Management Sciences and Quantitative Methods 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 …

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 …

Predicting Medical Tourism Destination Preference Of Indonesian Patients: The Roles Of Patient Experience Quality, Perceived Ai Intelligence And Humanness, Eddy Eddy, Sabrina O. Sihombing, Ferdi Antonio

International Conference on Business and Management Research (ICBMR)

This study proposes an investigation on the antecedents of medical tourism destination preference among Indonesian patients, with a specific focus on the novel moderating role of Artificial Intelligence (AI) chatbots. Driven by a significant financial drain from outbound medical travel, this study aims to understand the key factors that influence Indonesian patients to seek care abroad. The proposed conceptual framework posits that medical tourism destination preference is positively predicted by medical technology advancement, service quality, price transparency, and geographical accessibility. Patient experience quality is also hypothesized to mediate these relationships, serving as a critical psychological bridge. The most innovative aspect …

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 …

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 …

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 …

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, …

Wings Of Perception: Investigating Customer Sentiments In Indian Aviation Sector, Yashodhan Karulkar, Kaiwan Vaghchhipawala, Aditya Trivedi, Anushree Talekar

Journal of International Technology and Information Management

India's aviation sector, a key contributor to the nation's economy, has experienced rapid growth, supporting nearly 7.5 million jobs and contributing approximately $30 billion annually to the GDP (Gross Domestic Product). The growth, driven by increased demand for air travel and government incentives, has resulted in more competition among carriers. In the competitive market, it is necessary to understand customer preferences to enhance the quality of service and maintain a competitive edge. The dissemination of customer opinions on social media and review platforms offers airlines the opportunity to access passenger views. However, extracting useful information from this unstructured data is …

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 …

Does Digital Innovation Matter For Hospital Efficiency? Evidence From U.S. Hospitals, C. Christopher Lee, Shihui Fan, Jung Young Lee, David W. Hwang

Journal of International Technology and Information Management

Purpose – This study examines the impact of digital innovation on hospital performance, providing evidence to guide healthcare administrators and policymakers in making informed decisions regarding digital investment.

Design/Methodology/Approach – Using data from the 2020 American Hospital Association (AHA) U.S. Hospital Survey and the 2019 AHA Information Technology Survey, we empirically analyze the relationship between five dimensions of digital innovation—automation, cybersecurity, telehealth, health information exchange (HIE), and IT spending—and three efficiency indicators: occupancy rate, capacity productivity, and manpower productivity.

Findings – The results show that digital innovation has varying effects on hospital efficiency. Automation is positively associated with capacity and …

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. …

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 …

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 …

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

Management Dynamics

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

Existing Precast Company Condition In Indonesia With Five Innovation Processes For Continuous Improvement, Ranti Hidayawanti, Vincent Gasperz

Journal of Project Management & Construction

It is revealed that Indonesia’s Innovation in 2021 is ranked 87th out of 132 countries based on the Global World Index. It is a two-place drop from 2020 where Indonesia was previously ranked 85th. The sectors that appear to have the lowest innovation scores are the business progress sector, human development and research, scientific output, and creative output. This innovation rank indicates that business people in general, including in the precast concrete business sector in Indonesia, have not made good innovations in working on and maximizing their market potential and result in the weak competitiveness of domestic companies with foreign …

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 …

Enabling Coercive Drivers With Green Supply Chain Management Practices To Gain Performance Nexus Through External Collaboration And Monitoring, Aamir Rashid, Rizwana Rasheed

Publications and Research

Businesses primarily provide products or services, expand operations, and generate profits. However, they frequently disregard the environmental and economic consequences of their actions as they strive for profitability and growth. Consequently, the main objective of this research was to examine the impact of a multifaceted supply chain function on performance. Data were collected from 415 respondents employed in various manufacturing companies within a developing economy. The hypotheses were evaluated using Structural Equation Modeling (SEM) through Smart PLS. The findings discovered that ten of the thirteen hypotheses tested were supported, while three were not. Coercive drivers were observed to significantly influence …

Digital Leadership And Literacy As Strategic Levers For Employee Outcomes In Pakistan's Telecommunication Sector, Saman Javed, Shaista Nayyar

Business Review

Digitalizing operations is essential for gaining and maintaining competitive advantage, driving product and process innovations, and ensuring effective decision-making. The performance and engagement of today’s workforce are also contingent upon its capability to handle digital technologies. Here, the digital prowess of the leaders plays a cardinal role in the digitalization process. Keeping this in mind, this research aims to determine the impact of digital leadership on employees’ digital literacy, and their subsequent effect on key employee outcomes like engagement and performance in the telecom sector of Pakistan. Data was collected from 369 telecom workers employed at the three major Pakistani …

Fostering Innovation At Work: Leadership Strategies For Motivating Innovative Work Behavior Across Generations Within The Christian Higher Education Environment, Sarah Clark

Doctor of Strategic Leadership (DSL) Capstone Abstracts

Project Type

Organizational Consulting Project, Organizational Design or Change, Seminar or Workshop

Project Overview

This capstone project involved the design, facilitation, and evaluation of a strategic leadership workshop developed for mid to senior-level enrollment leaders at Southeastern University. Grounded in Self-Determination Theory (SDT), Innovative Work Behavior (IWB), and Transformational Leadership, the workshop offered a diagnostic and developmental experience designed to motivate innovation across generational teams within a Christian higher education setting. The workshop was structured to transition from research-based theory to data-informed strategy, helping leaders translate organizational insights into actionable plans.

Project Themes

Core themes included intrinsic and extrinsic motivation, …

Market Structure Evolution In The U.S. Automobile Industry: A Review Of Diversity And Concentration Metrics, P.V. (Sundar) Balakrishnan

AMTP Proceedings 2025

I examine the evolution of market structure in the U.S. automobile industry from 1937 to the present, focusing on the application of both traditional and novel diversity and concentration metrics. I use the Herfindahl-Hirschman Index (HHI), Comprehensive Concentration Index (CCI), and newer metrics from fields such as ecology and genetics to uncover insights into the shifting dynamics of market power, firm turnover, and industry stability. The U.S. automobile industry, characterized by consolidation and technological advancement, provides a unique case study for analyzing long-term market evolution. I contribute to the literature by synthesizing a broad range of diversity metrics and offering …

Enhancing Interoperability In Geospatial Analytics Systems: Navigating Diverse Standards For Optimal Data Integrity, Justin W. Bennett

Dissertations

In this study, we explore the domain of geospatial analytics, focusing on how different geographic information systems (GIS) and technology solutions can better communicate and maximize interoperability. Central to our study is the impact of this interoperability on data integrity, which is critical for accurate decision-making in domains like urban planning, environmental management, and national security. Accurate decision-making requires modeling ecosystems that are easy to comprehend and are often intricate due to their physical or artificial nature and the diversity of geospatial parameters; therefore, it is essential to gather a comprehensive array of spatial and temporal measurements. We examine the …

Are Emojis The New Words? A Sentiment Analysis Of Social Media Brand Conversations, Yashodhan Karulkar, Dev T. Vora, Siddharth Vaddepalli, Yash Thakur

Journal of International Technology and Information Management

Emojis have become an increasingly important aspect of consumer-brand interactions in the Indian subcontinent. However, the impact of emoji use on brand image and mental health remains underexplored, particularly in emerging economies like India, where structured research on this topic is limited. To address this gap, the present study analyzes over 4,600 consumer tweets related to 19 prominent brands across eleven industries. Using VADER sentiment analysis, the research develops a metric to assess consumer sentiment and brand engagement in relation to emoji usage. The findings indicate that effective integration of emojis contributes to positive consumer sentiment and enhanced brand engagement. …

Sustainability In Forex Trading: A Review In Search Of The Sarsa-Fis Hybrid Method As A Novelty, Joni Fat, Parwadi Moengin, Pudji Astuti, Sally Cahyati

Bulletin of Monetary Economics and Banking

This study employs meta-analysis, rich pictures, timeline analysis, and causal loop diagram to explore the sustainability impacts of the SARSA-FIS hybrid method in forex trading robots. It reviews 56 references (2018-2023), using rich pictures to map AI-driven interactions. Timeline analysis traces AI’s evolution in forex, while causal loop diagram clarifies its role in market dynamics. Responsible algorithms and SRI principles mitigate risks, promoting ethical trading. SARSA-FIS enhances strategies, leveraging AI for sustainable forex practices amidst global uncertainties. The research identifies gaps and positions SARSA-FIS as a novel approach, providing a foundation for advancing AI applications in finance, particularly in forex …

Comparing Funders' Altruism Versus Self-Interest: Leveraging The Context Of Crisis, Dan Liu, Guangzhi Shang, Cynthia Fan Yang

Journal of International Technology and Information Management

While reward-based crowdfunding has widespread popularity, the motivations driving funders, balancing self-interest and altruism, have remained puzzling. Prior research has been constrained by examination methods and produced mixed findings regarding the weight of altruism versus self-interest among funders. Our study takes a fresh perspective, delving into funder behavior amid a major crisis—the tumultuous backdrop of the COVID-19 pandemic. Our findings reveal that funders not only display an increased willingness to contribute but also significantly amplify their contributions, particularly to projects in crisis-affected regions, irrespective of external incentives like rewards. This underscores the prevalence of altruistic motives among funders in challenging …

Adaptation For Whom? Understanding The Impacts Of Dyke Policies On Small-Scale Farmers In Ca Mau Province Of Vietnam, Nguyen Minh Quang, Nguyen Van Minh, Nguyen Vo Chau Ngan, Martha B. Lerski

Publications and Research

Low-lying deltas worldwide are extremely vulnerable to sea-level rise. As the risks of climate-induced flooding become increasingly clear, the thirst for infrastructure-driven adaptation increases. This highlights a patent need to understand the impacts of engineering adaptation solutions, especially those targeting built structures such as dykes and sluices, on farmers from a bottom-up, farmer-centred perspective. The study addresses this call by examining cases where dyke policies, while successful in some dimensions, have undermined small-scale farmer livelihoods in Ca Mau ― Vietnam’s southernmost rural province. It identifies areas in need of attention and adds empirical data related to this group of farmers. …

Predicting Crises On The African Frontier Stock Markets With Investor Sentiment Indicators: A Machine Learning Approach, David Korsah, Lord Mensah

Journal of International Technology and Information Management

This study examined the predictive ability of machine learning algorithms in identifying crises within African stock markets. The study employed seven distinct machine-learning models, analyzing historical stock prices from eight stock markets, three major sentiment indicators, and the exchange rates of local currencies against the US dollar, with each data spanning from May 1, 2007, to April 1, 2023. Extreme Gradient Boosting (XGBoost) emerged as the most effective algorithm for predicting crises. Historical stock prices and exchange rates were identified as the most critical features for prediction. On the sentiment side, investors’ perceptions of potential volatility on the S&P 500, …

Pedagogy In The Age Of Ai: Exploring Generative Ai For Higher Education, Alison Munsch Phd

Journal of International Technology and Information Management

Generative Artificial Intelligence (AI) presents transformative opportunities for higher education, enabling personalized learning, enhanced student engagement, and efficient pedagogical practices. This tutorial-style article guides educators in integrating generative AI into their classrooms through hands-on activities, practical strategies, and reflective exercises. It explores the capabilities of AI tools such as ChatGPT, their applications across disciplines, and the ethical considerations for their use. By cultivating critical thinking and fostering student readiness for AI-driven futures, this article underscores the transformative potential of generative AI in higher education with an emphasis on the academic areas of business analytics, information systems, and computer science.

Understanding The Determinants Of Blockchain Adoption: An Empirical Study, Amarpreet Kohli, Nihar Kumthekar, Piyush Shah, Rebecca Jauch

Journal of International Technology and Information Management

Blockchain technology (BT) has the potential to enhance security and robustness of transactions through a distributed ledger bookkeeping process. This study employs technology-organization-environment (TOE) framework and threat-rigidity theory (TRT) to examine whether perceived disruption caused by COVID-19 pandemic significantly impacted the adoption of BT, and inclination to adopt BT in the US. The COVID-19 pandemic provided a unique backdrop, as it affected businesses across all industries, sizes, and geographies. Results show a non-significant effect of perceived pandemic disruption on the current stage of BT adoption and intention to adopt BT. However, disruption readiness positively influences the current stage of BT …