Business 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 …

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 …

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 …

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 …

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 …

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, …

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 …

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 …

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 …

Artificial Intelligence For Customer Relationship Management In The Nigerian Commercial Banking Sector, David Tobi Akobe, Wallace Chigona, Laban Bagui

The African Journal of Information Systems

The continuous increase in the volume of customer data stored by commercial banks necessitates the use of artificial intelligence (AI) technologies to enhance customer retention and satisfaction. While a few Nigerian commercial banks do currently leverage these technologies, a significant knowledge gap limits their use across the wider Nigerian commercial banking sector. Guided by Organizational Information Processing (OIP) theory, we carried out a multiple case study to explore how AI technologies were utilized in three commercial banks in Nigeria. Purposive sampling was used to select experienced data professionals employed by these banks and semi-structured interviews were conducted to collect data. …

Investigating Machine Learning As An Anomaly Detection Tool In College Basketball, Eli G. Whitaker

Honors College Theses

Artificial Intelligence (AI) and Machine Learning (ML) are more commonly becoming tools that organizations use to prevent, detect, and deter fraud. Like other organizations, the amount of fraud that the National Collegiate Athletic Association (NCAA) faces is growing at an alarming rate. The primary issue involves athletes that undermine the integrity of their sport by purposefully playing below their true potential as participants in broader betting-related schemes. This thesis focused on Division 1 Men’s Basketball evaluates the viability of using supervised ML to detect anomalies in team performance over games in recent seasons. Anomalies, like red flags in the context …

Creepy Or Customized? Understanding The Ethical Boundaries Of Ai-Powered Personalization, Hope Schultz

Honors Projects

Artificial intelligence has taken the world by storm, and its presence in our lives only continues to grow. Not only has it changed the way we live and interact with technology, but it has also fundamentally changed how businesses reach customers, particularly in marketing. It now powers the algorithms, predictions, and personalized experiences that shape nearly every digital interaction we have as consumers, including the videos we see on TikTok, the products that are recommended to us on Amazon, and the weirdly accurate ads that pop up across different platforms. These AI-powered systems are constantly learning from tiny behaviors we …

Strategic Audit - Lululemon, Jared M. Loos, David Goldsmith, Madelyn Martin, Grant Taylor, Carson Downs

Honors Program: Senior Projects (Public)

No abstract provided.

Application Identification With Pfsense, Snort, And Openappid In Academic Lab Networks, Minh-Khanh Vu

Journal of Cybersecurity Education, Research and Practice

This paper evaluates the practical capabilities and limitations of a widely used open-source network security stack—pfSense firewall, Snort Intrusion Detection System (IDS), and OpenAppID detectors—in academic cy- bersecurity laboratories and small-to-medium enterprise (SME)-like environments. In a controlled virtual testbed, we measure application-level and feature-level identifi- cation performance for major applications (Facebook, YouTube, Zoom) using the pfSense/Snort/OpenAppID configuration. The stack achieves 97% application-level identification accuracy for these applications in our lab dataset, drawing on a library of 3,374 OpenAppID detectors. However, our experiments reveal a substan- tial feature-level detection gap: specific functions such as Zoom file transfers and Facebook messaging can- …

Team Selection Applications Using Subjective And Objective Factors: An Analytic Approach, Alan D. Smith

Atlantic Marketing Association Proceedings

No abstract provided.

Examining Digital Transformation In Maritime Logistics: A Big Data Perspective, Jiyoon An

Atlantic Marketing Association Proceedings

No abstract provided.

Tech Twists And Turns: Unveiling New Privacy Paradoxes Of Technology For Later Adulthood Consumers, Anna Margulis, Lavy Khoushinsky, Olga Antsygina, Marat Bakpayev

Atlantic Marketing Association Proceedings

No abstract provided.

Exploration Of Dimensionality In Nfts, Blockchain, And Cryptocurrencies, George D. Shows

Atlantic Marketing Association Proceedings

No abstract provided.

Supply Chain And Warehouse Management Strategies In The Western Pa Grocery Industry, Alan D. Smith

Atlantic Marketing Association Proceedings

No abstract provided.

Adopting Artificial Intelligence: Cross-Sector Analysis Of Ai Adoption Risks, Brandon Saari, Yona Berger, Yanett Munoz, Alex Agnick, Paul Wagner, Robert J. Honomichl

Journal of Cybersecurity Education, Research and Practice

Artificial intelligence (AI) is rapidly being adopted across public and private sectors. This offers significant gains in efficiency, decision making, and access to information. At the same time, AI introduces complex risks related to cybersecurity, privacy, bias, transparency, accountability, and equity that existing governance and security frameworks do not fully address. This paper presents a cross-sector literature review and comparative analysis of AI adoption risks and mitigation strategies across four critical domains: the federal government, libraries, K–12 education, and healthcare. Drawing on peer-reviewed research, institutional frameworks, and policy guidance, the study identifies sector-specific challenges alongside shared systemic gaps, including insufficient …

Innovations And Applications Of Virtual Private Networks And Sustainable Security In Society 5.0 Libraries, Stella Chinnaya Nduka Dr., Adeyinka Tella Prof, Petros Dlamini Dr

Journal of Cybersecurity Education, Research and Practice

In order to improve digital resilience, privacy, and access equity in contemporary library environments, this study investigates the role of Virtual Private Networks (VPNs) in fostering sustainable cybersecurity within the framework of Society 5.0 libraries. It does this by looking at the latest developments, applications, difficulties, moral dilemmas, and tactical methods associated with VPN deployment. Using peer-reviewed journal articles, conference proceedings, white papers, and policy documents published between 2010 and 2024, a methodical approach to literature review was used. The literature that bridges the fields of cybersecurity, library science, and Society 5.0 concepts was the main focus of the review. …