Human Resources Management Commons^™

The Influence Of Digital Audit Capability On Tax Compliance In Tanzania, Henry Zeno Chalu, Daudi Deokari Mtena

Business Management Review

The research evaluates the effects of digital audit capacity on tax compliance in Tanzania, focusing on challenges such as tax avoidance and administrative inefficiency. It applies the Task-Technology Fit Theory and Deterrence Theory in tax audit to examine the relationship between digital audit capability and tax compliance. The findings show that digital audit capability has significantly enhanced tax compliance through data integrity, security, and analytical capability. These features minimize misreporting, secure financial information, and build trust while uncovering predictive insights. The current study also has implications for tax policy by highlighting the promise of digital audit capability in enhancing both …

Communication Competency And Intercultural Adaptation Of Multinational Company Leaders In The Local Cultural Context, Andi Kurniawati S.E., M.M., Dr. Fuad Mas'ud , Mir

International Conference on Business and Management Research (ICBMR)

This study discusses the role of intercultural communication competencies of leaders in the context of multinational companies in Indonesia. The background is a multicultural global business landscape, where the ability to communicate across cultures is key to organizational success. The objectives of this research are to identify the forms of intercultural communication competencies that emerge in interactions between foreign leaders and local employees, to explore leaders' communication adaptation strategies in the Indonesian cultural context, and to analyze how local cultural dimensions such as high communication context, power distance, and collectivism influence the effectiveness of leadership and communication styles of multinational …

Neurodiversity In The Workplace: Organizational Approaches To Supporting Neurodiverse Employees, Madison Vasquez

M.S. in Leadership

Despite growing conversation around neurodiversity in the workplace, many organizations lack clear understanding and structured strategies to support neurodivergent employees. This study examines existing research on how organizations can more effectively support neurodiverse employees across the employee lifecycle. Using a qualitative literature review, this study addresses the research question by examining literature on neurodiversity within workplace contexts. This includes investigating common representations of neurodiversity and reviewing the strengths and challenges of neurodiverse individuals, including those who have autism, ADHD, and other forms of neurodivergence. The study also reviews workplace barriers, support strategies, and organizational outcomes identified across the literature. Key …

External Mandate And Strategic Imperative: A Necessary And Sufficient Conditions Approach To Environmental Accounting Adoption In Tanzanian Manufacturing Firms, James Moses Dendula, Helena Thomas Haule

Business Management Review

Environmental Accounting (EA) serves as a strategic tool for organisations to integrate environmental considerations into operations, decision-making, and reporting. However, in emerging economies, its adoption remains uneven and insufficiently explained regarding how institutional pressures and internal capabilities jointly shape these practices. This study examines how institutional pressures and firms’ internal capabilities influence Environmental Accounting Practices (EAP) among 146 Tanzanian manufacturing firms. Anchored in Institutional Theory and the Resource-Based View (RBV), the study adopts a complementary analytical approach by integrating sufficiency and necessity logics using Partial Least Squares Structural Equation Modelling (PLS-SEM) and Necessary Condition Analysis (NCA). The PLS-SEM results indicate …

Embeddedness Of Corporate Social Responsibility Practices Of Listed Local Firms In Tanzania: Analysis Of Communication And Organisation Dimensions, Lilian Julius Kishimbo

Business Management Review

This study explores the embeddedness of Corporate Social Responsibility (CSR) practices among listed Tanzanian firms from 2020 to 2024, focusing on both communication and organisational dimensions within a theoretically grounded framework. The study is guided by Institutional and Stakeholder theories, analysing how CSR is integrated into corporate strategies and operational structures, with particular emphasis on variation across banking and finance, telecommunications, manufacturing, extractive, agriculture, and transport industries. Using a mixed-methods approach combining qualitative content analysis of annual reports with organisational indicators, the study draws on 20 firms (95 firms annual reports) to identify significant industry-specific differences in CSR embeddedness, with …

The Influence Of Financial Literacy On The Financial Behavior Of Students In The Higher Learning Institutions In Tanzania, Lisa John Baltazar, Evelyn Mweta Richard

Business Management Review

This study examines how financial literacy influences financial behavior as measured by spending, saving and investment and borrowing behavior of university students. The study was informed by the theory of planned behavior. Explanatory research design was used to test the research hypothesis. Data was collected through using a structure questionnaire which was administered both physically and online.  446 random selected students across Universities in Tanzania participated in the study, and simple linear regression analysis was used to establish the effect of financial literacy on financial behavior.  It was established that majority of the students are considered financially illiterate. However, the …

Unpacking The Nexus Between Financial Inclusion And Tax Compliance In Tanzania, Sarah Senso, Henry Zeno Chalu, Cosmas Renatus Masanja

Business Management Review

The study examined the influence of financial inclusion and tax compliance in Tanzania, focusing on access to financial services, quality of financial services, and usage of financial services. Guided by the positivist philosophy, the study employed a deductive approach utilizing the supply-leading theory and economic deterrence theory as the guiding frameworks. A cross-sectional survey design was employed, and multistage sampling was employed to obtain a sample of 386 bank agents by using a multistage sampling method. The study used primary data that was collected through structured questionnaires, which contained closed-ended questions measured on a 7-point Likert scale, and analyzed data …

Neurodiversity Works--Literally: A Scoping Review Of Neurodivergence In The Workplace, Daisy V. Dimatos

Binghamton University Undergraduate Journal

In recent years, the importance of utilizing inclusive practices in the workplace has become much more widely-known, especially in regards to supporting neurodivergent employees. The systemic barriers and challenges faced by neurodivergent job-seekers and employees mean this population is often limited in their employment prospects, in turn depriving human resources professionals and their organizations of the chance to hire and benefit from diverse talent. As neurodivergent individuals exist within the workforce and general public, it is critical that organizations properly accommodate their needs in order to ensure optimal inclusivity, business efficiency, and productivity. This scoping review of the literature on …

The Impact Of Quantum Computing And Distributed Ledger Technology On Accounting/Auditing/Finance Systems, Ulingeta O. L. Mbamba

Business Management Review

The integration of Quantum Computing (QC) and Distributed Ledger Technology (DLT) is poised to fundamentally reshape modern accounting by transforming how financial data is processed, secured, and verified. QC, utilising qubits, will exponentially enhance data analytics, risk assessment, and real-time financial forecasting, accelerating complex auditing tasks far beyond the capabilities of classical systems. In parallel, DLT, such as blockchain, provides a decentralised, immutable record of transactions, significantly increasing transparency and trust. This synergy may enable real-time analysis, continuous auditing, and intelligent automation, converting traditional static, centralised processes into dynamic, transparent ecosystems. Together, this convergence may redefine accounting, auditing, and finance, …

Exploring The Transformative Effects Of Executive Coaching On Leaders: A Qualitative Study, Dwayne Norman

Theses & Dissertations

This qualitative dissertation examines the transformative effects of executive coaching on leaders’ development, personal growth, decision-making, and overall effectiveness across varied organizational contexts. Grounded in authentic leadership theory and employing a generic qualitative inquiry design, the study investigated how leaders who completed executive coaching describe changes in their behavior and mindset. Eleven experienced leaders participated in semi-structured interviews selected through purposive sampling. Thematic analysis, guided by the cyclical and inductive coding methods of Saldana (2021), generated 187 initial codes, which were distilled into 72 final codes. These final codes were then further refined into twelve categories and four overarching themes: …

Fighting Against Recruitment Scams: Theory-Driven Supervised Learning And Empirical Analysis For Digital Fraudulent Recruitment Posting Behavior, Tom (Tianteng) Wang, David (Jingjun) Xu, Keng Siau, Zhongju (John) Zhang

Research Collection School Of Computing and Information Systems

The number of recruitment postings on digital recruitment hiring platforms has increased since the COVID-19 pandemic. However, the weak surveillance and operations of these platforms, combined with the fact that most job seekers have relatively low vigilance and a strong desire for recruitment offers, enable scammers to easily deceive job seekers for their money and confidential information. In this work, we combine prevailing text mining techniques (i.e., ChatGPT with prompting engineering and supervised machine learning) with interpersonal deception theory (IDT) from social science to design an interpretable IT system to predict fraudulent recruitment postings on digital recruitment-hiring platforms. We compare …

Cultural Intelligence Recruitment: A Reflection Of Communication And Marketing At Wallace Myers International, Emily Salazar Coutino

Marketing Undergraduate Honors Theses

In an increasingly interconnected global economy, effective international talent acquisition hinges on the ability to navigate cultural diversity and communicate authentically across borders. This reflective thesis, anchored in a two-month internship at Wallace Myers International, a Dublin-based recruitment agency, examines how the cultural backgrounds of consultants and interns from Germany, France, Italy, Hong Kong, and the U.S. influence workplace communication, employer branding, and recruitment marketing. Drawing on Hofstede’s Cultural Dimensions Theory and Inglehart’s Theory of Cultural Transformation, the study analyzes observed communication dynamics among a diverse multinational team and their impact on candidate engagement and client relations. It explores the …

Workload As A Tipping Point: A Serial Mediation Model Examining The Roles Of Job Crafting And Workload On Work Engagement, Affective Commitment, And Turnover Intentions, Jessica E. Langston

Dissertations

Job crafting is one way in which employees can boost their performance and satisfaction, and organizations can reap the benefits of high performance. Job crafting refers to an employee’s ability to proactively redesign a job to foster their satisfaction, engagement, and resilience toward work (Wrzesniewski & Dutton, 2001). After twenty-five years of study, the positive impacts of job crafting are well-established (Bhagat & Arora, 2021; Bruning & Campion, 2018; Wong et al., 2017; Wrzesniewski & Dutton, 2001). Recently scholars have noted the potential downsides and have called for more research into the nuances of job crafting when explored through the …

Generations At Work: Examining Differences In The Nonprofit Sector, Cory J. Bergeron

Dissertations

This non-experimental quantitative dissertation examined generational differences among non-management employees in the United States nonprofit sector, where multiple generational cohorts work side by side. The problem addressed is that nonprofit leaders’ limited understanding of how distinct generational experiences shape employees’ work-related attitudes and preferences can contribute to conflict, reduced engagement, and costly turnover in already resource-constrained organizations. Grounded in Mannheim’s generational theory and Becker’s human capital theory, the study conceptualized generational cohorts as groups whose shared formative experiences influence what they value in their work context and how those values translate into human capital that affects organizational outcomes.

Using a …

Leading Ai Adoption In Organizations: Introducing A Behavioral Human-Centered Approach, Shane Schweitzer, Devesh Narayan, Jack Mcguire, David De Cremer

Research Collection Lee Kong Chian School Of Business

Initiatives to implement AI technologies in organizations fail at an alarming rate. We argue that leading the adoption of AI is not a simple engineering exercise but rather represents a behavioral exercise where change management principles—the process by which organizations plan, implement, and embed changes in practices—are employed. However, many AI initiatives in business focus predominantly on the AI systems themselves, assuming humans will fall in line. To solve this, we integrate ideas from change management with scholarship on human-centered artificial intelligence to offer a behavioral approach that accounts for the impact of AI adoption on humans at all stages …

The Impact Of Job Satisfaction, Organizational Commitment, And Employee Engagement On The Intent To Leave The Law Enforcement Profession For Police Officers, Veronica Lynn Dougherty-Denny

All-Inclusive List of Electronic Theses and Dissertations

In today’s dynamic organizational environment, worker factors such as job satisfaction, employee engagement, organizational commitment, and psychological contract fulfillment are vital for organizational success. This study examined their perceived relationship with police officers’ intent to leave the law enforcement profession. The problem addressed worked to understand factors influencing retention, including psychological contract breaches and workplace outcomes. The purpose of this quantitative study was to investigate the perceived relationship between job satisfaction, employee engagement, organizational commitment, and intent to leave the law enforcement profession all housed within the psychological contract. Five research questions addressed these variables and demographic factors (gender, years …

Perceived Fiscal Exchange And Tax Compliance: Evidence From Large Corporate Taxpayers In Tanzania, Susan Kiyenze, Mariam Nchimbi, Said Suluo

Business Management Review

This paper examines the relationship between perceived fiscal exchange (PFE) and Tax Compliance (TCO) among large corporate taxpayers in Tanzania while drawing on the Fiscal Exchange Theory (FET). The study on which this paper is based employed a quantitative research design and analysed data using Partial Least Squares Structural Equation Modelling (PLS-SEM) with a sample of 215 large corporate taxpayers in Tanzania. We find that the FET framework has modest explanatory and predictive power. Perceived Fiscal Exchange (PFE) has an insignificant effect on tax compliance of large corporate taxpayers. This suggests that perceptions of fiscal exchange do not necessarily drive …

The Push-Pull Model's Function In Understanding Public Sector Workers' Inter-Organisational Labour Mobility: The Views Of The Herzberg Two-Factor Theory, Rosemary Selestine Massae

Business Management Review

In the modern world, one of the challenges managers have in maintaining their talented staff is labour mobility. Inter-organisational labour mobility (ILM) has been found to be significantly influenced by co-worker relationships, work-family conflict, monetary compensation, and training and development. The pull-push paradigm was inspired by human migration. Since migration not only symbolises movement across physical locations but also encompasses other routine duties, theory is essential to comprehending ILM. However, to date, no existing study has tested the model under the influence of Herzberg’s Two-factor Theory, in explaining ILM uses the public sector as a major setting of the question …

A Phenomenological Study: Examining Organizational Change Initiatives Within The U.S. Army To Influence Racial Climate, Reginald Gerald Dash Ii

Electronic Theses and Dissertations

This research study was aimed at examining organizational change initiatives influencing the racial climate among African American soldiers in the United States (U.S.) Army. African Americans comprise a significant portion of the U.S. Army. However, African Americans’ significant contributions do not readily translate into “equal treatment”, which includes proportional representation at the highest levels of leadership. African Americans in the U.S. Army face career navigation challenges rooted in systemic racial division. The goal of this qualitative phenomenological study was to add African American soldiers’ voices to the existing literature by interviewing African American soldiers with at least five years of …

Meritocracy And Equal Access To The Public Sector: A Comparative Analysis Of Accessibility To Public Sector Jobs And Public Services, Beomgeun Cho, Heasun Choi

Research Collection School of Social Sciences

This study investigates the impact of meritocracy on equal access to the public sector, focusing on public sector employment and services. While meritocratic principles promote impartiality and fairness in administrative processes, their effectiveness in improving equal accessibility remains understudied and contested. Drawing on the literature linking meritocracy to democratic stability, we argue that strong meritocratic systems enhance equal access to the public sector regardless of social groups and gender by fostering professional stewardship in the bureaucracy and strengthening checks and balances between bureaucrats and politicians. Our findings, drawn from a panel dataset consisting of 161 countries over 49 years, suggest …