Strategic Management Policy Commons^™

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

Business Management Review

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

Strategic Information System Leadership And Information System Function Performance In Universities In Kenya: A Pls-Sem Analysis, Joseph K. Muchina, James M. Njihia Prof., Agnes N. Wausi Prof.

International Journal of Applied Management and Technology

Information systems as enablers have evolved from an efficiency and effectiveness focus to enterprise-wide performance, placing strong demands on information system leadership. Emerging leadership models call for collaborative practices. Information systems leadership in higher education is a challenging task. Universities' top management team members and their information system executive counterparts lack a common and shared vision and understanding of information systems capabilities and roles. As the highest-ranking officers in organizations, they make strategic IS decisions. Yet, noting that existing approaches are ineffective, there is a growing concern about the kind of leadership needed to guide the institutions. Four sets of …

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, …

The Influence Of Top Management Commitment On Competitive Advantage Through Supply Chain Resilience, Supply Chain Digitalisation, And Supply Chain Responsiveness, Hotlan Siagian, Sautma Ronni Basana, Widjojo Suprapto, Zeplin Jiwa Husada Tarigan

The South East Asian Journal of Management

Research Aims: This study aims to analyse the influence of top management's commitment on competitive advantage through supply chain digitalisation, responsiveness, and resiliency.

Design/Methodology/Approach: Data were collected using a five-point Likert-scale questionnaire distributed to manufacturing practitioners with a minimum supervisory position. A total of 203 valid questionnaires were analysed. Data processing was performed using SmartPLS version 4.0 to test measurement and structural models.

Research Findings: The study results indicate that eight hypotheses are accepted and one is rejected. Top management commitment positively impacts supply chain digitalisation, responsiveness, and resilience. Furthermore, supply chain digitalisation and supply chain resilience both positively impact …

Horizontal Collaboration Practices And Operational Performance Of Smallholder Farmer Groups In Horticultural Supply Chain, Herieth J. Rogath, Juma James Masele, Gerald Magova

Business Management Review

Collaboration has increasingly been recognized as a strategic approach for enhancing performance. However, limited attention has been given to the relationship between horizontal collaboration practices and the operational performance of horticultural smallholder farmer groups in downstream supply chains. This study examined this relationship through the lens of Social Exchange Theory. Data were collected using self-administered questionnaires from 195 smallholder horticultural farmer groups across the southern highlands of Tanzania, including Mbeya, Iringa, Njombe, and Songwe regions. Analysis was conducted using Partial Least Squares Structural Equation Modelling (PLS-SEM) with SmartPLS 4.0. The findings reveal that all collaboration practices improve operational performance; resource …

A Forgotten Tool? Intellectual Property Rights And The Competitive Potential Of Micro, Small, And Medium-Sized Enterprises In Tanzania, Saudin J. Mwakaje

Business Management Review

This article offers a hybrid assessment of law and its impact on business by examining how intellectual property rights (IPR) promote business competitiveness by granting enterprises exclusive statutory rights over their innovations and creative ideas. The article situates the discussion in the Tanzanian context and focuses on Micro, Small, and Medium-Sized Enterprises (MSMEs). Using a qualitative approach, the discourse examines ongoing national and continental reforms and the evolving business and market environment that are driving MSMEs to adopt innovation to achieve market control and sustainability. Recent continental and regional regulatory developments, including the adoption of the Agreement on African Continental …

From Awareness To Action: Exploring The Behavioral Gap In Green Computing Among Surveyed University Students In Tanzania, Victor G. Wilson

Business Management Review

As digital technologies become increasingly embedded in higher education, promoting environmentally responsible computing practices has become an important sustainability and management concern. This study applies the Norm Activation Model (NAM) to examine green computing behavior among university students in Tanzania. Drawing on responses from 868 students across science, education, and business programs, the study investigates how Awareness of Consequences, Ascription of Responsibility, and Personal Norms influence green computing behaviors. Hierarchical regression analysis was used to assess both the explanatory power of the NAM variables and the selective moderating roles of gender and academic program. Findings reveal that both awareness and …

The Role Of Board Effectiveness In Shaping The Influence Of Esg Disclosures On Financial Performance: The Case Of Tanzanian Listed Companies, Emmanuel Christopher

Business Management Review

This study examines the moderating role of board effectiveness in the relationship between environmental, social, and governance (ESG) disclosures and the financial performance of firms listed on the Dar es Salaam Stock Exchange (DSE) in Tanzania. Drawing on stakeholder and agency theory perspectives, the study posits that ESG disclosures create value for stakeholders while effective boards enhance oversight and ensure that sustainability initiatives translate into firm performance. Using secondary data from firms’ annual reports for 2016–2024 (198 firm–year observations), the study applies random effects panel regression guided by the Hausman test. Robustness checks were performed using an alternative financial performance …

Entrepreneurial Orientation And Performance Of Microfinance Cooperatives: Evidence From Tanzania, Grace Thomas Mori, Omari Khalifa Mbura

Business Management Review

Microfinance cooperatives (MFCs) play a key role in socio-economic development, predominantly in developing countries. However, studies focusing on the relationship between entrepreneurial orientation (EO) and the performance of MFCs are limited, particularly in Tanzania. This study was informed by the resource-based view to examine the influence of EO dimensions on the performance of MFCs in Tanzania. Specifically, the study focused on four dimensions of EO namely; innovativeness, proactiveness, risk taking, and competitive aggressiveness behaviours. Data were obtained from 299 stratified sampled managers of MFCs through the administration of a structured questionnaire. In testing this relationship, Partial Least Squares Structural Equation …

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.

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 …

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, …

Securing U.S. Leadership In Agentic Ai Literacy And Adoption: U.S. Vs Chinese Government Policies And Initiatives, Satyadhar Joshi

Harrisburg University Other Works

This paper conducts a comparative analysis of U.S. and Chinese frameworks for AI literacy and adoption, with focus on agentic AI and Artificial General Intelligence (AGI) systems capable of autonomous reasoning and execution. We examine national policies, educational integration, governance structures, and technological roadmaps, employing both qualitative review and quantitative modeling. Mathematical formulations include multi-dimensional literacy scoring, Bass diffusion models for adoption dynamics, risk assessment functions, regulatory effectiveness indices, competitiveness metrics, and optimization frameworks for resource allocation. Our analysis reveals divergent paradigms: the U.S. Favors decentralized, innovation-driven approaches with emphasis on interoperability and public-private collaboration; while China pursues centralized, state-led …

Social Media Marketing And Business Performance Of Small And Medium Fashion Enterprises In Tanzania: The Moderating Role Of Social Media Strategic Capabilities, Pamela Kishimbo, Juma James Masele, Dev Jani

Business Management Review

This study examines the influence of social media marketing (SMM) on the business performance of small and medium fashion enterprises (SMFEs) in Tanzania, with social media strategic capabilities (SMSCs) as a moderating variable in this relationship. The study is grounded in the Uses and Gratification Theory (UGT) and Resource-Based View (RBV). The study used a cross-sectional survey design, collecting data from 397 SMFEs through structured questionnaires. Data were analysed using descriptive statistics and structural equation modelling (SEM). The findings revealed a significant positive relationship between SMM and the business performance of SMFEs in Tanzania. Furthermore, the findings show that SMSCs …

Evolution Of A New Strategic Orientation In The Ai Era: Exploring The Determinants Of Ai Orientation, Sreelakshmy Geethakumari

Dissertations

The field of AI has undergone significant evolution over the past few decades. While AI is heralded as one of the most transformative technologies, scholars caution that its strategic impact may still not be fully realized. Given the strategic importance of AI in today's firms, it is essential to consider AI as a strategic orientation and understand its determinants in detail. Our study examines AI Orientation, defined as a firm's deliberate application of AI technologies to achieve its strategic objectives. Drawing on multiple theoretical perspectives, this study investigates the determinants that shape a firm’s AI orientation. This study employs a …

Development Of Work Breakdown Structure (Wbs) Dictionary And Checklist Integrated With Building Information Modelling (Bim) On Concrete Bridge’S Care And Maintenance Work To Improve Maintenance Performance, Dina Benua Lalitya, Yusuf Latief

Journal of Project Management & Construction

According to The Ministry of Public Works and Public Housing of Republic of Indonesia (Kementerian PUPR), there was a significant decrease in national bridge condition in year 2021 compared to year 2018. One of the crucial factors that led to the collapse of the bridge was the lack of bridge management and maintenance to ensure the bridge’s serviceability. To cope with this condition, the solution needed is to carry out effective, efficient, and economical care and maintenance works. In bridge’s care and maintenance works, good project management can be improved with Work Breakdown Structure (WBS) and the use of integrated …

Development Of Knowledge Base Of Audit Process In High-Rise Building Works With Design-Build Contract Based On Iso 19011:2018 And Regulation Of The Minister Of Public Works And Housing No. 10 Of 2021, Zafira Alysha Fadli, Danang Budi Nugroho

Journal of Project Management & Construction

In achieving the long-term development goal of Advanced Indonesia, the Government continues to accelerate the completion of infrastructure development, such as strategic and priority projects that support economic transformation. Infrastructure development is still one of the main focuses of the Indonesian government, the 2024 state revenue and expenditure budget (APBN) is allocated to the infrastructure budget. The massive construction of high-rise buildings in Indonesia, the number of accidents is getting higher, so it is necessary to implement an audit process on construction work. The audit process is to know and monitor directly the procedures that have been applied optimally. Therefore, …

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 …

Signals Of Trust: How Privacy Disclosures And Public Responses Drive User Behavior In Digital Markets, Jose Pius Nedumkallel

All Dissertations

This dissertation examines how data privacy practices and complaint response strategies influence user behavior and market outcomes in digital marketplaces. The first study analyzes the impact of Google Play’s Data Safety Label, launched in April 2022 to standardize data collection, third-party sharing, and security disclosures. Grounded in signaling and prospect theories, the label is treated as a compound signal users interpret holistically. A difference-in-differences analysis of 23,877 top Android apps over two years shows that disclosures increase user app adoption. Internal data collection boosts adoption, while third-party sharing reduces it, reflecting behavioral loss aversion. Security disclosures moderate these effects by …

Organizational Control And Technological Capabilities: The Moderating Role Of Family Influence On The Firm, Sean Leahy

Dissertations

This dissertation examines the influence of organizational controls on technological capabilities in privately owned U.S. corporations, with a specific focus on family-owned businesses. The primary objective of the study was to investigate how formal controls (process and outcome) and clan controls (informal practices) impact technological innovation and competence. Using a quantitative approach, data were collected from 177 individuals and analyzed through partial least squares structural equation modeling (PLS-SEM) path analysis. The findings indicate a significant relationship between formal controls and technological capabilities. However, the interaction of family influence on this dynamic was not supported. Results also revealed a robust association …

Project Planning And Control, Burim Isa Berisha Dr.Sc

International Journal of Business and Technology

Operations management is important because it relates to the creation of products and services on which we are all dependent. Operations management is also quite motivating; operations are the center of many changes that affect business - changes in customer preferences, changes in the supply chain caused by technologies based on the businesses where we work, where we want to work and so on.

Operations Management includes the role of operations management, the various characteristics of processes, management activities, the responsibilities of managers, and the timely evolution of Operations Management.

Operations Management is a constant change, fostering creativity which allows …