Management Information Systems 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 …

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 …

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

Honors College Theses

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

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

Atlantic Marketing Association Proceedings

No abstract provided.

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 …

Information Sharing, Quality Management, And Firm Performance: The Mediating Role Of Supply Chain Agility, Aamir Rashid, Rizwana Rasheed, Syed Babar Ali

Publications and Research

The fashion industry’s business is becoming increasingly complicated and active. This industry is expected to be highly competitive, particularly in the retail sector. Therefore, this research aims to examine the impact of supply chain information sharing and quality management on firm performance, with supply chain agility as a mediating variable, in the Asian fashion industry. A total of 169 participants from the fashion sector in a developing country were surveyed. The proposed hypotheses were examined using a quantitative approach, employing Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS to assess and validate the measurement model. The results indicate that …

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 …

Business Process Redesign For Reducing Undelivered Product Return Losses In E-Commerce – An Explainable Ai Approach, Venkataraghavan Krishnaswamy, Deepa R, Himanshu Sharma

Journal of International Technology and Information Management

Product returns in e-commerce affect the profitability of the e-tailer. We adopt a two-stage approach to reduce undelivered product returns in an e-commerce firm. First, we develop and compare machine learning techniques—logistic regression, decision trees, Naïve Bayes, random forest, adaptive boosting, gradient boosting, stochastic gradient boosting, and deep neural networks—on their ability to predict undelivered returns. Next, we use explainable methods, such as relative importance and Shapley values, to develop insights from the best-performing machine learning model. Finally, we use these insights and the predictive model to redesign the firm’s order fulfillment and return processes. A Post-implementation evaluation of the …

Early Stem Impressions, Student Engagement, And Readiness For Digitalization, Myron Sheu

Journal of International Technology and Information Management

This study examines how early impressions of science, technology, engineering, and mathematics (STEM) shape business students’ learning behaviors and, ultimately, their readiness for organizational digitalization. Focusing on gender differences, subgroup identities, and perceived obstacles, the analysis uses survey data processed through correlation matrices, regression models, and subgroup heatmaps to trace the relationship between initial attitudes toward STEM and subsequent engagement patterns. The findings reveal consistent links between positive early impressions and active participation in structured STEM activities, along with gender-based distinctions in action preferences. Subgroup analyses further uncover nuanced patterns where stereotypes or perceived barriers correspond with reduced engagement. Collectively, …

The Crowdfunding Paradox In Crisis: Rising Funder Demand Vs. Declining Entrepreneur Supply, Dan Liu, Guangzhi Shang, Cynthia Fan Yang

Journal of International Technology and Information Management

This study investigates how the crowdfunding marketplace responds to major crises, focusing on behavioral shifts among funders and entrepreneurs. Results show a dual impact on platform dynamics. On the demand side, funders become more engaged, with notable increases in the number of backers, average contributions, and total pledge amounts. This heightened activity suggests stronger altruistic motivations, as individuals view crowdfunding as a way to support others during difficult times. On the supply side, however, entrepreneurs act more cautiously, leading to a decline in new project launches. This drop likely reflects increased risk aversion and uncertainty as creators navigate volatile conditions. …

Too Warm To Win Big? Unpacking The Backer Dynamics Behind Female Crowdfunding Success Using A Warmth And Competence Perspective, Dan Liu

Journal of International Technology and Information Management

While crowdfunding is often heralded as a democratized funding avenue that empowers women with higher success rates, this study reveals a more nuanced picture of gender dynamics. The Stereotype Content Model suggests that women are often perceived as warmer but less competent. Using a large dataset from Kickstarter, we find that female-led projects can attract more backers, likely due to warmth-driven appeal, but receive smaller average contributions, potentially due to concerns about risk linked to lower perceived competence. However, the total funding raised by female-led campaigns is comparable to that of male-led ones, showing no clear advantage or disadvantage. This …

Online Community Dynamics: An Analysis Using Louvain During Major Sporting Events, Anushka Jaint, Yashodhan Karulkar, Kashish Jindal, Sri Sai Harshita Gadavarthi, Sanya Gulati

Journal of International Technology and Information Management

With the power of social media transforming the way people connect and interact with each other, the dynamics of community formation on platforms such as X during major events are of crucial importance. While social media is an increasingly key driver in determining interactions, little is known about the online influence forming and developing fan communities in high-stakes events. This study looks into the development of user communities for datasets drawn from Kaggle on two of the world’s largest sporting events: the FIFA World Cup 2022, or football, and the T20 World Cup 2022, or cricket, with the aim of …

Blockchain As A Digital Coordination Infrastructure For Project Management: A Systematic Review And Integrative Framework, Cherie Bakker Noteboom, Sai Neelima Seru, Aravindh Sekar

Journal of International Technology and Information Management

Blockchain technology has gained increasing attention as a digital infrastructure capable of improving transparency, trust, and coordination in complex, multi-organizational project environments. However, existing research on blockchain-enabled project management remains fragmented and industry-focused, providing limited guidance for organizational adoption and integration. This study addresses this gap through a systematic literature review of 29 peer-reviewed studies, following PRISMA guidelines, to examine how blockchain capabilities are incorporated into project management practices across industries and maturity stages.

Grounded in Resource-Based View and Coordination Theory, the analysis employs a feature-to-process mapping approach to link six core blockchain capabilities—decentralization, transparency, immutability, smart contracts, traceability, and …

The Value Of Personal Data Ecosystems: A Flemish Media Sector Case Study, Maarten De Mildt, Melanie Verstraete, Sofie Verbrugge, Didier Colle

Journal of International Technology and Information Management

Personal Data Stores (PDSs) have been proposed as a privacy-preserving approach to data sharing that increases individual control over personal data while enabling new forms of cross-organizational collaboration. This collaboration leads to the emergence of Personal Data Ecosystems (PDEs). Despite growing interest in PDEs, limited research has examined how the organizational and economic barriers identified in prior studies manifest in practice. This paper investigates these challenges through a case study of the Flemish media sector within the Solid4Media project, which explores the use of PDSs to support data sharing and personalization across media organizations. Using a qualitative research design, data …

Responsible People Analytics For Remote-Work Decisions: A Machine-Learning Benchmark For Classifying Perceived Productivity, Ruth Menjivar, Nima Molavi, Narges Mashhadi Nejad

Journal of International Technology and Information Management

This study examines whether employee-perception survey data can support responsible people-analytics decisions about remote-work productivity. Using the public New South Wales (NSW) Remote Working Survey 2021 (N=1,512), the study benchmarks statistical and machine-learning classifiers for self-reported perceived productivity classes (same, less, or more productive when working remotely relative to onsite work), not objective output, under default, class-weighted, and resampling protocols. Main evidence comes from 5×5 repeated stratified cross-validation using macro F1 and balanced accuracy with fixed model specifications. Class-balanced separability is modest. Random Forest, CatBoost, and LightGBM form a leading cluster with overlapping confidence intervals (macro F1 ≈0.51–0.52). Affective/well-being items, …

Towards Developing A Career Technology Fit Framework And Analyzing Its Influence On Work-Related Outcomes Among It Professionals, Gunjan Tomer

Journal of International Technology and Information Management

With growing attrition rate and significant demand for skilled IT professionals, the importance of studying their behaviour has become important for both academia and industry. Despite ample amount of research, there is still a gap between theory and practice. Based on our qualitative study conducted on Indian IT professionals we propose that technology allocation might contribute in understanding the behaviour of IT professionals. We found that IT professionals evaluate the technology allocated to them based on their individual career motives. This evaluation, either positive or negative, influences their job outcomes. Further, we explored the factors that make a technology preferable …

High Technology And The Developing State: The Arrival Of Supercomputers In India, Ramesh Subramanian

Journal of International Technology and Information Management

While India has made vast strides in information technology in the last few decades, its success is mainly attributed to its software, rather than its hardware sector. In fact, India’s attempts at developing computer hardware that can match international standards have largely been unsuccessful. A notable exception is its development of a series of supercomputers that match and exceed many international standards. This paper looks at an interesting period in India’s computing history – namely the 1980s and 1990s – focusing on its development of an indigenous supercomputer. During that period, supercomputers were thought to be the sole privy of …

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 …