Management Information Systems Commons^™

A Govsecops-Oriented Governance, Risk, And Compliance Platform For Continuous Authorization In Dod Il4/Il5 Environments, Anand Janjal

Journal of Cybersecurity Education, Research and Practice

Department of Defense (DoD) Impact Level 4 and Impact Level 5 (IL4/IL5) systems require continuous assurance of cybersecurity posture under stringent operational and regulatory constraints. While the NIST Risk Management Framework (RMF) and DoD DevSecOps guidance emphasize continuous authorization supported by real-time evidence, many existing Governance, Risk, and Compliance (GRC) platforms remain documentation-centric and insufficiently integrated with operational telemetry. This paper presents a GovSecOps-oriented GRC architecture that integrates vulnerability ingestion, automated Plan of Action and Milestones (POA&M) lifecycle management, dynamic risk scoring, and continuous authorization dashboards within IL4/IL5 environments. Using a Design Science Research methodology, the study develops and evaluates …

A Practical Leadership Guide For Student Organization President And Officers, Adrian Hernandez

Honors Capstones

This capstone project focuses on the development of a leadership playbook designed to support student organization leaders through practical guidance, organizational strategies, and leadership systems grounded in real experiences. The project was inspired by my experience serving as President of Pi Sigma Epsilon and the leadership challenges commonly faced within student organizations. Throughout my time in leadership, I observed how communication, structure, accountability, and organizational culture directly impacted the success and sustainability of organizations. These experiences motivated the creation of a resource that could help future student leaders navigate leadership responsibilities more effectively while building stronger and more sustainable organizations. …

Large Language Models As A Detector For Political Deepfakes, Gracie L. Roberts

Honors Theses

The advancement of generative artificial intelligence has allowed for the creation of highly realistic political deepfakes, posing significant threats to democratic integrity and trust in governmental institutions. This study investigates the effectiveness of Large Language Models (LLMs) as detectors for political deepfakes, specifically exploring their ability to address the transferability, interpretability, and robustness limitations inherent in traditional detection systems.

The research was conducted in four steps including data collection, model selection, experimental testing, and evaluation. Two datasets were used in this study. The first dataset uses 833 fake images from the Political Deepfake Incidents Database (PDID) and 833 real images …

Small Businesses: A Comprehensive Investigation Into Data Quality's Impact On Security, Privacy, And Governance, Deveeshree Nayak

Theses and Dissertations

This dissertation investigates the extent to which deficiencies in data quality, specifically accuracy, completeness, consistency, timeliness, validity, and uniqueness, undermine data security, privacy compliance, and governance effectiveness in small businesses (fewer than 200 employees and annual revenues under $10 million) in Washington State. Although data are increasingly viewed as a strategic asset, empirical research on how poor data quality amplifies cyber risks and regulatory exposure in resource-constrained environments remains limited. A convergent mixed-methods design was employed. A purposive survey captured practitioner perceptions from nine small-business professionals regarding the impact of data quality on security (CIA triad), privacy (accuracy and transparency …

Examining Data Quality Management Practices In Light Of The Adoption Of Llms And Genai: Closing The Gap Between Iq Theory And Iq Practice, Venant Habamungu

Theses and Dissertations

The rapid adoption of Generative Artificial Intelligence (GenAI) and Large Language Models (LLMs) has intensified longstanding data quality concerns while exposing important gaps in current Data Quality Management (DQM) practice. This dissertation examines whether widely used DQM frameworks sufficiently address semantic data quality dimensions that are critical for trustworthy GenAI and LLM applications. Guided by Information Quality (IQ) theory, particularly the Wang and Strong conceptualization of data quality, the study evaluates selected DQM frameworks used in practice to determine the extent to which they emphasize semantic dimensions such as accuracy, value-added, relevancy, objectivity, reputation, believability, security, and appropriate amount of …

Digital Transformation And Adaptive Capacity Of Banks In Tanzania: The Mediating Effect Of Knowledge Sharing, Sospeter Muchunguzi, Ulingeta O. L. Mbamba, Victor G. Wilson

Business Management Review

Amid rising competition and uncertainty, banks are increasingly adopting digital technologies to sustain adaptive capacity and competitiveness. This study examines the mediating effect of knowledge sharing in the influence of digital transformation on adaptive capacity. Drawing on an integrative theoretical framework combining the Dynamic Capability Theory, the Affordance Theory and the Adaptive Structuration Theory, a deductive approach was used, involving a sample size of forty-three (43) banks in Tanzania. Data were collected using a questionnaire administered through a drop-off and pick-up-later method and analyzed with PLS-SEM using SmartPLS software. We found that digital transformation of customer touchpoints makes banks more …

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 …

An Integrated Framework For Information Security Risk Management: A Mixed-Methods Systematic Literature Review, Biju Varghese, Quang "Neo" Bui

Articles

Driven by escalating threats and regulatory scrutiny, information security risk management (ISRM) is now a strategic imperative for organizations across the industrial spectrum. Although prior literature reviews offer valuable insights into ISRM subdomains, they remain fragmented and overly reliant on manual methods, limiting their scope and scalability. Additionally, only limited reviews have been able to comprehensively synthesize ISRM literature across its three foundational pillars: processes, governance, and strategy. To address this gap, we conduct a large-scale systematic literature review of 623 ISRM-related articles using a mixed-methods approach which combines natural language processing techniques with thematic analysis. We identify 22 thematic …

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 …

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, …

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 …

Factors Influencing Patient Recall For Follow-Up In The Multi-Stage Deployment Of Medical Intelligent Screening Systems, Wenjie Chen

Dissertations and Theses Collection (Open Access)

With the deep integration of artificial intelligence (AI) technology in the healthcare sector, intelligent screening systems have achieved significant breakthroughs in predictive accuracy; however, they commonly face a management challenge in clinical implementation: accurate early warnings but limited patient recall. To address this ineffective technological empowerment issue in practice, this study proposes a theoretical framework featuringbidirectional interactions between "technological empowerment" and"relational empowerment" based on empowerment theory to systematicallyinvestigate the dynamic evolution mechanisms and boundary conditions of patient recall willingness under multi-stage, cross-departmental deployment of medical intelligent screening systems. Using a leading municipal hospital as the primary experimental setting, the study …

Algorithmic Resilience Memory: Designing Agentic Ai Systems For Organizational Learning And Climate-Crisis Adaptation, Harsha Sammangi, Aditya Jagatha, Navyasri Maddukuri

Research & Publications

Climate disruption has become a persistent organizational condition rather than an episodic event, yet most information systems designed to support organizational resilience treat each disruption as an isolated incident. Existing digital resilience platforms, disaster recovery systems, and AI-driven decision support tools lack the capacity to accumulate, encode, and reuse organizational knowledge across successive climate-related crises. This paper introduces Algorithmic Resilience Memory (ARM), a novel IS construct defined as an AI-enabled organizational capability through which agentic AI systems sense climate-related disruptions, encode prior organizational responses, preserve decision rationale, generate contextually adaptive recommendations, and reconfigure future actions through structured outcome feedback. Drawing …

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 …

From Awareness To Action: Exploring The Behavioral Gap In Green Computing Among Surveyed University Students In Tanzania, Victor G. Wilson

Business Management Review

As digital technologies become increasingly embedded in higher education, promoting environmentally responsible computing practices has become an important sustainability and management concern. This study applies the Norm Activation Model (NAM) to examine green computing behavior among university students in Tanzania. Drawing on responses from 868 students across science, education, and business programs, the study investigates how Awareness of Consequences, Ascription of Responsibility, and Personal Norms influence green computing behaviors. Hierarchical regression analysis was used to assess both the explanatory power of the NAM variables and the selective moderating roles of gender and academic program. Findings reveal that both awareness and …

The Influence Of Top Management Commitment On Competitive Advantage Through Supply Chain Resilience, Supply Chain Digitalisation, And Supply Chain Responsiveness, Hotlan Siagian, Sautma Ronni Basana, Widjojo Suprapto, Zeplin Jiwa Husada Tarigan

The South East Asian Journal of Management

Research Aims: This study aims to analyse the influence of top management's commitment on competitive advantage through supply chain digitalisation, responsiveness, and resiliency.

Design/Methodology/Approach: Data were collected using a five-point Likert-scale questionnaire distributed to manufacturing practitioners with a minimum supervisory position. A total of 203 valid questionnaires were analysed. Data processing was performed using SmartPLS version 4.0 to test measurement and structural models.

Research Findings: The study results indicate that eight hypotheses are accepted and one is rejected. Top management commitment positively impacts supply chain digitalisation, responsiveness, and resilience. Furthermore, supply chain digitalisation and supply chain resilience both positively impact …

A Forgotten Tool? Intellectual Property Rights And The Competitive Potential Of Micro, Small, And Medium-Sized Enterprises In Tanzania, Saudin J. Mwakaje

Business Management Review

This article offers a hybrid assessment of law and its impact on business by examining how intellectual property rights (IPR) promote business competitiveness by granting enterprises exclusive statutory rights over their innovations and creative ideas. The article situates the discussion in the Tanzanian context and focuses on Micro, Small, and Medium-Sized Enterprises (MSMEs). Using a qualitative approach, the discourse examines ongoing national and continental reforms and the evolving business and market environment that are driving MSMEs to adopt innovation to achieve market control and sustainability. Recent continental and regional regulatory developments, including the adoption of the Agreement on African Continental …