Technology and Innovation Commons^™

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 …

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 …

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 …

A Meta-Analysis Of Corporate Innovation Intention And Its Driving Mechanisms, Yaping Hu, Xuerong Shen, Yi Zheng

Journal of Scientific Information Research

[Purpose/significance] Stimulating corporate innovation intention is a pivotal issue for promoting innovation. However, the academic discourse on its key drivers presents significantly divergent and even contradictory conclusions, leading to theoretical ambiguity and practical guidance challenges. This study aims to systematically and quantitatively integrate empirical research in this field to clarify the true effects of core driving factors and their operational boundaries. [Method/process] Adopting a meta-analysis approach, this study systematically retrieves and screens literature, ultimately analyzes 29 empirical studies and examine four potential moderating variables which include location, data type, industry, and culture. [Result/conclusion] The study finds that government support, internal …

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 …

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, …

The Future Of Sustainable Fashion: How Vr Can Transform Retail Into An Eco-Friendly Shopping Experience, Kaeleigh G. Stroud

Apparel Merchandising and Product Development Undergraduate Honors Theses

Exploring the influence of virtual reality (VR) on consumer behavior highlights its potential as a powerful tool for facilitating sustainable fashion practices. The primary focus of this research is to examine how VR technology affects consumers’ hedonic (enjoyment-driven), utilitarian (function-driven), social (connection-driven), and symbolic (meaning-driven) values, and how these values impact consumer satisfaction. While VR can be used as a tool to enhance consumer engagement, its potential to create a more sustainable shopping experience in fashion makes it essential for facilitating eco-friendly fashion consumption.

To understand how VR impacts consumers’ shopping behaviors, this study explores how sustainable shopping shapes consumer …

Techno-Imagination: Elevating Creativity Through Xr And Ai, Christopher Spitzer

Creativity and Change Leadership Graduate Student Master's Projects

Techno-Imagination: Elevating Creativity Through XR and AI explores the history of creativity and computing technology, supported by research and academic literature, and looks at the possibilities of a convergence between the two. In parallel, a brief biographical story of the author shares how a passion for creativity emerged, along with a growing interest in science and technology—specifically extended reality—which ultimately came together in the creation of this master’s project. The project also highlights how the Creative Problem Solving (CPS) process was used alongside AI bots and twenty research-based creative thinking skills in developing the business model canvas. Finally, the outcome …

Assessing The Viability Of Cryptocurrency As A Payment Method: A Consumer Perspective, Aadavan Dharumaiyan

Dissertations

The problem addressed in this study was the limited mainstream adoption of cryptocurrencies for daily retail transactions despite continued technological advancement and increasing institutional interest. The purpose of this qualitative study, grounded in Husserlian descriptive phenomenology, was to explore the perceptual and behavioral factors influencing this adoption gap. Participants were recruited using snowball sampling, resulting in eight participants divided into two cohorts: active cryptocurrency payment users (Cohort 1, n = 2) and cryptocurrency holders who did not use cryptocurrencies for payments (Cohort 2, n = 6). Data were analyzed using the Moustakas phenomenological approach to identify patterns in participant experiences. …

When Mac Shouldn’T Smile Back: Anthropomorphic Logo And Effect On Consumer Perceptions Of Generative Artificial Intelligence, Ainsley E. Ballard

Honors Scholar Theses

Drawing on prior research suggesting that anthropomorphic design can increase trust, liking, and perceived competence, this research investigates whether these effects extend to generative artificial intelligence logos. A three-group between-subjects study was conducted to examine how varying levels of logo anthropomorphization influenced consumer perceptions of an artificial intelligence brand. In being assigned to one of three logo conditions, humanoid (high anthropomorphism), animalistic (moderate anthropomorphism), or nature/geometric (low anthropomorphism), participants evaluated the new logo across multiple dimensions, including liking, brand fit, trustworthiness, and willingness to buy. Contrary to the initial hypothesis, the low anthropomorphism condition consistently received the most positive ratings, …

Technological Strategy Paths, Dynamic Capability And Innovation Performance In Complex Product Industries: A Mechanism Study Based On China’S New Energy Vehicle Industry, Fan Zhang

Dissertations and Theses Collection (Open Access)

In recent years, the new energy vehicle (NEV) industry has developed rapidly, moving from electrification toward an intelligent phase characterized by software-defined vehicles. NEV firms pursue product and technological innovation through diverse strategic paths, including internal research and development, collaborative development, and platform-based development, yet their innovation performance varies. Most extant research focuses on the industry level, offering limited insight into how, at the firm level, different technological paths shape the innovation outcomes through firms’ dynamic capabilities. It still remains unclear whether and how these relationships among paths, capabilities, and innovation outcomes differ across technological domains.

This study adopts a …

From Catching Up To Surpassing—A Multi-Case Study Of Chinese Latecomer Technology Firms, Baohua Chen

Dissertations and Theses Collection (Open Access)

In recent years, a number of Chinese latecomer technology firms have grown rapidly and, in some cases, have even moved into leading positions in global competition. As global competition is being reshaped, technologies are evolving more rapidly, and traditional catch-up paths are becoming less viable, how these Chinese latecomer technology firms catch up with leading incumbents has become an important issue in strategic management research. Drawing on the theoretical lens of asymmetrical competition, resource orchestration, and dynamic capabilities, this study adopts an Eisenhardt-style multiple-case design to conduct a longitudinal comparative analysis of six firms—Insta360, Dreame, DJI, Unitree, Transsion, and Royole—and …

From Clicking To Committing: Psychological Distance And Persuasion In Online Animal Adoption Platforms To Enhance Shelter Visitation, David Goodweather

Graduate Theses and Dissertations (2019 - present)

Online animal shelter platforms have become a primary channel through which potential adopters view and evaluate adoptable animals, yet many users do not progress from online engagement to visiting a physical shelter. The dissertation examines how online pet viewing translates into intention to book a shelter visit by focusing on the roles of psychological distance and persuasive influence cues within a high-involvement decision context. Drawing on Construal Level Theory and persuasion research, a sequential process is proposed in which sustained interaction with pet profiles reduces distance-related abstraction, increasing receptivity to influence cues that facilitate movement from initial assessment to action. …

The Digital Divide And Participation In Financial Services: A Self-Determination Theory Perspective, Melissa A. Cunningham-Sereque

Dissertations

The global financial technology (FinTech) market reached nearly $395 billion in 2025 and is projected to surpass $1 trillion within the next decade (Fortune Business Insights, 2025). As digital technologies become increasingly embedded in banking and financial services, this dissertation responds to calls within the Information Systems (IS) discipline to better understand digital access, inclusion, and participation in financial systems (PFS). Drawing on Conservation of Resources (COR) Theory, this study used prominent dimensions from extant digital divide literature to build a digital resource domain consisting of connectability, affordability, usability, mentality, and skill. These dimensions are proposed to influence intrinsic motivation, …

Long Run Effect Of Industrial Place-Based Policy On County Level Complexity, An Investigation Of The Tennessee Valley Authority, Anita Ifeyinwa Umunnah

Master's Theses

This paper studies the long-term effects of large federal investments in place-based industrial policies on regional economic development, contributing new evidence on how industrial policies shape regional local productive capabilities over time. While extensive research show that industrial policies impact regional development by advancing productive technology (capabilities), the fundamental question remains how to measure this technological transformation. The study employs the use of Economic Complexity Index (ECI) as a measure of “technological advancements” resulting from large federal investments in place-based industrial policies. Previous evaluations of such investment were based on livelihood, employment and income outcomes, with productive capability of receiving …

3t Of Tech, Taste, And Transformation In Coffeepreneurship, Razinda Tasnim Abdul Rahim, Mohd Faizuddin Muhammad Zuki, Nur Syamilah Md Noor

International Conference on Business and Management Research (ICBMR)

The global coffee industry is rapidly transforming due to digitalization, evolving consumer preferences, and sustainability trends. Coffeepreneurship, blending entrepreneurial innovation with coffee culture, has emerged as a competitive business model. This study applies the 3T- Technology, Taste, and Transformation to assess digital innovation, consumer experience, and business adaptation in coffee entrepreneurship. Despite opportunities in digital transformation, coffeepreneurs face challenges such as market saturation, financial constraints, and regulatory barriers. Limited access to fintech solutions and supply chain inefficiencies further hinder scalability. This study addresses these gaps by analyzing how technology, branding, and financial literacy influence coffeepreneurs' long-term sustainability using the VRIO …

Predicting Medical Tourism Destination Preference Of Indonesian Patients: The Roles Of Patient Experience Quality, Perceived Ai Intelligence And Humanness, Eddy Eddy, Sabrina O. Sihombing, Ferdi Antonio

International Conference on Business and Management Research (ICBMR)

This study proposes an investigation on the antecedents of medical tourism destination preference among Indonesian patients, with a specific focus on the novel moderating role of Artificial Intelligence (AI) chatbots. Driven by a significant financial drain from outbound medical travel, this study aims to understand the key factors that influence Indonesian patients to seek care abroad. The proposed conceptual framework posits that medical tourism destination preference is positively predicted by medical technology advancement, service quality, price transparency, and geographical accessibility. Patient experience quality is also hypothesized to mediate these relationships, serving as a critical psychological bridge. The most innovative aspect …

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 …