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Full-Text Articles in Management Information Systems

Cybersecurity Governance Of Industrial Iot In Sub-Saharan Africa: Policy Gaps, Threat Landscape, And Lessons From Comparative African Contexts, Faztudo Languisse Eng. Jul 2026

Cybersecurity Governance Of Industrial Iot In Sub-Saharan Africa: Policy Gaps, Threat Landscape, And Lessons From Comparative African Contexts, Faztudo Languisse Eng.

Journal of Cybersecurity Education, Research and Practice

The rapid deployment of Industrial Internet of Things (IIoT) systems across Sub-Saharan Africa's extractive, energy, logistics, and agro-industrial sectors has introduced a cybersecurity challenge of growing urgency: industrial networks that were designed for operational efficiency are increasingly exposed to cyber threats for which neither the organizations nor the regulatory frameworks are adequately prepared. This article examines the cybersecurity governance of IIoT systems in a developing African economy, using Mozambique as a primary case study and drawing comparative lessons from South Africa, Rwanda, and Kenya. Through an integrative literature review and documentary analysis of national digital, cybersecurity, and industrial policies, the …


Contemporary Cybersecurity Challenges In Emerging Technologies: A Systematic Literature Analysis, Faztudo Languisse Prof Jul 2026

Contemporary Cybersecurity Challenges In Emerging Technologies: A Systematic Literature Analysis, Faztudo Languisse Prof

Journal of Cybersecurity Education, Research and Practice

The accelerating convergence of artificial intelligence (AI), the Internet of Things (IoT), cloud computing, blockchain, and quantum computing has fundamentally transformed the global threat landscape, introducing cybersecurity challenges of unprecedented complexity and scale. This systematic literature review synthesizes findings from peer-reviewed publications, institutional reports, and regulatory documents published primarily between 2020 and 2025 to provide an integrated analysis of contemporary cybersecurity challenges across five key emerging technology domains. The review identifies critical vulnerabilities inherent to each domain, documents the evolution of threat actors and attack methodologies — including AI-powered ransomware, adversarial machine learning, and harvest-now-decrypt-later quantum attacks — and evaluates …


A Study On Adaptive Governance Of "Open Competition Mechanism For Selecting Best Candidates" Projects From An Information Asymmetry Perspective, Xi Wu, Wei Zhang, Lei Li, Jie Chen, Xiuni Zhang Jul 2026

A Study On Adaptive Governance Of "Open Competition Mechanism For Selecting Best Candidates" Projects From An Information Asymmetry Perspective, Xi Wu, Wei Zhang, Lei Li, Jie Chen, Xiuni Zhang

Journal of Scientific Information Research

[Purpose/significance] "Open Competition Mechanism for Selecting Best Candidates" is a new research management model proposed by China to break through key core technologies, which is of great significance for addressing "bottleneck" technical problems.[Methods/process] Based on information asymmetry theory, complexity science theory, and adaptive governance theory, this paper adopts theoretical interpretation, case study, and comparative analysis. It systematically diagnoses information asymmetry issues in the project management of this mechanism; constructs a three-dimensional adaptive governance framework of" Perception—Diagnosis, Response—Design, Accumulation—Learning"; designs adaptive governance tools by drawing on the experience of the U.S. Defense Advanced Research Projects Agency(DARPA)model; and conducts empirical verification with …


Security Architecture Decision Framework For Endpoint Protection In Resource-Constrained K-12 Environments, Jason Folker Jul 2026

Security Architecture Decision Framework For Endpoint Protection In Resource-Constrained K-12 Environments, Jason Folker

Journal of Cybersecurity Education, Research and Practice

K-12 educational institutions face an ongoing challenge in protecting endpoints when budgets and staffing prevent the implementation of standard security best practices. Technology directors routinely make difficult decisions about administrative rights, software controls, and security tooling, but they lack frameworks designed for the constraints and priorities specific to educational environments. This paper develops a security architecture decision framework tailored for K-12 endpoint protection. The framework integrates five weighting dimensions to help technology directors evaluate competing architectural choices. These dimensions include educational impact, security risk reduction, resource requirements, compliance obligations, and operational feasibility. The framework creates structured documentation that helps decision-makers …


Mental Health Challenges Associated With Social Media Use And Effective Management Strategies: A Systematic Literature Review, Ebrahim Timol, Kebashnee Moodley Jul 2026

Mental Health Challenges Associated With Social Media Use And Effective Management Strategies: A Systematic Literature Review, Ebrahim Timol, Kebashnee Moodley

The African Journal of Information Systems

This study conducts a Systematic Literature Review (SLR) to investigate the mental health challenges associated with increasing social media (SM) usage. The review compares these effects across youth and adult age groups and explores how mental health issues related to SM use have evolved before, during, and after the COVID-19 pandemic. Through a comprehensive search of databases including ProQuest, Scopus, JSTOR, and Google Scholar, 43 relevant articles were analyzed using thematic analysis. The findings reveal that social media usage exacerbates mental health issues such as depression, anxiety, fear of missing out (FOMO), social and financial comparisons. The COVID-19 pandemic notably …


Cognitive Load In Law Enforcement Decision Support Systems: A Human-Centered Evaluation Of Traditional And Ai-Enhanced Mdts, Benjamin Burchfield Jul 2026

Cognitive Load In Law Enforcement Decision Support Systems: A Human-Centered Evaluation Of Traditional And Ai-Enhanced Mdts, Benjamin Burchfield

Dissertations

This dissertation investigates the cognitive and usability associations of mobile data terminal (MDT) systems used by law enforcement officers during routine operational tasks. Grounded in Cognitive Load Theory (CLT), Human-Computer Interaction (HCI), and the Technology Acceptance Model (TAM), the research examines how MDT interface design and interaction methods including AI-enhanced and speech-enabled interfaces are associated with perceived cognitive workload, technology acceptance, and operational performance during simulated traffic stop scenarios. Using a framed field experiment with active law enforcement officers, the study evaluates relationships among user experience, perceived cognitive load, task performance, and officers’ willingness to adopt MDT technologies.


Managerial Mindset And Ai Adoption In Smes. A Systematic Review Of Cognitive, Behavioural, And Institutional Foundations, Shabin Muzibbhai Shaikh, Shivkanya Birla Jun 2026

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 …


Operationalizing Supply-Chain Hygiene In Graduate Is Education: A Hands-On Module For Secure Software And Ai/Ml Pipelines, Dominic A. Wilson Jun 2026

Operationalizing Supply-Chain Hygiene In Graduate Is Education: A Hands-On Module For Secure Software And Ai/Ml Pipelines, Dominic A. Wilson

Journal of Cybersecurity Education, Research and Practice

Supply-chain attacks (including typosquatting, dependency confusion, compromised builds, dataset poisoning, and backdoored models) pose growing threats to analytics platforms central to Information Systems (IS). While frameworks like the Secure Software Development Framework (SSDF) and Supply-chain Levels for Software Artifacts (SLSA) offer guidance, IS curricula often lack accessible, infrastructure-light modules that build practical skills for mitigating these risks. This experience report presents a two-week module embedded in a graduate Secure Coding course required for a Master’s in Applied Security and Analytics degree. The module operationalizes secure development habits across both traditional software and machine learning (ML) pipelines. The module addresses a …


The Nist Artificial Intelligence Risk Management Framework: Adoption Challenges And Opportunities, Gillian Kennedy, Devin Patel, Humza Sheikh, Paul Wagner, Robert J. Honomichl Jun 2026

The Nist Artificial Intelligence Risk Management Framework: Adoption Challenges And Opportunities, Gillian Kennedy, Devin Patel, Humza Sheikh, Paul Wagner, Robert J. Honomichl

Journal of Cybersecurity Education, Research and Practice

Artificial intelligence (AI) is being adopted at an exponential rate to improve efficiency, decision-making, and cybersecurity, but its rapid integration introduces new and often poorly understood risks, including system errors, algorithmic bias, data privacy concerns, security vulnerabilities, and ethical dilemmas. This paper examines how organizations are implementing AI and evaluates the National Institute of Standards and Technology's AI Risk Management Framework (NIST AI RMF) as a tool for managing these risks. It reviews the benefits of AI adoption alongside the risks emerging from its use in business and broader society and examines the legal and ethical challenges organizations face when …


To What Extent Could Quantum Computing Pose A Threat To Global Modern Data Security?, Aniket Maheshwari Jun 2026

To What Extent Could Quantum Computing Pose A Threat To Global Modern Data Security?, Aniket Maheshwari

Journal of Cybersecurity Education, Research and Practice

Quantum computing has emerged as a transformative technology with the potential to fundamentally disrupt modern cryptographic systems that underpin global data security. This paper examines the extent to which quantum computing could pose a threat to modern global data security by synthesising existing technical, institutional, and policy-oriented literature. Drawing on a narrative review of scholarly research, industry reports, and government frameworks, the analysis focuses on the implications of quantum algorithms such as Shor’s and Grover’s, which challenge the mathematical foundations of widely used cryptographic schemes. The findings suggest that while quantum computing presents a credible long-term threat to asymmetric encryption …


Wearable Technology For Depression Assessment: A Scoping Review Of Datasets, Ml Tlachac, Hayley K. Elsbree, Michael V. Heinz Jun 2026

Wearable Technology For Depression Assessment: A Scoping Review Of Datasets, Ml Tlachac, Hayley K. Elsbree, Michael V. Heinz

Information Systems and Analytics Department Faculty Journal Articles

As wearable technology continues to develop, wearable devices are becoming more common and being increasingly used to collect datasets for depression assessment. Documenting the collection procedures, recruitment strategies, and demographics of these datasets is important to allow for synthesis across the datasets and uncover common limitations. As such, in this scoping review, we identify 80 observational datasets collected by wearable devices through the start of 2025 that can be used for depression assessment. Of the 80 datasets, 50% used an actigraph and 47.5% used other wristbands. These wearable devices were used to collect activity, sleep, and heart rate for 87.5%, …


Predicting Cybermindfulness With The Cyber-Health Belief Model, James Robinson, Yan Tian, Thomas Skill Jun 2026

Predicting Cybermindfulness With The Cyber-Health Belief Model, James Robinson, Yan Tian, Thomas Skill

Journal of Cybersecurity Education, Research and Practice

This study describes the development of a Cyber-Health Belief Model (CHBM). The health belief model (HBM) is a message strategy that is widely and successfully used in public health research [1] and has been extended into phish training. Most phish training programs assume  end users are victimized because they have insufficient information to defend themselves. While near-term training effectiveness has shown to be effective, evidence for sustained behavioral change is thin [4]-[7].  This problem indicates that the traditional approaches need to be reconsidered and that new models are needed.  Recent research suggests attentional deficits, cyber-fatigue and fatalism and a sense …


The Intersection Between Mindfulness And Cybersecurity: A Tool To Reduce Burnout And Improve Operational Effectiveness, Ivo Ricardo Dias Rosa Jun 2026

The Intersection Between Mindfulness And Cybersecurity: A Tool To Reduce Burnout And Improve Operational Effectiveness, Ivo Ricardo Dias Rosa

Journal of Cybersecurity Education, Research and Practice

Abstract: This paper offers a conceptual discussion of how mindfulness, understood as present moment awareness and deliberate attention regulation, can support cybersecurity professionals. Drawing on a narrative synthesis of workplace mindfulness, burnout, and high pressure decision making literature, we map plausible self regulation mechanisms to typical cyber defense tasks. Rather than presenting new empirical data, we develop an explanatory framework linking attention, reactivity, and recovery to decision quality, team communication, and adherence to incident playbooks. We focus on two connected outcomes: reducing burnout in roles with sustained cognitive and emotional demands, and improving operational effectiveness during critical situations such as …


Cyber-Ready Libraries, Building Digital Fortresses For Tomorrow, Adeyinka B. Tella, Oluchi Precious Ogbonna Dr, Adebola Aderemi Olatoye Mrs Jun 2026

Cyber-Ready Libraries, Building Digital Fortresses For Tomorrow, Adeyinka B. Tella, Oluchi Precious Ogbonna Dr, Adebola Aderemi Olatoye Mrs

Journal of Cybersecurity Education, Research and Practice

Background and Purpose: Libraries are evolving into highly networked information ecosystems in this age of fast digital transformation, which increases their susceptibility to cybersecurity risks. The study "Cyber-Ready Libraries: Building Digital Fortresses for Tomorrow" looks into how prepared libraries are to face cyber threats and considers methods for creating information systems that are safe, robust, and ready for the future. To safeguard digital assets and user data, the study aims to assess existing cybersecurity practices in library settings and offer a roadmap for combining technological, human, and governance solutions.

Design/Method: The existing literature, case studies, and policy frameworks pertaining …


Next-Generation Dns Rpz For Automated Threat Intelligence, Risk-Aware Filtering, And User-Centric Security, Jinu S, Kishore V. Krishnan, Rajarshi Middya, Annasamy Bagubali Jun 2026

Next-Generation Dns Rpz For Automated Threat Intelligence, Risk-Aware Filtering, And User-Centric Security, Jinu S, Kishore V. Krishnan, Rajarshi Middya, Annasamy Bagubali

Journal of Cybersecurity Education, Research and Practice

The Domain Name System (DNS) remains a critical attack vector exploited by adversaries for command-and-control (C2) communication, data exfiltration, and phishing campaigns. DNS Response Policy Zones (RPZ) have emerged as an effective defense mechanism by enabling the redirection or blocking of queries to malicious domains. However, current RPZ implementations encounter significant challenges related to scalability, adaptability, and user awareness, often resulting in static policies, delayed updates, and a high incidence of false positives. To address these limitations, this paper proposes an enhanced RPZ framework that integrates adaptive threat intelligence, machine learning-driven dynamic policy updates, and user-context-aware security controls. The proposed …


Trends In Non-Profit Cybersecurity: Analyzing Three Years Of Incident Data From The Npcir, Stanley Mierzwa, Joanna Paliszkiewicz, Edyta Skarzyńska Jun 2026

Trends In Non-Profit Cybersecurity: Analyzing Three Years Of Incident Data From The Npcir, Stanley Mierzwa, Joanna Paliszkiewicz, Edyta Skarzyńska

Center for Cybersecurity

This study analyzes cyberattack trends targeting non-profit organizations using longitudinal data collected over a three-year period within the Non-Profit Cybersecurity Incident Repository (NPCIR). Developed through a National Security Agency Center of Academic Excellence in Cyber Defense (NSA CAE-CD) designated center, the NPCIR applies an open-source intelligence (OSINT) methodology to systematically document cybersecurity incidents affecting the global non-profit sector. This study examines attack types, threat actor characteristics, sectoral distribution, and cybersecurity impacts using the Confidentiality–Integrity–Availability (CIA) triad framework. The results indicate that availability-related incidents, particularly ransomware and distributed denial-of-service (DDoS) attacks, constitute the most prevalent threats, while confidentiality breaches remain highly …


Trust And Pre-Employment Background Checks When Onboarding And Maintaining Information Security And Cybersecurity Staff, Stanley Mierzwa Jun 2026

Trust And Pre-Employment Background Checks When Onboarding And Maintaining Information Security And Cybersecurity Staff, Stanley Mierzwa

Center for Cybersecurity

The realm of trust is broad and can include many facets that are difficult to capture and catalog. In relation to the work roles of information security and cybersecurity, the intersection of trust in human resource management is critical and an evolving area within most modern organizations, in almost any sector, and of any size. A foundational element of trust is fundamental to effective mission and work roles in information security and cybersecurity, as well as to every employee tasked with contributing to the security of an organization’s assets. This chapter will include sections on the role trust can and …


Determinants Of Public Trust In E-Government: A Comprehensive Review And Conceptual Framework Over The Past Decade, Andrean Nathaniel, Sumartono Sumartono, Abd. Qadir Muslim May 2026

Determinants Of Public Trust In E-Government: A Comprehensive Review And Conceptual Framework Over The Past Decade, Andrean Nathaniel, Sumartono Sumartono, Abd. Qadir Muslim

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

The evolution of digital governance has heightened the strategic significance of public trust in the implementation of e-government. Despite numerous empirical investigations, the results concerning the factors influencing trust remain fragmented and largely centered on technological aspects. This study seeks to systematically identify, categorize, and synthesize the determinants of trust in e-government through a structured literature review of 21 Scopus-indexed articles published between 2015 and 2025. Utilizing an evidence-based synthesis methodology, the study organizes determinants of trust into four main categories: citizen-related, technological, institutional, and risk-related factors. The findings indicate that technological and citizen-related factors are the most significant predictors …


Ai-Augmented Financial Advisors: Comparing Ai And Human Analyst Investment Recommendations In Agreement, Performance, And Firm Size Effects, Crystal Chen May 2026

Ai-Augmented Financial Advisors: Comparing Ai And Human Analyst Investment Recommendations In Agreement, Performance, And Firm Size Effects, Crystal Chen

Honors College Theses

This study examines the level of agreement and performance between artificial intelligence (AI) generated investment recommendations and human analyst recommendations across U.S. publicly traded firms. Using a sample of twelve companies categorized by firm size (large, mid, and small), the study collects buy, hold, or sell recommendations from generative AI systems and human analysts. Agreement between AI-to-AI and AI-to-human recommendations is measured using Cohen’s Kappa agreement. Portfolio performance is evaluated by constructing equal-weighted portfolios for each recommendation source and size category. Risk-adjusted returns are measured using the Sharpe ratio over 1-, 2-, and 3-month periods. Furthermore, the study tests whether …


A Govsecops-Oriented Governance, Risk, And Compliance Platform For Continuous Authorization In Dod Il4/Il5 Environments, Anand Janjal May 2026

A Govsecops-Oriented Governance, Risk, And Compliance Platform For Continuous Authorization In Dod Il4/Il5 Environments, Anand Janjal

Journal of Cybersecurity Education, Research and Practice

Department of Defense (DoD) Impact Level 4 and Impact Level 5 (IL4/IL5) systems require continuous assurance of cybersecurity posture under stringent operational and regulatory constraints. While the NIST Risk Management Framework (RMF) and DoD DevSecOps guidance emphasize continuous authorization supported by real-time evidence, many existing Governance, Risk, and Compliance (GRC) platforms remain documentation-centric and insufficiently integrated with operational telemetry. This paper presents a GovSecOps-oriented GRC architecture that integrates vulnerability ingestion, automated Plan of Action and Milestones (POA&M) lifecycle management, dynamic risk scoring, and continuous authorization dashboards within IL4/IL5 environments. Using a Design Science Research methodology, the study develops and evaluates …


A Practical Leadership Guide For Student Organization President And Officers, Adrian Hernandez May 2026

A Practical Leadership Guide For Student Organization President And Officers, Adrian Hernandez

Honors Capstones

This capstone project focuses on the development of a leadership playbook designed to support student organization leaders through practical guidance, organizational strategies, and leadership systems grounded in real experiences. The project was inspired by my experience serving as President of Pi Sigma Epsilon and the leadership challenges commonly faced within student organizations. Throughout my time in leadership, I observed how communication, structure, accountability, and organizational culture directly impacted the success and sustainability of organizations. These experiences motivated the creation of a resource that could help future student leaders navigate leadership responsibilities more effectively while building stronger and more sustainable organizations. …


Large Language Models As A Detector For Political Deepfakes, Gracie L. Roberts May 2026

Large Language Models As A Detector For Political Deepfakes, Gracie L. Roberts

Honors Theses

The advancement of generative artificial intelligence has allowed for the creation of highly realistic political deepfakes, posing significant threats to democratic integrity and trust in governmental institutions. This study investigates the effectiveness of Large Language Models (LLMs) as detectors for political deepfakes, specifically exploring their ability to address the transferability, interpretability, and robustness limitations inherent in traditional detection systems.

The research was conducted in four steps including data collection, model selection, experimental testing, and evaluation. Two datasets were used in this study. The first dataset uses 833 fake images from the Political Deepfake Incidents Database (PDID) and 833 real images …


Small Businesses: A Comprehensive Investigation Into Data Quality's Impact On Security, Privacy, And Governance, Deveeshree Nayak May 2026

Small Businesses: A Comprehensive Investigation Into Data Quality's Impact On Security, Privacy, And Governance, Deveeshree Nayak

Theses and Dissertations

This dissertation investigates the extent to which deficiencies in data quality, specifically accuracy, completeness, consistency, timeliness, validity, and uniqueness, undermine data security, privacy compliance, and governance effectiveness in small businesses (fewer than 200 employees and annual revenues under $10 million) in Washington State. Although data are increasingly viewed as a strategic asset, empirical research on how poor data quality amplifies cyber risks and regulatory exposure in resource-constrained environments remains limited. A convergent mixed-methods design was employed. A purposive survey captured practitioner perceptions from nine small-business professionals regarding the impact of data quality on security (CIA triad), privacy (accuracy and transparency …


The Influence Of Digital Audit Capability On Tax Compliance In Tanzania, Henry Zeno Chalu, Daudi Deokari Mtena May 2026

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 May 2026

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 …


Examining Data Quality Management Practices In Light Of The Adoption Of Llms And Genai: Closing The Gap Between Iq Theory And Iq Practice, Venant Habamungu May 2026

Examining Data Quality Management Practices In Light Of The Adoption Of Llms And Genai: Closing The Gap Between Iq Theory And Iq Practice, Venant Habamungu

Theses and Dissertations

The rapid adoption of Generative Artificial Intelligence (GenAI) and Large Language Models (LLMs) has intensified longstanding data quality concerns while exposing important gaps in current Data Quality Management (DQM) practice. This dissertation examines whether widely used DQM frameworks sufficiently address semantic data quality dimensions that are critical for trustworthy GenAI and LLM applications. Guided by Information Quality (IQ) theory, particularly the Wang and Strong conceptualization of data quality, the study evaluates selected DQM frameworks used in practice to determine the extent to which they emphasize semantic dimensions such as accuracy, value-added, relevancy, objectivity, reputation, believability, security, and appropriate amount of …


Embeddedness Of Corporate Social Responsibility Practices Of Listed Local Firms In Tanzania: Analysis Of Communication And Organisation Dimensions, Lilian Julius Kishimbo May 2026

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 May 2026

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 May 2026

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 May 2026

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 …