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This paper aims to enhance the understanding of tax non-compliance behaviour of owner-managers of small and medium enterprises (SMEs) in Yemen. Drawing on the behavioural perspective and not on the Sharia per se, this study investigated the perspectives of Muslims towards government’s right to impose tax, summarised in three categories: forbidden, permissible and permissible under certain conditions.

This study was conducted using a self-administered survey to collect the required data from a sample of 500 SMEs in Yemen. Non-compliance is measured in terms of a single hypothetical tax scenario covering four types of tax situations. Yet, Muslims’ perspective towards the government’s right to impose tax was measured using the three perspectives stated above.

As the major finding, Muslims’ perspective towards taxation has a significant influence on their likely tax compliance behaviour. Specifically, the taxpayers who believed that tax is totally permissible (i.e. the government has the right to impose tax) were more compliant than those who believed that tax is totally forbidden. Furthermore, taxpayers’ non-compliance decisions are statistically related to tax rate and penalties.

The findings could serve as a useful input for taxation policy and strategy in Yemen. It is recommended that government should stress the importance of paying tax as a citizen’s obligation and also emphasise the religious legality of taxation, as it is used for public purposes.

This study differs from the existing literature in that its empirical investigation scrutinises the effect of citizens’ perspectives towards taxation on their non-compliance behaviour within the Islamic religion itself, particularly, in a typical Muslim community such as Yemen. The study is pioneer in adopting the views of different scholars on the government’s right to collect taxes based on three religious views (forbidden, permissible and permissible under certain conditions), which were used for measurement.

This paper aims to propose a dynamic model for measurement supply chain performance (SCP) based on a dynamic balanced scorecard (DBSC). Balanced scorecard (BSC) can be defined as a popular performance measurement method that can translate the strategy into a set of performance indicators and manage the status of implementing the various strategies. However, BSC is unable to simulate the complicated environment and the dynamic behavior of performance metrics. Therefore, the author combines BSC with system dynamics (SD) to explore a more efficient tool for measurement SCP.

A dynamic causal model is proposed based on the causal hypotheses. The developed DBSC enables managers to evaluate and measure the SCP in a much-balanced way. Using DBSC makes it possible that different SCP metrics to be reviewed and distributed into the four above-mentioned perspectives. It also enables supply chain (SC) managers to evaluate different strategies to improve SCP.

investigates two strategies to improve SCP as follows: (1) competitive strategy and (2) harvesting big data and using data mining techniques to determine the customer's expectations and then compares the results of these two strategies based on the four perspectives of DBSC and introduce the best strategy. Finally, harvesting big data and data mining is selected as the best strategy.

This study proposes a novel strategic management tool for measurement SCP and simulation of the complicated environment and the dynamic behavior of performance metrics. The proposed DBSC model enables managers to compare different strategies and select the best strategy.

This study aimed to investigate the relationship between teachers' perceptions on diversity perspectives in schools and their happiness at work (HAW) levels.

A correlational survey model was used in the study, and the stratified sample consisted of 768 teachers in public high schools in a province in the west of Turkey.

The result of hierarchical regression analysis showed that integration-and-learning, colour blindness and fairness diversity perspectives significantly predicted HAW. However, reinforcing homogeneity and access perspectives did not predict HAW. While positive affect, one of the dimensions of HAW, was predicted by integration-and-learning, colour blindness and fairness perspectives, negative affect was predicted by integration-and-learning and colour blindness perspectives. Moreover, fulfilment, the other dimension of HAW, was predicted by integration-and-learning and fairness perspectives.

School administrators can use the findings to increase teacher happiness at schools, developing proactive diversity management perspectives.

Perspective-taking is an overlooked relational competence that matters to interaction, problem-solving and cooperation in inter-organizational buyer–seller relationships. This paper aims to distinguish perspective-taking from empathy with which it has often been associated. It uses aptitude theory to propose a conceptualization of perspective-taking consisting of perspective-taking ability and motivation components that are used to explore the scope of perspective-taking in customer–supplier relationships.

An experiment and survey, are conducted among customer managers to apply and test measures to capture the ability and motivation components of the perspective-taking aptitude. The two perspective-taking components are used to propose a 2 × 2 matrix that provides a four-type typology, labelled: “talented”, “ineffectual”, “fervent” and “indifferent”. Data are collected from a sample of senior managers of manufacturing firms responsible for the dyadic relationship with a business support agency.

The data supports the presence and distribution of the four typologies among customers in business relationships and regression analysis confirms the impact of the proposed perspective-taking typology types on customer–supplier cooperation. The different combinations of the perspective-taking dimensions of ability and motivation that make up the perspective-taking aptitude type result in different dispositions to cooperate. “Talented” and “ineffectual” members with high and low perspective-taking ability and motivation scores, respectively, provide the highest and lowest cooperation dispositions. “Fervent” and “indifferent” members occupy an intermediate perspective-taking aptitude on the typology, with the former impacting cooperation moderately and the latter not found to be significant.

Understanding counterparts, inferring their motives and anticipating reactions, is a critical capacity for mutual dyadic adjustments in customer–supplier relationships in business markets. Such an understanding of perspective-taking can prove useful to effective interaction, solution development and relationship building, as interacting managers belonging to different typology types exhibit different levels of cooperation. In addition, an understanding of perspective-taking can prove useful to identify the right talent that can foster effective interaction and solution development in customer–supplier relationships. It also raises the issue as to how best sellers can interact to influence the perspective-taking of buyers in their quest to achieve better solutions and cooperation.

Provides a useful supplement to theory by bringing perspective-taking, grounded in aptitude theory, as an essential relational competence in business marketing that can provide an additional explanation to cooperation and joint problem-solving in inter-organizational business relationships. The paper develops and proposes a typology of perspective-taking that brings together ability and motivation dimensions, operationalizes and assessed their measures and tests the impact of the proposed perspective-taking typology types on cooperation in customer–supplier interaction.

The purpose of this study was to ascertain the determinants of firm performance for Malaysian retailers.

An online survey was conducted to collect responses from members of the Malaysian Retailers' Chain Association. A total of 126 responses were obtained. Data analysis was done by using the PLS-SEM method.

The results of the study indicate that Retail 4.0 adoption is able to improve retailers' performance as-a-whole by improving the four perspectives of firm performance as given in the Balanced Scorecard, i.e. the finance perspective, the customer perspective, the internal processes' perspective and also learning and growth perspective. Further, enterprise risk management was found to have a positive moderating effect on retailers' performance as-a-whole and also on the finance and customer perspectives of performance.

The study was conducted only in Malaysia and so, it might be geographically limited. Besides, it is cross-sectional in nature and therefore, the impact might be different if the study had been conducted over a longer period.

This study provides a useful framework for retailers who are seeking to improve firm performance.

This is one of the first studies to show the impact of Retail 4.0 adoption on firm performance. Besides, this is also the first time, enterprise risk management has been introduced as a positive moderator on the impact of technology adoption on retailers' performance.

Success in the information systems (IS) project domain is elusive despite extensive research on the topic. Governance is seen as the greatest contributor to project success. The purpose of this paper is to investigate and report on the current perceptions and implementation of information technology (IT) governance within IS portfolio management to develop a sub-framework to guide practitioners. This sub-framework forms part of a grand IS project, programme and portfolio governance framework of which this study forms a contributing part.

The researchers followed a mixed-methods approach through utilising Q-methodology and inverted factor analysis.

The results provided a sub-framework recommending specific IT governance practices to be applied to IS portfolios. The recommendations are categorised as activities to be maintained, enhanced and/or implemented.

The research only had participants from South African organisations and as such cannot be reliably extrapolated to other regions.

The resultant sub-framework provides stakeholders and practitioners involved in IS portfolios an opportunity to examine their own approaches and be confronted with possibilities in their portfolio management activities. Further research to be conducted includes creating a grand framework to address the linkages between portfolio, programme and project management as it relates to IT governance on various strategic levels.

This study proposes an objective assessment model to evaluate the performance of internal and external capabilities of firms. It facilitates firms to invest appropriate resources to cultivate the organizational capability necessary to meet the requirements of the performance indicators.

This study integrates the concepts of resource-based theory, the organizational capability concept, and conduct a performance analysis to the four perspectives of the BSC by implementing the fuzzy set theory and data employment analysis.

The findings show that the appropriate strategies help allocate available resources and capabilities during the different product life cycle, which provides practical guidelines for firms to achieve sustaining competitive advantage.

The selected factors were focused on four resources and capabilities rather than all possible factors.

An objective assessment model was created based on internal and external competitive performance efficiency in this research field. This model facilitates the ability of the top management to make decisions for resource allocation that will enhance firm's performance.

This chapter proposes a quantum relational process philosophy as an approach for studying organization-in-becoming as a world-creating process. Furthermore, the quantum relational process philosophy is tied to quantum storytelling. Whereas the quantum relational process philosophy outlines a philosophy of a processual ontology, epistemology, and ethic, quantum storytelling provides the storytelling medium through which such an ontology, epistemology, and ethic emerges through articulation and actualization. As such, the two approaches are introduced as inseparable from each other.

The focus of this chapter is to unfold the ties between the quantum relational process philosophy and quantum storytelling through the perspective of the quantum relational process philosophy itself.

The proposed quantum relational process philosophy is defined as Being-in-Becoming. Thereby, this approach is suggested as an alternative to the “Being” perspective and the “Becoming” perspective or at least as a further development of the becoming perspective. These latter two perspectives present two different ways of viewing organizational change: development and transformation.

The being perspective relies on substance ontology acknowledging the existence of entities: that “which is.” In substance ontology, however, entities such as individuals and organizations are viewed as existing in themselves in fixed space-time frames. This view entails a rather static and stable ontology, perceiving the organization as a ready-made world of stable, unchanging entities. This perspective is often referred to as the approach of building the organizational world through intervention and control of change.

As a contrast, the becoming perspective relies on a process ontology while the organization is perceived as a sea of constant flux and change through which the organization emerges on the way. In this process-oriented perspective, attention is directed toward “that which is becoming.” In this perspective, the organization is perceived as a world-making phenomenon emerging through ceaseless processes of transformation. This approach is often referred to as the dwelling approach, that is, to dwell in the world-making phenomenon letting it happen. This perspective tends to ignore that which exists, that is the ready-made forms, and only focus on that which is becoming.

In this chapter, the proposed being-in-becoming perspective views the tension between being and becoming as a dialectical interplay that is decisive to organizational transformation. However, in the being-in-becoming perspective, “entities” are viewed from a quantum perspective whereby being-in-becoming differs from the substance ontology in its view of the nature of “entities.” In this perspective, the organization is viewed as a dialectical interplay between, at the one hand, the organizational form(ing) of life and, at the other hand, the aliveness of unfolding and transforming living life-worlds of being-in-the-world in fluid space and open time. This dialectical interplay is conceived as central in organizational world-creating processes.

The aim of the chapter is to develop a conceptual framework of a quantum relational process philosophy that embraces the dialectics of transforming organizations. The contribution is to be capable of understanding the performative consequences of dialectic to organizational transformation viewed from the being-in-becoming perspective of the quantum relational process philosophy.

Through the contribution of Heidegger, Hegel, Aristotle, and Boje, and further enriched by Barad, Bakhtin, and Shotter, a conceptual framework is developed for understanding, analyzing, and problematizing dialectical organizational world-creating.

This framework is called “Fourfold World-Creating.” The fourfold world-creating framework keeps the dialectic of organizational transformation at its center while it at the same time take into consideration the dialectical interplay of ontology, epistemology, and ethic. In this sense, the framework is proposed as quantum relational process philosophy. The incorporation of ethic in the quantum relational process philosophy represents an additional contribution of the chapter.

The fourfold world-creating framework is furthermore suggested to be conceived as a quantum relational process philosophy of the antenarrative dimension in David Boje’s quantum storytelling triad framework encompassing: (1) the narrative, (2) the living stories, and (3) the antenarrative. In his recent research, David Boje has a developed a dialectical perspective on his storytelling framework. Following in line with this thinking, this chapter suggests viewing (1) the narrative as the ready-made form, (2) the living stories as the living life-worlds, and (3) the antenarrative as fourfold world-creating.

In this sense, the proposed dialectical fourfold world-creating framework and its embeddedness in the quantum relational process philosophy contributes to our understanding of the research contributes of antenarrative storytelling in organizational studies.

As findings, the chapter proposes what could be considered as ontological, epistemological, and ethical key constituents in dialectical organizational world-creating. The contribution of these findings encompasses an analytical framework for (1) understanding the dialectical, transformative movements of the organization as well as (2) analyzing and problematizing the cease of dialectical tensions that seems to lock the organization in a particular state of being, only capable of repeating and reproducing its ready-made world in fixed space-time frames.

The purpose of this paper is to explore the nature of “researcher perspective” in articles published in the AIS Basket of 8 journals.

Purposive sampling: descriptive analysis of 659 articles published in three complete years of each of the eight leading journals (2001, 2008, 2015).

When observing phenomena, IS researchers mostly adopt the perspective of one of the stakeholders in the activities, commonly that of the sponsor of the information system that is in focus. 96% of relevant articles adopted a single-perspective approach, and 93% of those were oriented towards the system sponsor.

The discipline has not been exploiting opportunities to deliver greater value firstly through the adoption of perspectives other than that of the system sponsor, and secondly through dual- and multi-perspective research. Further, the ignoring of the viewpoints of other stakeholders is inconsistent with the requirements of the recently-adopted AIS Code of Ethics.

The dominance of single-perspective/system-sponsor-viewpoint research greatly constrains the benefits that IS research can deliver to IS practitioners and to the world at large.

The authors are not aware of any prior investigation into the nature of researcher perspective. We contend that an appreciation of the current bias is essential if IS research is to adapt, and thereby make far more useful contributions to practice.

The purpose of this study is to investigate the evaluation of desirability/feasibility and adoption intention for the self-service technology of “older” consumers. This study also aims to show that the evaluation of desirability/feasibility and adoption intention varies depending on the type of customer value provided by self-service technology. Moreover, the authors improve the understanding of “older” consumers by comparing the adoption behavior through three proxies that express consumer aging: chronological age, subjective age and future time perspective.

This study was performed as an experimental design by manipulating advertisement messages of self-service technology for online grocery shopping according to customer values. There are two analytic methods applied in this study. First, the current study compares the effects of chronological age, subjective age and the future time perspective on the evaluation and adoption intention of self-service technology by using structural equation modeling. Second, this study examines the moderation effect of customer values by conducting a multi-group analysis.

The results of current research indicate that the future time perspective explains participants’ evaluation and adoption intention of self-service technology compared to chronological age and subjective age. Specifically, participants who perceive their future time to be limited, rather than expansive, negatively assess the expected desirability and feasibility of self-service technology. In addition, the results of the moderation test show that the future time perspective affects more significantly the evaluation and adoption intention of self-service technology when the functional value is emphasized rather than emotional or social value.

The results of this study showed that the effect of future time perspective on expected desirability and feasibility was almost significant in each sub-dimension, but there were relatively few factors influencing trial intention. In this respect, it is necessary to look into the impact of the details of desirability and feasibility along with other variables known to influence the adoption of self-service technology related to aging. It would be meaningful to find and operationalize items that are valid for older consumers, rather than the desirability and feasibility elements typically applied to self-service technology.

This study contributes to the extension of the socioemotional selectivity theory that has been suggested to interpret older consumers’ behaviors. This research applies the concept of future time perspective to the assessment of desirability and feasibility and adoption intention. At the same time, for the marketing managers, the comparison between proxies that represent aging proposes the ways to attract “older” consumers with appropriate emphasis on customer values.