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Reviews previous research on factors affecting the choice of using before‐ or after‐tax performance measures to determine executive compensation; and uses regression techniques on a sample of US firms to test the relationship between this choice and various factors suggested by the literature. Shows that after‐tax measures are more likely to be used in service industries and are positively related to firm size, multinational operations, the number of operating segments and capital intensity; but negatively related to leverage. Suggests that firms with more tax planning opportunities use post‐tax performance measures to encourage managers to consider the tax consequences of their actions, but trade off large debt tax shields in favour of other ways to plan tax.

The purpose of this paper is to find out the most influential journals, articles, authors and the subject areas where Miles and Snow typology is used. The study identifies the opportunities for future research as well.

Review is based on 196 journal articles selected through a systematic and rigorous search process from the four databases: ProQuest, Business Source Complete, Willy and Science Direct. Total Citation, threshold citations, fractional citation and citation per year techniques are used for analyses.

Strategic Management Journal (SMJ), Academy of Management Journal (AMJ) and Journal of Marketing (JOM) are the most influential Journals. The most influential and prolific articles on the subject are from Hambrick (1983), Conant et al. (1990), Doty et al. (1993), Sabherwal et al. (2001), Desarbo et al. (2005) and Fiss (2011). Management, strategic management and marketing are the most studied subject areas.

Although there have been many reviews of the literature on this typology, the systematic review on Miles and Snow typology to find out the most influential journals, authors, articles and subject area has not been done before.

Using a meta-regression analysis, we quantitatively review the empirical literature on the relation between effective tax rate (ETR) and firm size. Accounting literature offers two competing theories on this relation: The political cost theory, suggesting a positive size-ETR relation, and the political power theory, suggesting a negative size-ETR relation. Using a unique data set of 56 studies that do not show a clear tendency towards either of the two theories, we contribute to the discussion on the size-ETR relation in three ways: First, applying meta-regression analysis on a US meta-data set, we provide evidence supporting the political cost theory. Second, our analysis reveals factors that are possible sources of variation and bias in previous empirical studies; these findings can improve future empirical and analytical models. Third, we extend our analysis to a cross-country meta-data set; this extension enables us to investigate explanations for the two competing theories in more detail. We find that Hofstede’s cultural dimensions theory, a transparency index and a corruption index explain variation in the size-ETR relation. Independent of the two theories, we also find that tax planning aspects potentially affect the size-ETR relation. To our knowledge, these explanations have not yet been investigated in our research context.

The absence of the reasoning stage in the analysis of long-term investment decision creates a serious gap in this classic topic in management accounting literature. The purpose of this paper is to fill this gap. The traditional analysis focuses on the evaluation stage using capital budgeting tools to rank alternative investment proposals. It tacitly assumes that the decision is to be made, thereby bypassing the reasoning stage. However, the reasoning stage may reveal that there is no sufficient justification (reasoning) to consider searching for and evaluating alternative proposals for this decision. Focusing on the reasoning component, the paper combines Fritz's (1989, 1990) “creative tension” and Janis and Mann's (1977) “challenges” as the driving forces for the problem-finding step. To demonstrate the significance of filling the reasoning gap in the long-term investment decision, the paper selects the modular manufacturing system and the complex investment decision required for its adoption. Using hypothetical data, the paper employs the Dempster-Shafer Theory of Evidence and Omer, et al's (1995) algorithm to compute the belief and plausibility values of the three reasoned actions: (1) maintain the status quo, (2) adopt Level 2 (assembly) modularity or (3) adopt Level 2 (design) modularity.

The contributions of the paper include (1) highlighting a critical gap currently existing in one of the classical decisions in the management accounting literature; (2) developing a framework for filling this gap and (3) applying this framework to the intricate nature of the modular manufacturing system and its complex investment decision.

Much of the discussion surrounding the antivaccine movement focuses on the decision of parents to not vaccinate their children and the resulting danger posed to others. However, the primary risk is borne by the child left unvaccinated. Although living in a developed country with high vaccination rates provides a certain amount of protection through population immunity, the unvaccinated child is still exposed to a considerably greater risk of preventable diseases than one who is vaccinated. I explore the tension between parental choice and the child’s right to be free of preventable diseases. The chapter’s goal is twofold: to advocate for moving from a dyadic framework – considering the interests of the parents against those of the state – to a triadic one, in which the interests of the child are given as much weight as those of the parent and the state; and to discuss which protections are available, and how they can be improved. Specific legal tools available to protect that child are examined, including tort liability of the parents to the child, whether and to what degree criminal law has a role, under what circumstances parental choice should be overridden, and the role of school immunization requirements in protecting the individual child.

This paper examines the relationship between environmental uncertainty and tax avoidance at the firm level. We posit that managers faced with more uncertain environments are likely to engage in more tax avoidance activities. We find a significant and negative relationship between environmental uncertainty and effective tax rates, and our results persist through a battery of robust checks. We further find that managerial ability mitigates the above relationship. Moreover, we find that small, highly leveraged, and innovative firms operating in uncertain environments engage in more tax avoidance.

Building information modeling (BIM) is a prominent concept to digitalize data collection and analysis processes. Small and medium-sized enterprises (SMEs) account for a considerable percentage of the works performed in the construction industry. The adoption rate of BIM by SMEs is still, however, not at the desired level in the New Zealand construction industry. This study aims to evaluate barriers to BIM implementation for SMEs in the New Zealand construction industry.

This study adopted four-step methodology to evaluate barriers to BIM adoption for SMEs. First, a comprehensive literature review, followed by a focus group discussion was performed to identify barriers to BIM adoption. Then, analytical hierarchy process (AHP) was used to assess identified barriers. Finally, experts’ agreements (both internal and external) were ensured by consistency analysis and Kendall’s coefficient of concordance (Kendall’s W) tests.

The findings indicate that (1) interoperability between software platforms, (2) lack of government mandate on BIM usage at project level, (3) high cost of acquiring the software and licensing required to use BIM and (4) lack of client demand for adopting BIM were the most significant barriers in terms of technological, governmental, resource and cultural categories, respectively. Further investigation of the expert evaluation showed strong consistencies (each expert separately) and agreements (among experts) in each AHP matrix.

Primary focus should be training of local market (particularly SMEs) professionals as the shortage in qualified professionals makes the country-wide adoption challenging. The publicity in the local market can help SMEs understand how BIM is leveraged for further improvements in project performance.

Overall, this research not only provides a roadmap for the widespread adoption of BIM within SMEs in New Zealand through analysis of the barriers encountered but also highlights the power that policymakers hold over the mass adoption of BIM within SMEs.