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1 – 10 of 27Rida Belahouaoui and El Houssain Attak
This study aims to analyze the tax compliance behavior of family firms by integrating social and psychological norms with legitimacy determinants, focusing specifically on the…
Abstract
Purpose
This study aims to analyze the tax compliance behavior of family firms by integrating social and psychological norms with legitimacy determinants, focusing specifically on the Moroccan context.
Design/methodology/approach
Employing a qualitative research design, the study conducted semi-structured interviews with 30 chief executive officers (CEOs) of Moroccan family firms. The data were analyzed using thematic analysis to unravel the interplay between individual beliefs and societal norms.
Findings
The findings reveal a complex interplay between the personal norms of CEOs and chief financial officers (CFOs) and wider societal and cultural expectations, significantly influencing tax compliance behavior. The study identifies the multifaceted nature of tax compliance, which is shaped by personal ethics, family values and the dominant societal tax culture.
Research limitations/implications
The research is limited by its qualitative approach and focus on Moroccan family businesses, which may not be generalizable to other contexts. Future studies could use a quantitative approach and expand to other geographical settings for a more comprehensive understanding.
Practical implications
Insights from the study can assist policymakers and tax authorities in developing culturally sensitive tax compliance strategies that resonate with family business values.
Social implications
The research underscores the importance of considering sociocultural dimensions in tax compliance, fostering a more cooperative relationship between family businesses and tax authorities.
Originality/value
The study contributes a novel perspective by synthesizing social, psychological and legitimacy factors in understanding tax compliance in the unique context of family businesses.
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Abbas Ramdani, Ridwan Raji and Mohd. Khairie Ahmad
The acceleration of globalized commerce and economic activities has meant that conventional and Shariah (Islamic law) compliant organizations transact and negotiate among…
Abstract
Purpose
The acceleration of globalized commerce and economic activities has meant that conventional and Shariah (Islamic law) compliant organizations transact and negotiate among themselves. Therefore, this study aims to explore the concept of corporate negotiation and the communicative principles that guide the negotiation process among Shariah-compliant organizations.
Design/methodology/approach
The study uses a qualitative method through an inductive interpretative approach by conducting 20 in-depth interviews among four groups of experts. These consist of three muftis, ten academicians in Islamic assets, finance and asset jurisprudence; three practitioners in charge of inter-organizational negotiation and decision-making; and four shariah board members of selected Islamic banks.
Findings
The findings reported that business negotiation is used by Islamic organizations for reconciliation, consultation, resolving disagreements and as a means of achieving spiritual satisfaction. Furthermore, the key communicative principles of the negotiation process consist of the credibility of informational exchange, flexible interactions and the openness and truthful disclosure of information.
Research limitations/implications
The empirical data discussed in this study supports the claim that macro-environmental factors and social and cultural values should be considered when examining business negotiating behaviors. However, this study focuses only on the banking/service organization negotiation. Therefore, future research should focus on the Islamic negotiation process in the context of diplomatic and international relations.
Practical implications
The findings reported in this study offer insight for negotiators operating among Islamic organizations to understand the principles and process of negotiation in the purview of Shariah standards and principles.
Originality/value
In terms of theoretical implications, this study reveals a clear conceptual difference between the conventional concept and the Islamic perspective of corporate negotiation. Also, this study highlights the impact of organizational culture, specifically Islamic management strategies, on the business negotiation process and business communication principles.
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Ifzal Ahmad and M. Rezaul Islam
This chapter explores the vital connection between ethics and community development, underlining the fundamental role of ethical considerations in shaping fair, just, and…
Abstract
This chapter explores the vital connection between ethics and community development, underlining the fundamental role of ethical considerations in shaping fair, just, and sustainable communities. It begins by emphasizing that community development is inherently ethical and delves into the concept of ethics, examining ethical theories like consequentialism, deontology, and virtue ethics in the context of community development. Real-world case studies from diverse countries, such as South Africa, Australia, and India, are interwoven throughout the chapter to provide practical insights. These case studies illustrate the complexities of ethical implementation in community development, from navigating power dynamics to addressing conflicts of interest and balancing immediate needs with long-term sustainability. The chapter also explores macro-level considerations, highlighting the need for systemic change to create a more just and equitable society. It guides practitioners on integrating ethics into their work, establishing a strong moral framework for community development. Continuous learning, reflective practice, and adaptability are underscored as essential in responding to evolving societal contexts, norms, and challenges.
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Tuija Koivunen, Taru Konst and Mervi Friman
The universities of applied sciences (UASs) in Finland play a significant role in providing skilled professionals with higher education degrees to meet the needs of the labor…
Abstract
Purpose
The universities of applied sciences (UASs) in Finland play a significant role in providing skilled professionals with higher education degrees to meet the needs of the labor market and society as a whole. The purpose of this study is to determine what the staff in these universities consider the role of UASs in promoting sustainable development (SD) to be.
Design/methodology/approach
The qualitative research data were collected from a survey distributed among UAS staff in the spring of 2021. The data consisted of 831 responses to an open-ended question on how UASs could promote SD and a sense of responsibility for it. The method used for the data analysis was theory-led content analysis.
Findings
Staff at UASs are actively promoting SD in higher education and have many ideas on how to do this, which is encouraging. With further processing of these ideas and support from management, UASs can play a more important role in sustainability work and set an example for how to build a sustainable future.
Originality/value
The promotion of SD is a timely topic, and examples of SD implementation and good practices can promote discussion of the role of higher education institutions in SD promotion and highlight collective ways to promote it.
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Donna Asteria, Putri Alvernia, Berliana Nur Kholila, Sabarina Isma Husein and Farha Widya Asrofani
The Baduy tribe has its own uniqueness and values regarding the forest; it manages the forest using customary law to keep it sustainable. This research aims to describe the…
Abstract
Purpose
The Baduy tribe has its own uniqueness and values regarding the forest; it manages the forest using customary law to keep it sustainable. This research aims to describe the position of customary law used by the Baduy tribe to conserve forest areas.
Design/methodology/approach
This research is a qualitative research conducted in September 2019 and 2020 at Baduy. The data were collected through a literature study and in-depth interviews with informants related to the Baduy tribe. The collected data included documentation and interview transcripts that were translated into English. Data analysis was conducted in a descriptive manner, equipped with related evidence.
Findings
The Baduy community holds firm to its customs and culture called pikukuh. The Baduy community applies the concept of sustainable forest management in that local communities are directly involved in forest management activities to improve welfare and implement sustainable forests.
Practical implications
The implication of this research is that it is beneficial for forest conservation based on customary law, using the conservation approach of the Baduy tribe as a local community in protecting the sustainability of forest resources and their sustainability for the next generation. This study contributes as a guide for the government to formulate policies that will include local communities into conservation programs and government policies. It may apply to a study of coordination with related institutions such as the Ministry of Environment and Forestry in implementing forest conservation.
Originality/value
This study uses primary data from the Baduy tribe, which has unique local traditional values regarding the territory and the important role of the forest. The originality of the findings from the excavation of each activity was based on the procedures and beliefs regulated in customary law regarding forest management. Preservation of traditional knowledge in customary law has contributed to the urgency of sustainable forest conservation and biodiversity conservation, which is part of the traditional knowledge of the Baduy tribe.
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Carmel Bond, Gemma Stacey, Greta Westwood and Louisa Long
The purpose of this paper is to evaluate the impact of leadership development programmes, underpinned by Transformational Learning Theory (TLT).
Abstract
Purpose
The purpose of this paper is to evaluate the impact of leadership development programmes, underpinned by Transformational Learning Theory (TLT).
Design/methodology/approach
A corpus-informed analysis was conducted using survey data from 690 participants. Data were collected from participants’ responses to the question “please tell us about the impact of your overall experience”, which culminated in a combined corpus of 75,053 words.
Findings
Findings identified patterns of language clustered around the following frequently used word types, namely, confidence; influence; self-awareness; insight; and impact.
Research limitations/implications
This in-depth qualitative evaluation of participants’ feedback has provided insight into how TLT can be applied to develop future health-care leaders. The extent to which learning has had a transformational impact at the individual level, in relation to their perceived ability to influence, holds promise for the wider impact of this group in relation to policy, practice and the promotion of clinical excellence in the future. However, the latter can only be ascertained by undertaking further realist evaluation and longitudinal study to understand the mechanisms by which transformational learning occurs and is successfully translated to influence in practice.
Originality/value
Previous research has expounded traditional leadership theories to guide the practice of health-care leadership development. The paper goes some way to demonstrate the impact of using the principles of TLT within health-care leadership development programmes. The approach taken by The Florence Nightingale Foundation has the potential to generate confident leaders who may be instrumental in creating positive changes across various clinical environments.
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Yingying Liao, Ebrahim Soltani, Fangrong Li and Chih-Wen Ting
Prior research examining cultural effects on customer service expectations has primarily used more generic Western cultural theory on an aggregate scale or with only a single…
Abstract
Purpose
Prior research examining cultural effects on customer service expectations has primarily used more generic Western cultural theory on an aggregate scale or with only a single variable to draw conclusions on a customer’s underlying reasoning for buying a service. This study aims to focus on culturally distinct clusters within non-Western nations, specifically exploring within-cluster differences in service expectations within the Confucian Asia cluster.
Design/methodology/approach
This study developed a measurement model of Chinese cultural values and service expectations, consisting of a three and five-factor structure, respectively. Data from a sample of 351 diners were analysed using SmartPLS software. The data was compared with similar studies within the Confucian Asia cluster to understand the culture effect on service expectations and within-cluster variations.
Findings
The findings underscore the varying importance of cultural values in shaping customer service expectations, emphasizing their relative, rather than equal, significance. The study provides insights into potential within-group differences in customer service expectations within the same cultural cluster – without losing sight of the fundamental cultural heterogeneity of the Confucian culture.
Practical implications
Managers should leverage the distinct cultural values of their operating country to gain insights into diverse customer groups, predict their behaviours and meet their needs and expectations.
Originality/value
This study offers valuable insights to both service management scholars and practitioners by focusing on culturally distinct clusters of non-Western nations and exploring their effects on variation in service expectations within these clusters.
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Margarethe Born Steinberger-Elias
In times of crisis, such as the Covid-19 global pandemic, journalists who write about biomedical information must have the strategic aim to be clearly and easily understood by…
Abstract
In times of crisis, such as the Covid-19 global pandemic, journalists who write about biomedical information must have the strategic aim to be clearly and easily understood by everyone. In this study, we assume that journalistic discourse could benefit from language redundancy to improve clarity and simplicity aimed at science popularization. The concept of language redundancy is theoretically discussed with the support of discourse analysis and information theory. The methodology adopted is a corpus-based qualitative approach. Two corpora samples with Brazilian Portuguese (BP) texts on Covid-19 were collected. One with texts from a monthly science digital magazine called Pesquisa FAPESP aimed at students and researchers for scientific information dissemination and the other with popular language texts from a news Portal G1 (Rede Globo) aimed at unspecified and/or non-specialized readers. The materials were filtered with two descriptors: “vaccine” and “test.” Preliminary analysis of examples from these materials revealed two categories of redundancy: paraphrastic and polysemic. Paraphrastic redundancy is based on concomitant language reformulation of words, sentences, text excerpts, or even larger units. Polysemic redundancy does not easily show material evidence, but is based on cognitively predictable semantic association in socio-cultural domains. Both kinds of redundancy contribute, each in their own way, to improving text readability for science popularization in Brazil.
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Manoj Kumar, Rekha Bos, Emma Emily de Wit and J.G.F. Bunders-Aelen
This study aims to evaluate how a community psychiatry model, referred to as the Mental Health Action Trust (MHAT) in India, provides decentralized care and comprehensive services…
Abstract
Purpose
This study aims to evaluate how a community psychiatry model, referred to as the Mental Health Action Trust (MHAT) in India, provides decentralized care and comprehensive services to people with severe mental illness living in poverty. Using the complex adaptive system (CAS) framework, the authors aim to understand the factors that contribute to the diverse outcomes of the MHAT community mental health programme as observed in four different locations.
Design/methodology/approach
Four MHAT clinics were purposively chosen from two districts in Kerala. A comparative case study methodology was used to document each clinic’s MHAT services and activities, as found during field visits and interviews with staff members and volunteers.
Findings
The study shows that all four clinics met the basic aim of providing free, quality mental health care to the poorest populations, although not all aspects of the comprehensive model could be equally provided. Alignment with the MHAT vision, appropriate leadership, the relationship with partners and their level of community engagement determined the varied success between clinics.
Originality/value
The current study evaluation stresses that community ownership is crucial. Careful attention must be paid to the characteristics of selected partners, including their leadership styles and ability to garner resources.
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Rimsha Khalid, Rajinder Kumar, Rupa Sinha, Kareem M.M. Selem and Mohsin Raza
Given the prevalence of protecting geoheritage tourism sites, Ladakh has enormous potential. However, Ladakh’s potential and developments in its growth as a geotourism destination…
Abstract
Purpose
Given the prevalence of protecting geoheritage tourism sites, Ladakh has enormous potential. However, Ladakh’s potential and developments in its growth as a geotourism destination have received scant consideration. As such, this paper aims to explore Ladakh’s key drivers as a potential geotourism destination through cognitive dissonance and protection motivation theories.
Design/methodology/approach
This paper conducted in-depth interviews with 86 geoscientists and tourism professionals to assess Ladakh’s potential as a geotourism destination. This paper used a qualitative approach to congregate four constructs based on the image difference of the consensus map.
Findings
Because of the interviewees’ heterogeneity and uniqueness, meaningful constructs in the consensus were included for each figure and cloud words. This paper concluded that four drivers are the main forces behind geotourism development.
Originality/value
This paper explores the drivers – geotourism services, legislative requirements, experiential geotourism and SPARC (scientific, preservation, aesthetic, recreational, cultural) values – affecting geotourism in Ladakh. It is feasible to lessen the negative effects of overtourism and make sure that Ladakh’s distinctive nature is preserved for future generations by implementing sustainable tourism practices.
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