Management Information Systems Commons^™

People Orientation And Thing Orientation In Business Majors: Implications For Assessing The Impacts Of Cross-Functional Business Program Curricula, Todd J. Hostager, David A. Christopher, Kristy J. Lauver, Christopher Knowles

International Journal for Business Education

Background/Introduction/Purpose:  Prior research documented significant differences in people orientation and thing orientation (PTO) based on type of major and sex.  This study examines a set of measures for helping business programs to assess whether they are producing graduates equipped to consider both people and things when making decisions, regardless of their major or sex.

Methods/Design:  Students in a strategic management capstone course spent a single 75-minute session responding to a brief new venture pitch by identifying what types of additional information they would need to decide whether to invest in the business.  Three Likert-scaled options gauged the extent to participant …

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 …

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 …

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 …

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 …

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 …

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, …

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 …

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 …

Entrepreneurial Orientation And Performance Of Microfinance Cooperatives: Evidence From Tanzania, Grace Thomas Mori, Omari Khalifa Mbura

Business Management Review

Microfinance cooperatives (MFCs) play a key role in socio-economic development, predominantly in developing countries. However, studies focusing on the relationship between entrepreneurial orientation (EO) and the performance of MFCs are limited, particularly in Tanzania. This study was informed by the resource-based view to examine the influence of EO dimensions on the performance of MFCs in Tanzania. Specifically, the study focused on four dimensions of EO namely; innovativeness, proactiveness, risk taking, and competitive aggressiveness behaviours. Data were obtained from 299 stratified sampled managers of MFCs through the administration of a structured questionnaire. In testing this relationship, Partial Least Squares Structural Equation …

The Future Of Human Resources: Opportunities And Challenges Of Ai Integration, Julianna Cutcher

The Downtown Review: An Interdisciplinary Journal Written and Peer-Reviewed by Mandel Honors College Students at Cleveland State University

Artificial intelligence (AI) has rapidly evolved, revolutionizing technological operations and reshaping business processes for greater speed and efficiency. In human resources (HR), AI offers transformative potential across key functions such as recruitment, compensation, employee management, and decision-making. It can enhance employee experience, engagement, and satisfaction while improving accuracy, saving time, and reducing costs. Despite these benefits, integrating AI into HR presents challenges, including privacy concerns, algorithmic bias, ethical dilemmas, limited technical capabilities, and resistance to change. Addressing these barriers requires a human-centric approach that thoughtfully incorporates AI into HR practices, ensuring ethical use and fostering trust among stakeholders.

Does Employees’ Meaningfulness Of Work Mediate The Link Between Their Cognitive Diversity And Creative Process Engagement?, Mohammad Tamzid Hossain, Sabrin Sultana, Salma Begum, Md. Sahidur Rahman, Md. Aftab Uddin

Management Dynamics

This study aims to investigate how employees' cognitive diversity affects their creative process engagement, with a focus on the role of their meaningfulness of work as a mediator in this connection. A survey was used with a quantitative method to collect responses from 207 employees of small, medium, and large service and manufacturing businesses in Bangladesh that were registered with the Chittagong Chamber of Commerce and Industry. The collected data were then analyzed using Smart PLS 4 to evaluate the hypotheses and examine the mediating effect of the study. The findings reveal that employees’ cognitive diversity has a significant impact …

Social Media Marketing And Business Performance Of Small And Medium Fashion Enterprises In Tanzania: The Moderating Role Of Social Media Strategic Capabilities, Pamela Kishimbo, Juma James Masele, Dev Jani

Business Management Review

This study examines the influence of social media marketing (SMM) on the business performance of small and medium fashion enterprises (SMFEs) in Tanzania, with social media strategic capabilities (SMSCs) as a moderating variable in this relationship. The study is grounded in the Uses and Gratification Theory (UGT) and Resource-Based View (RBV). The study used a cross-sectional survey design, collecting data from 397 SMFEs through structured questionnaires. Data were analysed using descriptive statistics and structural equation modelling (SEM). The findings revealed a significant positive relationship between SMM and the business performance of SMFEs in Tanzania. Furthermore, the findings show that SMSCs …

Investigating The Relationship Between Noun Classes And Plant Folk Taxonomy In Chasu Language Of Kilimanjaro Region In Tanzania, Peter Rabson Mziray

Journal of Humanities and Social Sciences

The current study investigates the relationship between noun classes and plant folk taxonomy in Chasu (G 22). The study focuses on two objectives: the first objective is to describe the plant folk taxonomy in Chasu and the second objective is to determine the relationship between noun classes and plant folk taxonomy in Chasu. Data were collected from rural villages in Same and Mwanga districts by using free listing, field interviews (jungle-walk-and-identify), and written texts containing Chasu plant names. The findings reveal that Chasu folk taxonomy reflects different ethnobotanical categories; including a unique beginner which is mmea/mimea ‘plant(s)’, and three life …

Investigating The Use And Acceptance Of Information And Communication Technologies By University Faculty In Liberia And Its Implications To Sub-Saharan Africa, Michael K. Gray

Dissertations

This descriptive, non-experimental, correlational quantitative study examines the relationship between components of the Technology Acceptance Model (TAM), the Unified Theory of Acceptance and Use of Technology (UTAUT), and Human Capital Development (HCD) in determining the use of Information and Communication Technology (ICT) among university faculty in sub-Saharan Africa (SSA). With the increasing importance of ICT in educational transformation across developing regions like SSA, understanding the underlying factors that influence ICT acceptance is essential for effective policy and implementation strategies. The researcher surveyed 336 university faculty in Liberia using a questionnaire designed to capture perceptions related to TAM constructs (perceived usefulness …

Acceptance Analysis Of The Employee Management Information System (Simpeg) At The Ministry Of Tourism Using Utaut, Muhammad Alfa Tanzil, Istiadi Soenarto

Jurnal Administrasi Bisnis Terapan

The Employee Management Information System (SIMPEG) is utilized by the Ministry of Tourism to support digital personnel administration management. Although SIMPEG has been implemented, its success largely depends on employees’ acceptance of the system. This indicates that system availability alone does not ensure successful implementation without an understanding of the factors influencing its use. This study aims to analyze the factors affecting the acceptance of SIMPEG by applying the Unified Theory of Acceptance and Use of Technology (UTAUT) model. A quantitative approach was used, with data analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM). Data were collected from 67 …

Book Review: Building A God, Carl Lee Tolbert

The Journal of Values-Based Leadership

No abstract provided.

Unleashing Excellence: Strengthening It Leaders Through Executive Coaching, Tonya S. Rivers

Dissertations

This paper explores the impact of executive coaching on Information Technology (IT) leaders. Many organizations across different industries lack strong leadership, as exposed by COVID-19. Companies aim to keep exceptional leaders and establish upbeat workplaces to achieve success. Although previous research has examined leadership effectiveness, it is still unclear how best to manage employees' perceptions of effective leadership. The goal of this research is to provide new insights into what can improve perceptions of leadership effectiveness. I explored the role executive leadership coaching has on managers working in the Information Technology (IT) field. Current literature often mentions the need for …

Evaluating The Perceived Benefits Of Education In Revenue Cycle Management And The Impact On Medical Claims Reimbursement, Jessica L. Miller

Student Dissertations

Efficient Revenue Cycle Management (RCM) is essential for healthcare organizations to ensure timely and accurate reimbursement for medical claims. The research problem was the significant inadequacies in RCM process in medical billing that has resulted in financial burdens imposed on providers, patients, and the organizations that provide medical services. There are clearly identified educational gaps in RCM that contribute to claim denials, delays, and revenue loss, underscoring the need for robust training programs. The purpose of this study was to explore the perceived impact of education in RCM on medical claim reimbursement outcomes within the U.S. healthcare system. The study …

Navigating The Landscape: Perceptions, Motivations, And The Journey Of Data Professionals In Implementing Data Processes And Procedures, Willie Rivers

Dissertations

This explanatory study investigates the motivations behind data professionals' willingness or resistance to implementing data policies and procedures, utilizing the Theory of Planned Behavior and Psychological Ownership as frameworks. Through interviews with 21 data professionals, the research explains how factors such as perceived control, ownership, and attitudes towards data processes influence their motivation. The study tests key propositions, including the impact of perceived time burdens, bureaucratic procedures, and organizational expectations on data governance engagement. The findings underscore the critical role of control and access to information in motivating the adoption of data policies, providing insights for organizations aiming to enhance …

The Evolving Landscape Of It Security Training In The Workforce, Robert Houghton, Chris Healy

Mountain Plains Business Conference

This research paper will investigate the current state of IT security training within organizations, exploring the challenges and opportunities associated with ensuring effective training programs. By examining existing practices, identifying emerging trends, and analyzing the factors influencing training effectiveness, this study aims to provide valuable insights for organizations, educators, and policymakers.

This paper will help identify the critical need for ongoing training to address the evolving threat landscape, the importance of tailoring training programs to meet the specific needs of different employee groups, and the challenges associated with resource allocation and employee engagement. The paper will also highlight the potential …

Central Tracking And Billing System For Insurance Bills, Kehinde Alabi

Harrisburg University Dissertations and Theses

In this article, we introduce a new centralized billing platform designed for insurance bills including auto insurance, health insurance, home insurance, life insurance, etc. This system consolidates all bills for individual users eliminating the need for them to manage and pay bills separately. Users stand to benefit from significant time and effort savings each month, reducing the likelihood of missed payments and associated late fees. Insurance billing organizations and banks can also capitalize on timely payments and reduced physical mailings, leading to cost savings and environmental benefits. The proposed system offers users the ability to track and review their historical …

Analyzing Employee Perceptions On Monitoring In The Workplace, Jacob W. Holden

Williams Honors College, Honors Research Projects

This literature review will focus on companies' and employees' views on electronic workplace monitoring, surveillance, and tracking, the ethicality of such activity, and the benefits and drawbacks of such activity. I conducted a literature review with the specific research question "How does a company's policy on workplace monitoring, surveillance, and tracking affect employees' or potential candidates' view on working for the company?". I discuss four scholarly articles and the implications they have on how electronic performance monitoring (EPM) systems are perceived in the workplace.

The Evaluation Of Successful Implementation Of Human Resource Information In Private Organization, Sancoko Sancoko, Armeyta Widya Oryza, Niko Grataridarga

Jurnal Administrasi Bisnis Terapan

This study intend to evaluate the use of the Human Resources Information System (HRIS) in private organization. User satisfaction is one of the conditions for the successful implementation of information systems. To evaluate this system information, the author uses the conceptual Delone and Mclean information system success model(ISSM). This study employs a quantitative methodology and a survey method. The research sample consists of employees in private organizations engaged in software engineering. To analyze, SPSS is employed by the author in two stages: first validity-reliability examination, second multiple regression tests. The result demonstrated that quality system has a significant affect on …

Management Of Operations In Projects Including Planning, Organization And Control From The Beginning To The End Of Implementation, Burim Isa Berisha Dr.Sc

International Journal of Business and Technology

The project usually arises as soon as the client’s need is identified, and goes through all the extensive phases and sub-phases to take its true form and put into operation. The project is divided into two main parts that include Planning and Implementation that are separate in these stages: definition, planning, organization, control, completion. Planning involves a detailed calculation of the project. This includes known facts, admissible facts and risk calculation. Activity model used by IKOMs Planning as a process involves the cost that accompanies it. The manager must strike the balance between cost and benefit. Project control uses data …