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Article
Publication date: 16 September 2024

Opeoluwa Adeniyi Adeosun, Philip Akani Olomola, Adebayo Adedokun and Mosab I. Tabash

The study investigates the influence of inclusive growth on tax revenue. It validates the fiscal exchange and resource bargaining theories, which suggest that tax compliance…

Abstract

Purpose

The study investigates the influence of inclusive growth on tax revenue. It validates the fiscal exchange and resource bargaining theories, which suggest that tax compliance improves when citizens perceive that their tax contributions lead to enhanced welfare and that the government negotiates with people to provide public goods and services in exchange for taxes received.

Design/methodology/approach

The paper employs inclusive growth measures, including an integrated GDP and equity growth measure and alternative proxies based on GDP per person employed and Asian Development Bank (ADB) inclusive growth indicators. Using 39 sub-Saharan African countries as a sample, our analysis captures spatial interactions across these contiguous countries using the Fixed-Effect model with the Driscoll and Kraay non-parametric consistent covariance matrix and the spatial Durbin Arellano–Bond linear dynamic panel generalized method of moment (Spatial GMM) approach with an interaction weight matrix to capture interactions between countries in the region.

Findings

The paper shows that inclusive growth positively influences tax revenue in the region. This validates the fiscal exchange and resource bargaining hypotheses, demonstrating that tax compliance is positively influenced by public goods provision and the government’s ability to emphasize the necessity of taxes for service provision. It indicates that citizens are more willing to pay taxes when the government effectively promotes welfare. We find a significant positive spatial spillover effect, suggesting that inclusive growth not only boosts tax revenue within a specific country but also extends its benefits to neighboring countries, aligning with the spillover theory.

Practical implications

The study posits that the government implements policies that guarantee effectiveness and accountability in public welfare delivery as well as sufficient tax bases and tax revenue. An inclusive growth policy that engenders GDP growth, employment and equity growth should be implemented since the rate of tax compliance of the citizens improves for every welfare provided by the government.

Originality/value

This study tests the validity of the fiscal exchange and resource bargaining theories in Sub-Saharan Africa. Accommodating spatial dependence and cross-border effects, the study sheds light on how inclusive growth impacts tax revenue across contiguous countries in the region. As such, the region should prioritize regional integration, fostering economic ties and harmonizing policies through knowledge sharing and cross-border investment.

Details

African Journal of Economic and Management Studies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-0705

Keywords

Article
Publication date: 12 July 2024

Mohammed Sani Abdullahi, Adams Adieza, Marina Arnaut, Muhammad Shaheer Nuhu, Waqas Ali and Zainab Lawal Gwadabe

The goal of this paper is to investigate the antecedent of employee performance (EP) through perceived organizational support (POS), as well as the moderating role of job…

140

Abstract

Purpose

The goal of this paper is to investigate the antecedent of employee performance (EP) through perceived organizational support (POS), as well as the moderating role of job satisfaction (JS) on the connection between POS and EP among employees of small and medium enterprises (SMEs) in Northwest Nigeria, using social exchange theory (SET) and organizational support theory (OST).

Design/methodology/approach

This research employed a survey design, using SMEs employees in Northwest Nigeria as the research unit of analysis. Purposive sampling was used in this research, with standardized questionnaires used to obtain data from 1750 employees of the targeted SMEs within the region. This study’s hypotheses were tested using partial least square–structural equation modeling (PLS-SEM).

Findings

The findings of this research stated that POS has a substantial effect on EP, while JS moderates the association between POS and EP.

Practical implications

The study offers practical insights for SMEs in Northwest Nigeria, aiding in resolving employee issues and providing actionable strategies for management. Understanding the dynamics of perceived organizational support, job satisfaction and employee performance enables proactive measures to improve organizational effectiveness, fostering a positive work environment and enhancing competitive edge.

Originality/value

This study innovates existing literature by exploring how perceived organizational support affects employee performance in small and medium-sized enterprises in an emerging economy. It introduces PLS-SEM, emphasizing job satisfaction’s pivotal role as a moderator. This provides valuable guidance for SMEs to boost employee performance and formulate effective HR strategies, advancing organizational behavior and management research.

Details

Journal of Organizational Effectiveness: People and Performance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2051-6614

Keywords

Article
Publication date: 18 July 2024

Nurhayat İflazoglu and Ipek Itır Can

This study aims to examine the use of robot technologies in the food and beverage sector, an important component of the tourism industry, to reduce unskilled labor in the sector…

Abstract

Purpose

This study aims to examine the use of robot technologies in the food and beverage sector, an important component of the tourism industry, to reduce unskilled labor in the sector. The discussion is based on a review of the literature.

Design/methodology/approach

This paper presents a qualitative study that explores the impact of robotization on the perception of unskilled labor in the food and beverage business in general.

Findings

Robotic technologies, which have become prominent in the industry 4.0 era, can potentially eliminate the perception of “unskilled labor” in the tourism sector and make it a more desirable field to work in. This shift could encourage people to pursue skilled jobs with a stronger cognitive aspect, leading to an improvement in quality of life due to time savings and greater employment stability.

Originality/value

This research emphasizes the significance of implementing robotics in the food and beverage business, which is an important component of the tourism sector, to reduce the number of unskilled workers in the sector.

Details

Worldwide Hospitality and Tourism Themes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1755-4217

Keywords

Article
Publication date: 5 April 2024

Thanh Dung Nguyen, Thuong Harvison and Ali Ashraf

Employees play a vital role in the success of a corporation. While boards of directors are created to protect shareholders’ interests, it is unclear if these directors also ensure…

Abstract

Purpose

Employees play a vital role in the success of a corporation. While boards of directors are created to protect shareholders’ interests, it is unclear if these directors also ensure employee welfare. In this vein, our paper examines the relationship between board leadership structure and employee well-being.

Design/methodology/approach

The authors employ several analysis techniques, including univariate analysis, ordinary least squares (OLS) regressions, two-stage least squares (2SLS) regressions, propensity score matching methodology, the Heckman Selection model and difference-in-differences analysis. The sample comprises USA public firms for the period 1998–2018.

Findings

Our findings indicate that having an independent chairperson can significantly benefit the welfare of employees, especially for firms with overly powerful chief executive officers (CEOs) and during times of financial distress.

Originality/value

Independent leadership structure is one of the crucial board characteristics that have not been examined to explain employee welfare at firms. We find that an independent chairperson can mitigate the negative effect of overly powerful CEOs on employee benefits. Importantly, independent chairpersons are beneficial for employees in difficult times and when CEOs are busy with daily activities.

Details

International Journal of Managerial Finance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1743-9132

Keywords

Article
Publication date: 7 August 2024

Danilo Abis, Patrizia Pia and Yam Limbu

This review aims to present the state of the art regarding the impact of financial technology (FinTech) on financial inclusion and its implications for consumers and institutions…

Abstract

Purpose

This review aims to present the state of the art regarding the impact of financial technology (FinTech) on financial inclusion and its implications for consumers and institutions in terms of accessibility, usage and quality. An integrated framework is developed to illustrate the primary thematic areas for future research.

Design/methodology/approach

We performed a systematic literature review (SLR) to summarize and synthesize existing research published in peer-reviewed academic journals. Forty-two eligible studies were identified from the Web of Science database and a cross-reference search.

Findings

The results suggest that FinTech promotes financial inclusion for consumers and businesses by increasing the accessibility, usage and quality of financial products. We present a multidisciplinary integrative framework that links the three dimensions of financial inclusion (i.e. access, usage and quality) to financial technology. Finally, we propose several avenues for future research.

Originality/value

To the best of the author’s knowledge, this is the first SLR on how FinTech is associated with the accessibility, usage and quality of financial products. We provide an integrative framework for understanding the topic with implications in different fields.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 6 February 2024

Arda Arikan and Mehmet Galip Zorba

This study aims to examine the outcome of an online project to inform preservice English language teachers regarding the United Nations’ Sustainable Development Goals (SDGs).

Abstract

Purpose

This study aims to examine the outcome of an online project to inform preservice English language teachers regarding the United Nations’ Sustainable Development Goals (SDGs).

Design/methodology/approach

A qualitative research method was used to understand participants’ overall knowledge. In total, 30 preservice teachers were selected from a larger pool after considering their grade point averages, sex, university affiliations and geographical backgrounds to ensure a balanced distribution and diversity. Qualitative data were collected through written productions, video recordings and a postproject survey.

Findings

Findings revealed that preservice teachers deepened their understanding of SDGs and adopted a positive attitude toward SDGs while increasing their pedagogical awareness and knowledge of teaching English in response to SDGs. They also regarded literary texts as a valuable resource for teaching SDGs.

Originality/value

This study contributes to the literature by demonstrating that literary works are valuable for educating preservice teachers on integrating SDGs. A detailed overview of the project and its outcomes can guide practitioners and teacher educators in integrating SDGs into their education programs and English language teaching.

Details

International Journal of Sustainability in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1467-6370

Keywords

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