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 …

Green Information Systems Adoption And Business Outcomes In Ugandan Smes: An Extended Theory Of Planned Behaviour Approach, Sonny Juma Nyeko, Samali Mlay, Cosmas Ogenmungu, Abdallah Ibrahim Nyero

Business Management Review

The study assesses the relationship between TPB antecedents and GIS business outcomes in SMEs, using an expanded TPB framework. Researchers gathered data from SMEs via a survey and analysed it using PLS-SEM. The framework used in the study explains 58.5% of the differences in GIS business outcomes. The results reveal that subjective norms, attitude, benefits, and obstacles are significant predictors of GIS business outcomes such as ecological IT practices, although perceived behavioural control displays an insignificant negative relationship. The study extended the TPB model by incorporating GIS benefits and GIS obstacles as additional factors influencing GIS adoption, business outcomes, …

How Does An Advanced Educator Utilize Digital Language Teaching And Learning By Integrating Linguistic, Cultural, And Business Life Perspectives?, Hely Westerholm, Pirjo Takanen-Körperich, Ph.D.

International Journal for Business Education

This paper explores advanced educators’ digital working capabilities in online language teaching, with a particular focus on sharing Finnish language and culture in a foreign context. Cultural and linguistic knowledge play a significant role in enhancing students’ motivation to study foreign languages. In today’s educational environment, digitalisation and globalisation exert an increasing influence on foreign language teaching and learning.

The digital learning environment has brought about a paradigm shift in foreign language didactics. Digital language learning is both challenging and holistic in nature. Continued foreign language learning is simultaneously an individual and a social process, as digital learning cultures impose …

How Grades Changed Before, During And After Covid-19 In A Business College, Douglas R. Moodie, Alison Keefe, Robin Cheramie

International Journal for Business Education

Purpose: This study examines how undergraduate business student grades changed before, during, and after the COVID-19 pandemic using a large institutional dataset from a business college in a US university between 2015 and 2024.

Method: The analysis includes over 390,000 student-course observations and incorporates instructional modality, student demographics, course characteristics, and prior academic performance.

Results: Results show a substantial increase in mean course grades during the COVID-19 period, followed by a partial reversion post-pandemic to levels that remain above pre-pandemic trends. These patterns are consistent across modalities, demographics, and departments.

Implications: The findings raise important questions regarding the interpretation of …

Managerial Mindset And Ai Adoption In Smes. A Systematic Review Of Cognitive, Behavioural, And Institutional Foundations, Shabin Muzibbhai Shaikh, Shivkanya Birla

European Management Studies

Purpose: This study examines how managerial mindset shapes the adoption of artificial intelligence (AI) in small and medium‑sized enterprises (SMEs). While existing research often highlights resource or capability constraints, this review shows that deeper cognitive, behavioral, and institutional foundations strongly influence how managers interpret AI and decide whether to engage with it.

Design, Methodology, and Approach: A systematic literature review (SLR) was conducted using established protocols. Thirty influential studies across managerial cognition, behavioral strategy, institutional theory, and technology adoption were identified, screened, and synthesized. Their insights were integrated into a multilayered conceptual model explaining how mindset shapes AI adoption in …

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 …

Ai-Scm Cmm: A Capability Maturity Model For Artificial Intelligence Integration In Supply Chain Management, Lordt Becklines, Omar F. El-Gayar, Patti Brooks, Insu Park

Annual Research Symposium

Artificial intelligence is increasingly deployed in supply chain management, yet many organizations struggle to align adoption efforts with process readiness, data quality, governance, and workforce capabilities, and they still lack validated supply chain specific roadmap for assessing readiness, sequencing investments, and reducing implementation risk. This study develops and evaluates a Capability Maturity Model for Artificial Intelligence Integration in Supply Chain Management to address that gap. Using a design science research approach, the study synthesizes prior literature and practitioner knowledge to define maturity dimensions, capability indicators, and staged progression levels for AI integration in supply chain contexts. The artifact and assessment …

A Capability Maturity Model For Artificial Intelligence Integration In Supply Chain Management, Lordt Becklines

Dissertations

Artificial Intelligence (AI) is transforming Supply Chain Management (SCM), yet many organizations struggle to assess their readiness for AI adoption and to understand how AI capabilities develop across maturity stages. This dissertation addresses this gap by developing a Capability Maturity Model (CMM) for AI integration in SCM, grounded in Organizational Information Processing Theory (OIPT), the Resource-Based View, and related capability frameworks. The model provides a structured approach for evaluating an organization's information-processing requirements, resource configurations, and alignment needed for effective AI-enabled supply chain operations.

Using a design science research approach, the AI-SCM CMM and its associated assessment instrument were derived …

Forecasting Aviation Carbon Emissions With Tree-Based Machine Learning: A Case Study Of Turkish Airlines Operational Data, Demet Dağlı Phd, Ednan Ayvaz Phd

International Journal of Aviation, Aeronautics, and Aerospace

The global aviation industry plays a critical role in economic development and international connectivity. However, it also contributes significantly to environmental challenges, particularly through fuel consumption and carbon emissions. The aviation sector is responsible for approximately 1–2% of global CO₂ emissions, and its environmental impact is expected to increase substantially by 2050. This study proposes a machine learning (ML)-based decision support framework to forecast carbon emissions in the airline sector. Using Turkish Airlines’ quarterly operational data from 2008 to 2023, Decision Trees, Random Forest, XGBoost, and Extra Trees models were applied to predict carbon emissions. Key variables include revenue passenger …

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 …

Book Review: Building A God, Carl Lee Tolbert

The Journal of Values-Based Leadership

No abstract provided.

From Cypherpunks To Decentralized Finance: How Crypto-Anarchy Is Redefining Legal And Economic Systems, Alesia Zhuk

Markets, Globalization & Development Review

This article explores the evolution of crypto-anarchy, tracing its origins from the cypherpunk movement to the rise of decentralized finance (DeFi) and its transformative effects on legal and economic systems. Central to crypto-anarchy is the belief in individual empowerment through privacy, financial autonomy, and decentralization, which allows users to bypass traditional intermediaries like banks. While these technologies offer increased freedom and financial inclusion, they also introduce significant risks such as money laundering, tax evasion, and the facilitation of illegal activities, posing challenges to current regulatory frameworks. The article examines the socio-economic implications of decentralization, including both the democratization of finance …

Striking A Balance: Market Shock & Responses In Automotive Components Manufacturing, Emma Lane Mcgahey

All Theses

This thesis examines the effects of extreme market shocks on supply chain dynamics within the automotive industry. Through an analysis of demand data from an automotive manufacturer to its component suppliers (January 2018 to May 2024), the study investigates the relationship between market shocks and supply chain responses, providing insights into how auto components inventory management handles downstream responses to market shocks. With supporting public data—from FRED, BLS, and the U.S. Census Bureau resources—we explore two primary relationships: the impact of market shocks on the Average Standard Deviation of Demand (SDO) and the effect of demand variability on expedited pricing …

Exploring Entrepreneurial Intention And Subjective Beliefs: A Comparative Analysis Of General Education Schools And Commercial Schools, Julia Riess, Bettina Fuhrmann, Gerhard Geissler

International Journal for Business Education

This study examines the entrepreneurial intentions of Austrian secondary school students, specifically comparing students from commercial schools with those from general education schools. We analyzed 2,329 data sets and found that subjective beliefs, primarily behavioral and control beliefs, significantly influence entrepreneurial intentions. In addition, demographic factors such as gender, language, acquaintance with entrepreneurs, and school type play a significant role in explaining the variance in entrepreneurial intentions.

Our detailed analysis shows that students from commercial schools have stronger entrepreneurial intentions and subjective beliefs. Particularly notable are the differences in behavioral beliefs, where students from commercial schools find all aspects of …

Leading Horses To Water During A Pandemic: Assuring Communication Learning For "Quants", Thomas Hall

International Journal for Business Education

Students who are attracted to quantitative disciplines of study can be reluctant to devote much attention to the important task of communicating, and previous research (Hostager, 2018) has identified statistically significant differences in learning approaches by major among undergraduate business students. This paper presents results of learning assurance for writing skills (direct measures) even when the content of the course relates to the highly quantitative topics of data analytics and finance. The approach combines various pedagogical methods in an undergraduate, writing-intensive setting: traditional testing but in an iterative framework, “flipped classroom” intensive work using spreadsheet software, repeated submission of brief …

An Examination Of The Relationship Between Cheating In Online Classes And Technostress: Perceptions Of Business Faculty, Stacy Boyer-Davis, Kevin Berry, Amy Cooper

International Journal for Business Education

This research study investigated the relationship between technostress creators (techno-complexity, techno-insecurity, techno-invasion, techno-overload, and techno-uncertainty) and faculty perceptions of student cheating in online classes. Data were collected from faculty members of the Management and Organizational Behavior Teaching Society (MOBTS), a member of the AACSB Business Education Alliance, the American Society of Business and Behavioral Sciences (ASBBS), an interdisciplinary professional organization comprised of faculty teaching in accounting, finance, management, marketing, organizational behavior, and computer information systems, and other research panels during 2021 (N = 94). Findings from regression analysis indicated that the techno-complexity subconstruct is positively related to a faculty’s perception …