Business Commons^™

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 …

A Captured Audience: How Job Stress Leads Employees To Online Shopping Via Cyberloafing, Seth Williams

Atlantic Marketing Journal

This paper investigates the hyper-connected workplace and how the modern employee deals with job stress in their work environment. Using the theory of compensatory consumer behavior and partial least squares structural equation modeling, we investigate how job stress impacts employees in the workplace to shop online. This shopping is done via cyberloafing, which is using the internet for personal reasons at work. Psychological detachment is also studied as a mediator. Theoretical and practical implications are discussed for managers in the workplace as well as businesses marketing to individuals taking a break on the clock.

Five Strategic Categories Ai Is Transforming Marketing, Ryan Matthews

Atlantic Marketing Journal

Artificial intelligence (AI) is a revolutionary technology that provides tools and methodologies to expand marketings impact. AI enables companies to better understand customer needs, preferences, and behaviors to personalize an approach to different market verticals and segments. AI has become a significant factor influencing how businesses interact and retain the attention of customers. Customers increasingly have an appetite for a highly personalized interaction. AI-driven data approaches and innovative technologies are increasing personalization and efficiency. AI is a revolutionary tool that enables marketing to grow beyond traditional limitations. Understanding the correct tool is vital for marketing executives, whether they are obtaining …

A Cross-Cultural Investigation Of Consumer Hoarding Behavior During Covid-19: Differences Between Sweden And The United States, Christy M. Cook, Pia A. Albinsson, James E. Stoddard

Atlantic Marketing Journal

This study is a cross-cultural exploration of consumer hoarding behavior during Covid-19; specifically, a comparison between Sweden and the United States. This research analyzes whether Swedish and American consumer hoarding behavior factors of prosocial orientation, consumer resilience and consumer risk-taking propensity reflect identical relationships during less predictable environmental forces (i.e., Covid-19 or global pandemic). Results from Partial Least Squares-Structural Equation Modeling (PLS-SEM) show that consumer prosocial orientation is negatively related to consumer hoarding and prosocial orientation is positively related to consumer resilience. In turn, both prosocial orientation and consumer resilience exhibit a positive relationship towards consumer hoarding. Consumer resilience is …

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 …

Neurodiversity Works--Literally: A Scoping Review Of Neurodivergence In The Workplace, Daisy V. Dimatos

Binghamton University Undergraduate Journal

In recent years, the importance of utilizing inclusive practices in the workplace has become much more widely-known, especially in regards to supporting neurodivergent employees. The systemic barriers and challenges faced by neurodivergent job-seekers and employees mean this population is often limited in their employment prospects, in turn depriving human resources professionals and their organizations of the chance to hire and benefit from diverse talent. As neurodivergent individuals exist within the workforce and general public, it is critical that organizations properly accommodate their needs in order to ensure optimal inclusivity, business efficiency, and productivity. This scoping review of the literature on …

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, …

Book Review: The Most Controversial State Park: Jekyll Island, Betsy Holt

Georgia Library Quarterly

No abstract provided.

Unruly Boards: Abrogating The Separate Duty Of Obedience In Nonprofit Organizations, Andrew Faul And Dr. Muthusami Kumaran

Barry Law Review

This Article examines whether the duty of obedience should remain a separate fiduciary duty in nonprofit governance. While traditionally recognized alongside the duties of care and loyalty, the duty of obedience has become increasingly impractical and largely redundant in modern nonprofit law. The Article argues that obedience is better understood as a foundational principle underlying other fiduciary duties rather than an independent obligation. Ultimately, it advocates for eliminating the duty of obedience as a standalone duty while preserving its role in promoting accountable and mission-driven nonprofit governance.

Mda At Your Service: What Are The New Features On The Mda Member Compass?, Rachel Sinacola Dds, Ms

The Journal of the Michigan Dental Association

This Q&A column assists members in utilizing association resources. It highlights the new MDA Member Compass, which allows for online practice management, staff roster updates, and event registration. It also offers critical advice for new graduates regarding state licensure, mandatory insurance policies, and contract review services. Furthermore, it describes the MDA Peer Review System, a confidential process for resolving patient-dentist disputes through impartial committee evaluation rather than litigation.

Mda Services: Don’T Get Bogged Down: Regulatory Compliance, Reva Darling

The Journal of the Michigan Dental Association

This column encourages dental practice owners to utilize MDA-endorsed vendors to simplify business operations and ensure regulatory compliance. It specifically recommends Eagle Associates for HIPAA and OSHA training and Complete Dental IT for managing technology-related security risks. The author argues that using these pre-vetted services saves members time on vendor interviews and negotiation while providing favorable pricing that individual practices could not achieve on their own.

Editorial: El Juego De Rol Como Instrucción Para La Inmortalidad, Romano Ponce Díaz

Journal of Roleplaying Studies and STEAM

El presente número del Journal of Roleplaying Studies and STEAM examina la convergencia entre las prácticas lúdicas, el diseño narrativo y los procesos de mediación sociocultural en la investigación contemporánea. Las contribuciones reunidas en este número abordan el juego de rol como un dispositivo de producción de conocimiento, intervención psicoeducativa y reelaboración de representaciones culturales. Nos podemos atrever a señalar que la educación es la convergencia entre la ludología, las ciencias sociales, los estudios visuales y el análisis cultural; entendiendo a la educación como la actividad consciente e intencionada de transmitir información y conocimientos a las siguientes generaciones.

The Functions Of Role- Playing Games: How Participants Create Community, Solve Problems And Explore Identity, De Sarah Lynne Bowman (2010) [Reseña De Libro], Cristo Leon

Journal of Roleplaying Studies and STEAM

The Functions of Role-Playing Games: How Participants Create Community, Solve Problems and Explore Identity, by Sarah Lynne Bowman, is an ambitious, wide-ranging, and still necessary work for role-playing game studies. Published in 2010, the book proposes that role-playing and roleplaying games fulfill three main social and psychological functions: creating community, facilitating problem solving, and enabling the exploration of identity. Bowman develops this thesis through a combination of theoretical review, cultural reflection, and participant-observer ethnography, based on interviews with players of tabletop role-playing games, live-action roleplaying games, and virtual environments. Organized into seven chapters, the book moves clearly from the …

3d: Dragones, Dados Y Deseos. Rituales En Las Comunidades Roleras De Bogotá, Francisco Gonzalez Buitrago

Journal of Roleplaying Studies and STEAM

¿Qué ocurre cuando la ficción deja de ser solo entretenimiento y se transforma en refugio, ritual y espacio de transgresión? Este artículo analiza los hallazgos de una etnografía y un ejercicio de cartografía social en torno a comunidades roleras de Bogotá, mostrando cómo jóvenes y adultos reconfiguran sus vidas cotidianas a través del juego de rol.

Lejos de limitarse al escapismo, las partidas se convierten en escenarios simbólicos donde caben la negociación, la crítica y la catarsis. En una ciudad marcada por la incertidumbre generacional y las tensiones entre género, clase y territorio, las campañas de rol permiten reimaginarse a …

Los Juegos De Rol Como Una Herramienta Psicoeducativa, Víctor E. Quintana Villarreal

Journal of Roleplaying Studies and STEAM

Los juegos de rol han funcionado durante mucho tiempo como un medio para compartir y crear historias en conjunto con colegas y amigos. De ellos, se desprenden también habilidades y herramientas fundamentales para la vida, por lo que un método para sistematizar estos juegos de tablero y dados a funciones educativas es necesario para potenciarlos como herramientas psicoeducativas.

La siguiente, es una propuesta planteada desde el marco constructivista para generar espacios con los juegos de rol como eje central del aprendizaje, y se relatan a través de un marco teórico, seguido de una proposición metodológica, una serie de pasos para …

Practicing Conflict Transformation Skills Through Role-Playing Games For Diversity, Equity, And Inclusion In Higher Education, Alexandra Schreiber, Kjell H. Hugaas, Sarah L. Bowman

Journal of Roleplaying Studies and STEAM

No abstract provided.

Journal Of Roleplaying Studies And Steam (Jrpssteam) Vol. 5 [2026], Número 1 (Issue 1), Romano Ponce-Díaz Phd, Cristo Leon, Ivan Avila, Sarah Lynne Bowman, Kjell Hedgard Hugaas, Alexandra Schreiber Ma, Jaime Eduardo García Maya, Víctor Emmanuel Quintana Villarreal Vic Emma, Francisco Gonzalez Ing., Daniel Romero Benguigui, Antonio Roda-Martínez

Journal of Roleplaying Studies and STEAM

El presente número del Journal of Roleplaying Studies and STEAM examina la convergencia entre las prácticas lúdicas, el diseño narrativo y los procesos de mediación sociocultural en la investigación contemporánea. Las contribuciones reunidas en este número abordan el juego de rol como un dispositivo de producción de conocimiento, intervención psicoeducativa y reelaboración de representaciones culturales. Nos podemos atrever a señalar que la educación es la convergencia entre la ludología, las ciencias sociales, los estudios visuales y el análisis cultural; entendiendo a la educación como la actividad consciente e intencionada de transmitir información y conocimientos a las siguientes generaciones.

Martin Heidegger …

Editorial: Grateful And Thankful, Michelle C. Dziurgot

The Journal of the Michigan Dental Association

Dr. Michelle Dziurgot reflects on her concluding three-year term as the Editor-in-Chief of the Michigan Dental Association Journal. She describes her personal growth through volunteerism, starting as a local component editor and advancing to the MDA Board of Trustees. The author emphasizes that the most value from membership comes through immersion and service, encouraging others to volunteer their time and talent to the association. She credits the MDA’s mentorship with shaping her professional career and practice.

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.

Dentistry And The Law: The Importance Of Termination Rights, Daniel Schulte Jd

The Journal of the Michigan Dental Association

This column explores the legal importance of termination rights in contracts with dental product suppliers. It explains that termination provisions—including notice periods and termination fees—must be carefully negotiated upfront, as they are generally enforceable once signed. The author clarifies that large termination fees may be deemed unenforceable penalties if they do not reasonably approximate actual losses. The article advises dentists to shop around for favorable contract terms and seek explanations for restrictive clauses.

J Mich Dent Assoc May 2026

The Journal of the Michigan Dental Association

Each month, the Journal of the Michigan Dental Association delivers news, information, and features about Michigan dentistry to our state's oral health community and the MDA's 6,200-plus members. It remains the main publication reaching Michigan dentists and is available worldwide through ADA Commons.

The May 2026 (Volume 108, No. 5) issue of the Journal is published in print format to provide updates and insights for Michigan's oral health community and MDA members. Print editions occur every other month beginning with January.

The May 2026 issue of the MDA Journal introduces Dr. Melanie Mayberry as the new association president, highlighting her …

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.

Your New Mda President: Dr. Melanie Mayberry, David Foe

The Journal of the Michigan Dental Association

This feature introduces Dr. Melanie Mayberry, the 2026-27 president of the Michigan Dental Association. An interview details her extensive background in private practice, DSOs, academia, and public health. Dr. Mayberry discusses the primary challenges facing dentists, specifically workforce gaps and flat reimbursement models. Her agenda for the upcoming year includes finalizing a new strategic plan, modernizing the Annual Session, and enhancing member engagement through mentorship programs for new graduates.

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.