Management Information Systems Commons^™

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 …

Application Identification With Pfsense, Snort, And Openappid In Academic Lab Networks, Minh-Khanh Vu

Journal of Cybersecurity Education, Research and Practice

This paper evaluates the practical capabilities and limitations of a widely used open-source network security stack—pfSense firewall, Snort Intrusion Detection System (IDS), and OpenAppID detectors—in academic cy- bersecurity laboratories and small-to-medium enterprise (SME)-like environments. In a controlled virtual testbed, we measure application-level and feature-level identifi- cation performance for major applications (Facebook, YouTube, Zoom) using the pfSense/Snort/OpenAppID configuration. The stack achieves 97% application-level identification accuracy for these applications in our lab dataset, drawing on a library of 3,374 OpenAppID detectors. However, our experiments reveal a substan- tial feature-level detection gap: specific functions such as Zoom file transfers and Facebook messaging can- …

Adopting Artificial Intelligence: Cross-Sector Analysis Of Ai Adoption Risks, Brandon Saari, Yona Berger, Yanett Munoz, Alex Agnick, Paul Wagner, Robert J. Honomichl

Journal of Cybersecurity Education, Research and Practice

Artificial intelligence (AI) is rapidly being adopted across public and private sectors. This offers significant gains in efficiency, decision making, and access to information. At the same time, AI introduces complex risks related to cybersecurity, privacy, bias, transparency, accountability, and equity that existing governance and security frameworks do not fully address. This paper presents a cross-sector literature review and comparative analysis of AI adoption risks and mitigation strategies across four critical domains: the federal government, libraries, K–12 education, and healthcare. Drawing on peer-reviewed research, institutional frameworks, and policy guidance, the study identifies sector-specific challenges alongside shared systemic gaps, including insufficient …

Innovations And Applications Of Virtual Private Networks And Sustainable Security In Society 5.0 Libraries, Stella Chinnaya Nduka Dr., Adeyinka Tella Prof, Petros Dlamini Dr

Journal of Cybersecurity Education, Research and Practice

In order to improve digital resilience, privacy, and access equity in contemporary library environments, this study investigates the role of Virtual Private Networks (VPNs) in fostering sustainable cybersecurity within the framework of Society 5.0 libraries. It does this by looking at the latest developments, applications, difficulties, moral dilemmas, and tactical methods associated with VPN deployment. Using peer-reviewed journal articles, conference proceedings, white papers, and policy documents published between 2010 and 2024, a methodical approach to literature review was used. The literature that bridges the fields of cybersecurity, library science, and Society 5.0 concepts was the main focus of the review. …

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 …

Strategic Economic Evaluation Of Microsoft's Post-Acquisition Gaming Portfolio, Brett Hancock, Daniela Orta Castaneda, Travis Stevens, M. Affan Badar

Symposium Projects

Microsoft Gaming is a gaming and entertainment division of Microsoft. In 2023 Microsoft bought Activision Blizzard, another industry leader. Rapidly changing industry and increased operation costs have created challenges. Sound financial analysis required to maintain company profitability and health. The purpose of this study is to analyze the economic data to recommend potential areas of investment and consolidation.

Enhancing Introductory Cybersecurity Learning: A Design-Based Research Case Study, Manny Niri Dr.

Journal of Cybersecurity Education, Research and Practice

This study employs a design-based research (DBR) framework to examine the impact of a comprehensive curriculum redesign in an introductory Foundations of Security module for undergraduate students in computing and cybersecurity at a UK public university between 2019 and 2025. The redesign aimed to enhance student learning, engagement, and critical thinking through the embodiment of evidence-based pedagogical strategies, including flipped classroom delivery, blended learning, gamified practical exercises, repeated low-stakes mock assessments, and structured problem-solving activities. Student feedback, assessment outcomes, attendance records, and faculty reflections were analysed to evaluate the effectiveness of the redesign. The results indicate substantial improvements in student …

Reconstruction Of Information System Acceptance Model In The Era Of Integrated Artificial Intelligence: A Systematic Literature Review, Ilham, Merlin Apriliyanti

Library Philosophy and Practice (e-journal)

This study aims to explain the rapid development of Artificial Intelligence (AI) which has driven significant transformations in the development and use of information systems. However, most classical information system acceptance models, such as the Technology Acceptance Model (TAM) and  (UTAUT), have not been able to fully explain the unique characteristics of AI-based systems that are autonomous, adaptive, and complex. This study aims to reconstruct the information system acceptance model in the era of integrated AI through a Systematic Literature Review (SLR) approach. This study was conducted using the PRISMA protocol on 130 leading scientific articles indexed by Scopus and …

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 …

Enhancing Cyber Hygiene Among Communities Through Experiential Cyber-Security Awareness Programs, Dr Atul Bamrara, Partha Roy, Vishwanath Gargote, Khandu Thungon

Journal of Cybersecurity Education, Research and Practice

Human error remains the most frequently exploited vulnerability in the cyber-security ecosystem. Despite substantial investments in technical safeguards, cybercriminals increasingly rely on social engineering, misinformation, and emotionally manipulative tactics to compromise users. This study examines behavioral changes among participants who underwent structured cyber-security workshops addressing both conventional cyber hygiene practices and emerging digital threats. The training modules covered digital arrest scams, identity theft, sextortion, fake technical support fraud, fake social media profiles, online gaming related risks, and deep fake manipulation. The workshops were designed using interactive simulations, real world case studies, and hands on problem based exercises, with the explicit …

Educating For Responsible Ai Governance - Building Interdisciplinary Frameworks For The Management Of Artificial Intelligence, Grace Eboh

Southwestern Business Administration Journal

As Artificial Intelligence (AI) becomes increasingly prevalent across industries, there is a critical need for educational programs that teach effective AI governance and management. This article examines how educational institutions can develop comprehensive curricula to prepare professionals for the complex challenges of overseeing AI systems responsibly. It analyzes current gaps in AI governance education, proposes frameworks for curriculum design, and identifies key competencies required for effective AI stewardship. The findings suggest that successful AI governance education must adopt an interdisciplinary approach that integrates technical literacy, policy understanding, ethical reasoning, and organizational management.

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.

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 …

Assessing Public-Sector Readiness For Artificial Intelligence In Egypt, Renad Ahmed Anwar

Theses and Dissertations

Artificial intelligence (AI) is increasingly adopted in public-sector contexts, yet successful implementation depends on organizational readiness, particularly in developing countries. This study assesses the readiness of Egypt’s public sector for AI adoption using a qualitative expert opinion methodology. Semi-structured interviews were conducted with senior professionals from global technology firms with extensive experience working with public-sector entities in Egypt.

Guided by by an integrated framework combining organizational readiness theory, the Technology–Organization–Environment (TOE) framework, and public value and governance perspectives, the study examines strategic, organizational, human, technological, societal, and governance dimensions of AI readiness. The findings indicate that while Egypt demonstrates strong …

Cybersecurity In Higher Education Institutions: Awareness, Policy, And Experience On Employee Behaviour, Abdullahi Abiodun Yusuf, Adriana A. Steyn

Journal of Cybersecurity Education, Research and Practice

The digital transformation of higher education institutions (HEIs) has introduced unprecedented connectivity and operational efficiency, but it has also heightened their exposure to cyber threats. South African HEIs, in particular, face increasing vulnerability due to their reliance on technology, openness, and diverse user communities. This study examines the influence of the institutional cybersecurity environment on employee cybersecurity-compliant behaviour (CCB), emphasising the critical roles of awareness, policy engagement, and experience. Drawing on Protection Motivation Theory and the Theory of Planned Behaviour, a conceptual model was developed to explore how cybersecurity awareness, policy familiarity, and prior experience shape employees’ attitudes, subjective norms, …

Cyber Science Education Meets Healthcare Technology, Angela Spencer

Journal of Cybersecurity Education, Research and Practice

The research investigates how cyber science education combines with healthcare technology during the digital age to resolve a fundamental research gap in these two advancing areas. A combined approach utilizing extensive surveys and detailed interviews evaluates the functionality of learning platforms as well as cybersecurity measures and potential uses of emerging virtual reality (VR) and augmented reality (AR) tools to improve both educational and clinical environments. The research document describes its methodologies thoroughly while. The research documents multiple quantitative and qualitative results before performing its analysis, which leads to strategy development for digit. The researchers worked to find ways that …

E-Payment Systems Use: The Role Of Cybersecurity Risk And The Moderating Effect Of Risk Propensity And Technology Readiness, Abdou Illia, Hyunsun Kim-Hahm, Thomas Ngniatedema, Mahaman Sani Yakoubou

Journal of International Technology and Information Management

Advances in digitalization have accelerated consumer migrations away from traditional cash- and check-based payment systems towards electronic payment systems worldwide. Yet, many people still remain resistant. This study examined the role of motivational and inhibiting factors and their interaction effects on the use of e-payment systems. The findings suggest that perceived cybersecurity risk, risk propensity, trust in the companies offering the e-payment services, and technology readiness have a significant direct impact on the use of e-payment systems. The findings also suggest that risk propensity and technology readiness have a tempering effect on the negative impact of perceived risk. The study …

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 …

The Impact Of Value Homophily, Rational And Emotional Persuasion On Information Passing Of Social Media Advertisements: A Model Comparison Approach, Gloria Hui Wen Liu, Cecil Eng Huang Chua, Neil Chueh An Lee, Jenny Hua Jen Wu

Business and Information Technology Faculty Research & Creative Works

Increasingly, businesses collaborate with influencers and content creators (the source) to advertise on social media, with social media users being exposed to an environment saturated with unsolicited advertisements. With social contacts remaining the most trusted advertisement sources, users' passing of such advertisements helps their dissemination and creates a specific kind of electronic word of mouth called information passing. Information passing involves users forwarding advertisements about products/services to someone else. Prior studies have found at least three factors influence information passing, including value homophily (similarity with the source as perceived by users), rational appeal (information about how a product can meet …