Organizational Behavior and Theory 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 …

The Impatience Of Winning: An Analysis Of Time Discounting, Predictive Modeling, And The Nba Draft, Alec R. Plante

Business and Economics Honors Papers

This paper examines whether NBA draft decisions can be better explained by incorporating non-geometric time discounting into a model of general manager decision making. Using a dataset of 285 NBA draft prospects over a 12-year period, the impact of college statistics on Value Over Replacement Player (VORP) is determined, and these impact values are then used to create a “predicted” VORP for the first 4 seasons of each player’s career: a projection of what a general manager might think of a prospect’s future value given their college statistics. Following this, geometric and hyperbolic time discounting models are applied to estimate …

Trust Migration In The Digital Era: Information Regimes And The Transformation Of Buyer–Seller Relationships, Stephen C. Carlson

Atlantic Marketing Journal

Business-to-business selling is being reshaped by rapid advances in digital platforms, enterprise systems, analytics, and artificial intelligence. Organizational buyers increasingly rely on algorithmic tools, peer communities, institutional certifications, and automated evaluation systems before engaging directly with sales representatives. Yet much of the buyer–seller trust literature continues to emphasize interpersonal communication quality, listening behaviors, and individual credibility as primary drivers of relational success.

This article argues that the central transformation in contemporary selling is not the erosion of trust, but its relocation. As technological infrastructures evolve, trust progressively migrates from individual sales representatives to organizational systems, platforms, governance mechanisms, and algorithmic …

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 …

Expanding Links Between Work Values And Occupations: Development Of The Occupational Values Inventory (Ovi), Nicholas F. Heimpel, Kevin Hoff, Zihan Liu, Federick L. Oswald, James Rounds

Research Collection Lee Kong Chian School Of Business

This research developed the Occupational Values Inventory (OVI), a 30-item measure that expands the content coverage of work values by linking into a broad range of O*NET occupational descriptors, including Work Activities and Work Contexts, along with salary data from the Bureau of Labor Statistics. The OVI assesses 11 work values—Interpersonal, Outdoor, Physical, Leadership, Salary, Prestige, Variety, Interest, Work Hours, Knowledge Utilization, and Autonomy—providing an updated and refined coverage of work values relevant to people and occupations in the modern labor market. Study 1 (N = 768) developed and refined the OVI’s scales using conceptual and psychometric criteria, also reporting …

Research: What Message Are Your Headphones Sending Your Coworkers?, Oguz Gencay, Michael Schaerer, Trevor A. Foulk

Research Collection Lee Kong Chian School Of Business

Walk into almost any modern office, and you will see it: earbuds in, playlists on, and heads down. For many employees, music is an essential tool for focusing, mood regulation, and stamina. For most managers, it is a non-issue as long as performance stays strong. If it helps people concentrate, let them listen to music. At worst, it is a harmless preference, such as drinking coffee or using a standing desk.

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: …

Soft Skills In The Workplace: A Comparative Analysis, Meg Rothfuss

Theses/Capstones/Creative Projects

Soft skills are defined as any non-technical ability related to how you do your work. While hard skills are commonly thought of first when it comes to job responsibilities, soft skills are increasingly important to the success of any role. Soft skills can be broken into the broad categories of cognitive, interpersonal, and intrapersonal skills. The goal of this study was to define the soft skill profiles of different industries and compare the similarities and differences across industries. To do this, an interview and survey were conducted including employees from a variety of industries. The interviews compared the IT and …

Aligning Strategy And Execution: The Role Of Senior Leaders In Project-Driven Organizations, Kenneth J. Boff

M.S. in Leadership

Strategic alignment remains a persistent challenge in project‑driven organizations, where shifting priorities and distributed execution often create gaps between strategic intent and project‑level action. This study examined how Senior Leadership Communication Practices influence Strategy–Execution Alignment and tested whether Organizational Culture for Alignment and Change Management Readiness mediate that relationship. A quantitative, cross‑sectional survey was administered to 54 senior leaders in project‑driven environments. All constructs demonstrated strong reliability, and correlation & regression analyses confirmed significant positive relationships among leadership communication, cultural alignment, readiness, and strategic alignment. Leadership communication significantly predicted culture (R² = .444), readiness (R² = .431), and alignment (R² …

Popular Protest And Corporate Reputation: Exploring The Impact On Recruitment And Retention, Heather Miller

Dissertations

In today’s sociopolitical climate, popular protest has become a powerful force shaping how organizations are judged and how people decide where to work. This qualitative study took place during a period of heightened sociopolitical activity and public unrest in the United States, when organizational responses to contested issues were especially visible and consequential. This study explored how popular protest affects corporate reputation (CR) and, in turn, influences employee recruitment and retention. Drawing on stakeholder theory (ST), corporate social responsibility (CSR), and corporate social advocacy (CSA), the study situated popular protest as an external pressure that exposes alignment or misalignment in …

The Perceived Cultural Intelligence Of Leadership And Its Impact On Employee Organizational Commitment And Workplace Well-Being, Melinda Bowens

Dissertations

In today’s continuously evolving workplace, the role of leadership has expanded beyond traditional management competencies to encompass the ability to recognize, navigate, and leverage cultural differences. This quantitative study examines the relationship among perceived leader cultural intelligence, employee workplace well-being, and organizational commitment. Recognizing that workplace well-being and organizational commitment are critical to the overall health and success of organizations, it is essential to gain a greater understanding of the factors that influence these constructs. Accordingly, this study collected from 410 participants to investigate the relationship between perceived cultural intelligence of leadership, employee organizational commitment, and workplace well-being. Employing a …

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 …

The Effects Of Private Equity Ownership Of Acute Care Hospitals On Patient Experience, Abigail M. Huffman

Theses and Dissertations

In 10 years, private-equity firms' share of hospitals has grown from 2-3% to 8%.  Using data from two sources: the Hospital Consumer Assessment of Healthcare Providers and Systems (HCAHPS) patient surveys and the Private Equity Stakeholder Project (PESP), I demonstrate a causal effect of private-equity ownership on patient satisfaction using difference-in-difference methods.

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 …