International 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 …

Do International Alumni Give Differently? A Study On The Alumni Philanthropic Perspective Of Trust And Key Relational Factors Affecting Attitude Towards Giving, John Held

Dissertations

Philanthropy plays a key role in the funding of institutions of higher education. Previous research has focused on domestic populations, exploring the antecedents and elements of philanthropy in higher education. The literature has yet to examine differences in these elements between domestic and international, or distance extremes, amongst alumni populations. This study investigates the perceptions and motivating factors influencing alumni who experience significant geographic separation from their Higher Education Institution (HEI) and their philanthropic support for their alma mater. The conceptual model includes factors at the organization-to-organization, person-to-organization, and person-to-person levels and their moderating effects on the relationship between trust …

International Human Rights Protection Before The International Criminal Court, Mary Abigail Chapin, Dr. Meredieth Deboom

Caravel Undergraduate Research Journal

The International Criminal Court (ICC) formally came into force on July 1, 2002, becoming the only treaty-based permanent court to prosecute perpetrators of the most severe crimes. The court was founded primarily to prosecute perpetrators of genocide, crimes against humanity (CAH), and war crimes (with the addition of crimes of aggression in the summer of 2018) no matter the public stature of the individual accused. This was a major step by the international community in the global fight against impunity. In no case was this more clearly shown than in the court’s issuing of arrest warrants for the then sitting …

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 …

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, …

International Spillover: How External, Global Events Such As Brexit And Covid-19 Have Impacted Housing Prices Within The Republic Of Ireland, Allie Riggs

Undergraduate Honors Thesis Collection

The housing market in Ireland has experienced such a great crisis in recent history that over a third of residents have considered moving to a more affordable country (Hogg, 2024). While a number of both causes and potential solutions have been analyzed in regard to this national crisis, I hypothesize that there has been a greater shock from external, global events in the COVID-19 pandemic and Brexit. In performing a regression on secondary data while controlling for macroeconomic factors that impact the housing market, I have identified a positive, significant association between these two exogenous shocks and their impact on …

Cultural Intelligence Recruitment: A Reflection Of Communication And Marketing At Wallace Myers International, Emily Salazar Coutino

Marketing Undergraduate Honors Theses

In an increasingly interconnected global economy, effective international talent acquisition hinges on the ability to navigate cultural diversity and communicate authentically across borders. This reflective thesis, anchored in a two-month internship at Wallace Myers International, a Dublin-based recruitment agency, examines how the cultural backgrounds of consultants and interns from Germany, France, Italy, Hong Kong, and the U.S. influence workplace communication, employer branding, and recruitment marketing. Drawing on Hofstede’s Cultural Dimensions Theory and Inglehart’s Theory of Cultural Transformation, the study analyzes observed communication dynamics among a diverse multinational team and their impact on candidate engagement and client relations. It explores the …

Discounted Cash Flow Valuation Of Ethiopian Airlines Group: Country Risk, Currency Volatility, And Soe Dynamics In An Emerging Market Context, Rediet Wale Yirga

2026 Spring Honors Capstones Projects

This study presents a discounted cash flow valuation of Ethiopian Airlines Group, a state-owned enterprise in sub-Saharan Africa's largest aviation market. No published academic study has applied rigorous quantitative valuation to the airline within an emerging market framework. This research addresses that gap by constructing a multi scenario DCF model using audited financial data from FY2019/20 through FY2023/24, with projections through FY2029/30. The model incorporates a country risk premium using Damodaran's methodology and accounts for ETB/USD depreciation following Ethiopia's 2024 exchange rate liberalization. Sensitivity analysis identifies exchange rate volatility, fuel costs, and discount rate as primary drivers of enterprise value …

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 …

International Business And Sustainability: Towards An Interdisciplinary Research Agenda, Jonathan Doh, Ans Kolk, Heli Wang

Research Collection Lee Kong Chian School Of Business

The relationship between international business (IB) and sustainability is a complex and multifaceted one. Multinational enterprises (MNEs) both affect and are affected by the social, economic, and ecological (green environment) context in which they are embedded.1 As such, the study of how IB activity influences sustainability and the way that sustainability, in turn, impacts IB, involves incorporating a wide range of drivers, actors, processes, and outcomes. At the same time, sustainability challenges, such as climate change, biodiversity loss, pollution, resource scarcity, economic and social inequality and others, are increasingly systemic, multilevel, and intertwined with geo economic, biophysical and governance dynamics …

An Empirical Study On The Impact Of Eco-Friendly Selling Points On The Purchase Intention Of Young Chinese Consumers, Yang Liu

Dissertations and Theses Collection (Open Access)

Industry consumer research widely portrays Generation Z as an identity-driven cohort that enacts sustainability values through consumption. This narrative is often generalized across cultural contexts, assuming that Western-developed green consumption frameworks can be directly transferred without structural modification. Yet Chinese Gen Z’s e-commerce purchase patterns depart notably from this depiction, raising core questions: Can Western green consumption frameworks be applied to Chinese Gen Z? If so, what theoretical and structural adaptations are necessary?

This dissertation develops and tests an integrated three-pathway model to explain green purchase intention among Chinese Gen Z consumers. The model places utilitarian benefits, self-expression benefits, and …

Not Just A Drink: The Cultural Evolution Of A Beverage Turned Lifestyle And Its Adaption To Spain, Ava Axtell

Marketing Undergraduate Honors Theses

This research explores the rise of dirty soda in the United States and how a simple customizable beverage evolved into a cultural ritual shaped by social media, treat culture, and the lifestyle norms of the LDS community. It analyzes the cultural meaning behind Swig’s popularity, including how influencers and online aesthetics transformed the drink into a status symbol and daily indulgence. This study also compares U.S. and Spanish cultural values, including individualism, indulgence, and social rituals, to determine how Swig must adapt its product, branding, and store model for successful expansion into Spain. Findings reveal that while dirty soda thrives …

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 …

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 …

Killing Bali (Part I) A Journey From God’S Paradise To Human Inferno, Pierre Fournié, Dr Pierre Fournié

International Journal of Religious Tourism and Pilgrimage

Tourism is growing and growing fast. Before the pandemic, in 2018, the number of arrivals worldwide reached 1.4 billion arrivals from less than 600 million, twenty years earlier. In many countries, especially in developing ones, tourism is perceived as a unique opportunity, a model of territorial development, possibly a national strategy. In Indonesia, after being elected in 2014, former President Joko Widodo (Jokowi) emphasised the importance of tourism, considered as a strategic sector. It had to become the largest exchange currency contributor to Indonesia’s revenue thus bypassing rubber, coal, oil and gas (Fournié & Dou, 2018).

In the collective awareness …

Cultural Perspectives On Work-Life Balance: A Literature Review Of Cultural Differences Relating To Work-Family Conflict And Occupational Well-Being, Emma Rosengartner

Honors Theses

The focus of this review is to explore four different cultural views on work-life balance (WLB) and work-family conflict (WFC). The terms WLB and WFC have become increasingly popular in the business world as people struggle to separate their home life and work life due to technology blurring the lines and women becoming an equal force in the workplace. When individuals experience high levels of WFC or do not have stable WLB, well-being is often negatively affected and work performance declines. This review explores literature on WLB and WFC in Japan, Mexico, Sweden, and the United States to make connections …

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 …

Hidden Barriers: Enforcement Asymmetry And The Political Economy Of U.S.–Mexico Food Trade And The Cattle Industry, Sabina Prieto, Chris Jackson

Honors Thesis

This project examines how enforcement irregularities in Mexican food safety regulation affect small exporters’ ability to access U.S. markets. On paper, agricultural trade is regulated by laws on food quality, certification, and logistics. In practice, it is how those rules are enforced. In Mexico, big firms and producer associations tend to gain steady support and easier certification, while smaller producers face delays, rejections, or inconsistent oversight that make it much harder to compete. This study uses a comparative case study approach to analyze how similar industries produce different outcomes in market access. By tracing key events such as disease outbreaks, …

China-Canada Resource Diplomacy: New Era Of Land Grabbing, Valdrin Dragusha

Bridges: An Undergraduate Journal of Contemporary Connections

This paper examines the evolving economic relationship between China and Canada, particularly in the context of China's transition from a strictly social economy to an authoritarian socialist market economy. It highlights the implications of China's Going Out Policy initiated in 2000, aimed at securing vital natural resources amidst growing domestic demands driven by rapid economic expansion. The paper analyzes China's significant demand for resources, its sustainable development policies, and the changing dynamics of land acquisitions, particularly in relation to Canada, which is perceived as a strategic investment destination due to its abundant natural resources and technological advancements in clean energy. …

Customer Lifetime Value (Clv): A Qualitative Study From India On How Satisfaction, Relationships, Loyalty And Wom (Word-Of-Mouth) Shape Clv, Sharmistha Bhattacharyya, Mrinmoy Kumar Sarma

Markets, Globalization & Development Review

The study aims to assess the impact of non-financial measures like satisfaction, relationship-related driver, loyalty and word-of-mouth on the lifetime value of customers of small retail businesses. This work is targeted to develop a conceptual phenomenon on the impact of these drivers on customer lifetime value from the viewpoint of owners of the entities. 30 in-depth interviews are conducted. The interviews are analysed following the six-step thematic analysis method. The analysis reveals significant influence of all the four factors. It is found that the participants have their own ways of maintaining these drivers for an enhanced lifetime value. The study …

Tax Avoidance And Esg Disclosure Mandates: International Evidence, Sadok El Ghoul, Omrane Guedhami, Yongtae Kim, Hyo Jin Yoon

Faculty Publications

This paper examines how regulations mandating environmental, social, and governance (ESG) disclosure affect corporate tax behavior. Using a difference-in-differences analysis on a sample of firms from 48 countries, we find that ESG disclosure mandates lead to significant reductions in tax avoidance, with stronger effects for mandates that include tax-relevant provisions. We identify increases in ESG information transparency and improvements in firms’ ESG performance as channels through which ESG disclosure mandates reduce tax avoidance. We further find that the decrease in tax avoidance following ESG disclosure mandates is more pronounced in countries with weaker financial disclosure requirements, legal and tax enforcement, …

China Samr’S Review Process In Cross-Border Technology M&A, Gabriel A. Paknia

Honors Scholar Theses

China's State Administration for Market Regulation (SAMR) holds discretionary authority over the merger review process. This paper examines whether SAMR's review of technology and semiconductor transactions since the governing body's inception in 2018 reflects political-economic incentives beyond what competitive harm analysis alone would explain. The paper is broken into three core pillars: accessing SAMR's regulatory code to identify how flexibility to exercise discretion is codified, scrutinizing SAMR's full adverse outcome record for overrepresentation of technology and semiconductor deals, and deconstructing a semiconductor megamerger to illustrate those mechanisms with the backdrop of real time geopolitical events. I find that technology and …

The Conundrum Of Industrial Policy: Incompatibility With The Rules Of International Trade Law, Yong-Shik Lee

Northwestern Journal of International Law & Business

Since the end of World War II, successful developing countries such as South Korea, Taiwan, Singapore, and, more recently China, have leveraged industrial policies—notably trade measures and subsidies—to achieve economic development. However, these industrial policy tools often conflict with the rules of international trade established under the World Trade Organization (WTO law), which aims to minimize government interference and reduce trade distortions. Paradoxically, such regulatory constraints hinder the development aspirations of many countries. Meanwhile, major global economies, including the United States, China, and the European Union, have revived industrial policies to support their key industries, such as semiconductors and electric …

Healthcare Facility Distribution And Utilization Of Tertiary Services: The Case Of Korea, Thomas L. Powers, Seongwon Choi

Atlantic Marketing Association Proceedings

No abstract provided.