Business Commons^™

Small Business And Social Media Marketing: What Role Does Ethics Play?, La Toya M. Russell

Atlantic Marketing Association Proceedings

No abstract provided.

Validation Of Entrepreneurial Marketing Dimensions In North Carolina Wineries, G. David Shows, James Stoddard, Pia A. Albinsson

Atlantic Marketing Association Proceedings

No abstract provided.

A Qualitative Study Of Business Leaders – Comparing Uncertainty Differences & Similarities During Covid Vs. 2008 - 2009, Ryan Matthews

Atlantic Marketing Association Proceedings

No abstract provided.

A Three Word Rubric: Successful Experiential Learning Guided By What, Why, How, Harvey Simon

Atlantic Marketing Association Proceedings

No abstract provided.

Development Of A Putting Green Manufacturing Process, Jose Andres Cepeda Santiago

Honors Theses

Our Capstone project investigates the end-to-end design, development, and production of a 6‑foot long portable putting green marketed for individuals seeking a high quality, competitively priced golf product for home or office use. The capstone project examines the full lifecycle of product creation applying manufacturing principles learned through the center of manufacturing’s coursework. From the initial concept through engineering design, market research, prototyping, manufacturing optimization, and final production the project emphasizes cross‑functional collaboration across engineering, business, and accountancy majors. Methods used to gather data included marketing surveys, CAD drawings, time studies during production runs, value stream mapping, and controlled documentation …

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 …

Barriers And Opportunities In Women-Led Dental Entrepreneurship, Eliza Grace Ulmer

Honors Theses

Barriers and Opportunities in Women-Led Dental Entrepreneurship

This research examines the barriers that women encounter when attempting to open their own business. Specifically, this research will concentrate in the dental field and health care industry. Attaining the education, skills, knowledge and criteria to become a licensed dentist is extremely difficult. Adding the licensed dentist opening their own practice adds another layer of difficulty. These challenges are further compounded when the practitioner is a woman.

This research interviewed women dentists in the business as well as entrepreneurs that opened their own health practice. These interviews showed the process and requirements needed …

Practical Applications Of Artificial Intelligence For Small Business Marketing: A Literary Review & Llm Approach, Noah C. Kowalski

Honors Capstones

This Honors Capstone Research Paper examines the practical application of artificial intelligence in small business digital and social media marketing. As AI technologies become more accessible, small businesses have new opportunities to improve efficiency, enhance customer engagement, and compete more effectively in digital markets. However, there is a lack of clear guidance on how to implement these tools in a practical and cost-effective way.

This study uses a qualitative approach, combining a literature review with an applied analysis of widely used AI marketing tools including ChatGPT, Canva, Hootsuite, Buffer, Google Analytics 4, and HubSpot. These tools were evaluated based on …

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 …

The Impact Of Successor Differences In Family Businesses On Firm Performance: An Empirical Analysis Based On China Listed Company Data, Xulong Zhao

Dissertations and Theses Collection (Open Access)

Family businesses are an important pillar of global economic development. Currently, Chinese private enterprises are ushering in an unprecedented wave of intergenerational succession. At this critical historical juncture, "who" takes over and how the succession behavior affects firm performance have become core issues of common concern to academia and practice. Traditional principal-agent theory usually posits that introducing professional managers can break the limitations of family governance and improve corporate efficiency. However, Chinese family businesses are deeply rooted in specific institutional environments and cultural soils, where blood-based "relational trust" and socioemotional wealth (SEW) play irreplaceable roles in power transitions. Therefore, how …

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, …

Understanding Challenges Faced By Refugee Women And Women With Experiences Of Forced Migration In Entrepreneurship In The Midwest Region Of The United States, Ritu Jadwani

College of Education and Human Sciences: Dissertations, Theses, and Student Research

The labor market participation of refugee women was only 6%. The United States had the maximum employment rate for the refugee women population, which was 40%, as compared to 6% in Germany, Lebanon, and Jordan (Kabir & Klugman, 2019). Refugee women faced many challenges in labor force participation and especially in entrepreneurship. As demonstrated by Desai, Naude, and Stel (2020), refugees faced challenges like cultural integration, language barriers, level of education, and acceptance of education merits. This eventually led to disparities in income generation. Thus, many either remained in low-paying jobs or started their own business (Desai et al., 2020). …

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 …

The Seller Valuation Of Family Firm Exits: Socioemotional Wealth And Ceo Equity Ownership, Masahiro Nishii

Dissertations and Theses Collection (Open Access)

This study examines seller valuation in family-firm exit using the initial asking price from private M&A sales. In the sale of a family firm, it is known that seller valuation may go beyond financial value alone because owners often hold strong emotional attachments to the firm. However, it remains unclear whose judgment brings that non financial value into seller valuation and why this varies across types of family CEOs.

Drawing on socioemotional wealth theory, the study develops the mechanism at the CEO level. I argue that the anticipated SEW loss translates into seller valuation through the CEO’s judgment. When the …

The New Professional: Are You Buying Technology Before You’Re Ready?, Amrita Patel Dds

The Journal of the Michigan Dental Association

This article provides strategic advice for new practice owners considering large investments in advanced dental technology. It warns against "premature purchases" driven by social media comparison, arguing that operational stability, team training, and consistent patient flow must precede high-tech acquisitions. Instead, it encourages prioritizing foundational tools—such as digital radiography and practice management systems—that directly improve clinical communication and revenue cycle management.

May 2026 Endorsed Programs News, Reva Darling

The Journal of the Michigan Dental Association

This source details several MDA-endorsed services intended to improve practice efficiency and profitability. Key topics include selecting a fiduciary financial adviser, the regulatory requirements for surcharging credit cards to offset processing fees, and the cost-competitive benefits of the MDA Health Plan. It also promotes iCore solutions for Revenue Cycle Management, which automate insurance verification and billing to reduce administrative friction and enhance financial performance.

Staff Matters: Should I Negotiate A Starting Salary With A Final Candidate?, Jodi Schafer Sphr, Shrm-Scp

The Journal of the Michigan Dental Association

This article provides guidance for dental practice owners on handling salary negotiations with final job candidates. The author emphasizes the need for a well-defined salary structure based on market data to avoid internal pay inequities and budget strain. It recommends that employers communicate their compensation philosophy transparently and broaden the discussion beyond base pay to include the value of the total benefits package, such as health insurance, retirement plans, and professional development.

Using Large Language Models To Assess Entrepreneurial Personality In Generation Z College Students, Xianyong Wang

All Dissertations

As entrepreneurial personality (EP) plays a critical role in Generation Z’s (Gen Z) long-term success, it is crucial to understand the EP of Gen Z college students. To date, little is known about what EP is and how it can be assessed in Gen Z. Therefore, this dissertation presented two sequential studies to address two closely related research foci. The first study examined the scope and dimensionality of EP in Gen Z college students using topic modeling. In the second study, pre-trained LLMs were fine-tuned to predict self-reported EP levels from personal narrative responses. To collect data, college students (N …

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 …

Preventable Tragedy: A Negligence Case Study In University Recreation Programs, John J. Miller, Jeffrey F. Levine, Jason W. Lee

Global Sport Business Journal

This case study examines the lightning strike that killed a player during a university intramural softball game, emphasizing the importance of understanding legal responsibilities in sport and recreation settings. The incident occurred after visible lightning was observed yet play continued due to the absence of a formal severe-weather policy and uncertainty among student officials and administrators. Although industry standards for lightning safety were widely available, the lack of clear institutional guidance contributed to delayed decision-making and confusion at a critical moment.

This case study is important to students because it demonstrates how legal concepts discussed in class can have real, …

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 …

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 Role Of Board Effectiveness In Shaping The Influence Of Esg Disclosures On Financial Performance: The Case Of Tanzanian Listed Companies, Emmanuel Christopher

Business Management Review

This study examines the moderating role of board effectiveness in the relationship between environmental, social, and governance (ESG) disclosures and the financial performance of firms listed on the Dar es Salaam Stock Exchange (DSE) in Tanzania. Drawing on stakeholder and agency theory perspectives, the study posits that ESG disclosures create value for stakeholders while effective boards enhance oversight and ensure that sustainability initiatives translate into firm performance. Using secondary data from firms’ annual reports for 2016–2024 (198 firm–year observations), the study applies random effects panel regression guided by the Hausman test. Robustness checks were performed using an alternative financial performance …

Horizontal Collaboration Practices And Operational Performance Of Smallholder Farmer Groups In Horticultural Supply Chain, Herieth J. Rogath, Juma James Masele, Gerald Magova

Business Management Review

Collaboration has increasingly been recognized as a strategic approach for enhancing performance. However, limited attention has been given to the relationship between horizontal collaboration practices and the operational performance of horticultural smallholder farmer groups in downstream supply chains. This study examined this relationship through the lens of Social Exchange Theory. Data were collected using self-administered questionnaires from 195 smallholder horticultural farmer groups across the southern highlands of Tanzania, including Mbeya, Iringa, Njombe, and Songwe regions. Analysis was conducted using Partial Least Squares Structural Equation Modelling (PLS-SEM) with SmartPLS 4.0. The findings reveal that all collaboration practices improve operational performance; resource …