Corporate tax disclosure on a CSR basis: a new reporting framework in the post-BEPS era

2019 ◽  
Vol 32 (7) ◽  
pp. 2167-2192 ◽  
Author(s):  
Marta De la Cuesta-González ◽  
Eva Pardo
Keyword(s):  
Public Awareness ◽  
Empirical Studies ◽  
Academic Research ◽  
Sustainability Reporting ◽  
Computer Assisted ◽  
Structured Interviews ◽  
Corporate Tax ◽  
Content Type ◽  
Consensual Definition ◽  
Definition Of

Purpose The purpose of this paper is to explore the emerging discourse on corporate taxation from a corporate social responsibility perspective to develop a consensual definition of corporate tax responsibility (CTR) and to identify a set of indicators that firms should publicly communicate to their stakeholders as an accountability mechanism. Design/methodology/approach Data were obtained from semi-structured interviews with representatives of stakeholders closely related to taxation: tax authorities, companies, NGOs, tax advisors and academics. Based on a discourse analysis approach, data were coded and analyzed using computer-assisted qualitative data analysis software. Findings CTR is defined as the set of tax-related practices and policies that allow companies to pay a fair share of taxes as a function of the generated value in each jurisdiction in which they operate and to then publicly disclose them. Disclosure should cover disaggregated quantitative data and information on practices and policies. Originality/value Despite the wealth of research on sustainability reporting and increasing public awareness of tax aggressiveness and disclosure, academic research has not explored tax-responsible reporting. Moreover, no consensual definition of CTR has been formulated, and no indicators to properly account for responsible taxation have been identified. This paper contributes to filling these gaps by providing rich interview evidence regarding the nature of the emerging discourse on CTR reporting and a set of material indicators for CTR disclosure. This paper encourages researchers to foster the development of social accountability by engaging in future empirical studies of CTR.

A consumer definition of store convenience (finally)

2014 ◽  
Vol 42 (4) ◽  
pp. 315-333 ◽  
Author(s):  
Vaughan Reimers
Keyword(s):  
Design Methodology ◽  
Empirical Studies ◽  
Academic Research ◽  
Strong Support ◽  
Alternative Definition ◽  
Content Type ◽  
Store Patronage ◽  
The Many ◽  
Definition Of ◽  
Practical Implications

Purpose – Despite an increasingly convenience-oriented society, very few empirical studies have identified convenience as a salient determinant of store patronage. Such atypical findings could be due to the way in which academics have defined store convenience. The purpose of this study is to empirically develop an alternative definition of store convenience. Design/methodology/approach – A household mail-out survey was used to identify the attributes consumers associate with store convenience. Findings – Empirical analysis provides strong support for the alternative definition, with respondents indicating that 25 of the test attributes serve as convenience attributes in the context of a department store. Practical implications – In spite of the many things a store manager can do to make their store more convenient, academic studies have recognised very few of these as convenience attributes. This study provides store managers with a list of 25 tools they have at their disposal to help save their customers' time and effort and help combat the internet threat. Originality/value – Comprising 25 attributes, the alternative definition represents a significant increase over any existing definition. The failure of existing definitions to incorporate so many of these attributes may explain why academic research has suggested that, in an era of convenience, convenience itself is a less-than-salient determinant of store patronage.

Collaborative design in public services: a wicked problem-reframing case

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Patrícia Moura e Sá ◽  
Catarina Frade ◽  
Fernanda Jesus ◽  
Mónica Lopes ◽  
Teresa Maneca Lima ◽  
...  
Keyword(s):  
Collaborative Design ◽  
Success Factors ◽  
Central Government ◽  
Wicked Problem ◽  
Low Density ◽  
Structured Interviews ◽  
Content Type ◽  
Critical Success ◽  
Definition Of ◽  
The Right

PurposeWicked problems require collaborative innovation approaches. Understanding the problem from the users' perspective is essential. Based on a complex and ill-defined case, the purpose of the current paper is to identify some critical success factors in defining the “right problem” to be addressed.Design/methodology/approachAn empirical research study was carried out in a low-density municipality (case study). Extensive data were collected from official databases, individual semi-structured interviews and a focus group involving citizens, local authorities, civil servants and other relevant stakeholders.FindingsAs defined by the central government, the problem to be addressed by the research team was to identify which justice services should be made available locally to a small- and low-density community. The problem was initially formulated using top-down reasoning. In-depth contact with citizens and key local players revealed that the lack of justice services was not “the issue” for that community. Mobility constraints and the shortage of economic opportunities had a considerable impact on the lack of demand for justice services. By using a bottom-up perspective, it was possible to reframe the problem to be addressed and suggest a new concept to be tested at later stages.Social implicationsThe approach followed called attention to the importance of listening to citizens and local organisations with a profound knowledge of the territory to effectively identify and circumscribe a local problem in the justice field.Originality/valueThe paper highlights the limitations of traditional rational problem-solving approaches and contributes to expanding the voice-of-the-customer principle showing how it can lead to a substantially new definition of the problem to be addressed.

Corporate sustainability reporting in Japanese multinational enterprises: a threat to local legitimacy or an opportunity lost for corporate sustainability practices?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Masayoshi Ike ◽  
Jerome Denis Donovan ◽  
Cheree Topple ◽  
Eryadi Kordi Masli
Keyword(s):  
Multinational Enterprises ◽  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Internal Communication ◽  
Structured Interviews ◽  
Host Countries ◽  
Content Type ◽  
The Sustainable Development ◽  
Novel Approach ◽  
Responsible Consumption

Purpose This paper aims to investigate whether Japanese manufacturing multinational enterprises (MNEs) maintain local legitimacy in their host countries through adequate informing of local stakeholders with targeted corporate sustainability (CS) reporting. Design/methodology/approach The paper first identified specific CS activities that were considered important in four Association of Southeast Asian Nations host countries, through semi-structured interviews with 58 participants of 16 Japanese manufacturing MNEs. The degree of establishment of local legitimacy was then measured through the number of references made to these CS activities and other activities specific to the respective host countries in the CS reports of the MNEs across a five-year period. Findings The majority of MNEs in the sample were under-reporting items of specific interest to localhost country stakeholders potentially undermining the MNEs’ image. There were found to be differences on the topics published in CS reports compared to those mentioned in the interviews indicating potential issues with regard to internal communication between the subsidiary and headquarters offices. Originality/value A novel approach is taken to investigate the degree of local legitimacy established by MNEs through comparing the contents of interviews held at subsidiaries with their respective CS reports. This paper highlights the importance of considering MNE subsidiaries when addressing Target 12.6 of the Sustainable Development Goal 12: responsible consumption and production.

Value co-creation in the B2B context: a diagnosis of knowledge management based on multiple case studies

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Andrei Bonamigo ◽  
Camila Guimarães Frech ◽  
Ana Carolina Custódio Lopes
Keyword(s):  
Empirical Studies ◽  
Structured Interviews ◽  
Content Type ◽  
Knowledge Based ◽  
Multiple Case ◽  
Multiple Case Studies ◽  
Knowledge Asymmetry ◽  
Business To Business ◽  
Practical Implications

Purpose This study aims to empirically investigate how organizations delivering services in business-to-business relations deal with the boundary paradox and knowledge asymmetry in value co-creation. Design/methodology/approach This study adopted a qualitative multiple case study strategy. Datas were gathered through 13 semi-structured interviews that were then analyzed through the content analysis. Findings The authors identified three mechanisms that organizations use to deal with the boundary paradox and two strategies to handle the knowledge asymmetry. Research limitations/implications First, no opportunities were afforded to involve more participants. Second, owning to confidentiality reasons, not all organizations provided us documents to be analyzed. Practical implications The findings guide managers in balancing the use of contracts and trust in inter-firm collaborations and fostering the learning of customers. Also, insights to protect knowledge based on the paradox of openness in value co-creation. Originality/value This study’s findings address the gap in value co-creation literature concerning the lack of empirical studies.

Online teaching benefits and challenges during pandemic COVID-19: a comparative study of Pakistan and Indonesia

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sahib Khatoon Thaheem ◽  
Mohamad Jafre Zainol Abidin ◽  
Quratulain Mirza ◽  
Habib Ullah Pathan
Keyword(s):  
Language Learning ◽  
Online Teaching ◽  
Developed Countries ◽  
Research Society ◽  
Computer Assisted ◽  
Online Classes ◽  
Structured Interviews ◽  
Public And Private ◽  
Content Type ◽  
Significant Difference

PurposeThe shift from physical class to online classes in the pandemic COVID-19 situation has posited opportunities as well as challenges for teachers and students. The primary purpose of this research is to investigate challenges faced and benefits availed by the teachers at the tertiary level in universities of Pakistan and Indonesia.Design/methodology/approachTo achieve the purpose a mixed-method approach is employed to answer the three research questions of the present study. The quantitative data is obtained from the responses of 66 teachers, teaching online in Mehran UET Pakistan and 102 teachers from Indonesian university. The personal, technological, and pedagogical challenges were analyzed by descriptive statistics on SPSS. Thus, the independent-samples t-test was run to test for statistically significant differences faced by teachers in both countries.FindingsThe findings revealed that there were no statistically significant differences found in personal, and pedagogical challenges faced by both countries' teachers, whereas there is a significant difference in facing technological challenges between Pakistani and Indonesian teachers. The benefits of online teaching were investigated qualitatively by conducting semi-structured interviews with 10 teachers 5 from each country. There are very positive aspects of online teaching revealed in the interviews.Research limitations/implicationsThe paper includes implications for the development of Computer Assisted Language Learning, the development of technology integrated courses, and for managing the balance between physical and online classes.Practical implicationsThe findings of the study have implications on finding out the solutions of the derived challenges, further it suggests to concentrate on students of public and private universities in Pakistan and Indonesia so that a comparison of challenges faced by teachers and faced by students can be researched and evaluated and it can generate significantly different results.Social implicationsThe implications on the research society and the teachers and designers' communities are very clear in this research because it paves the way forward towards the blending of technology in any way either synchronously/ asynchronously into education, further researches can be done on designing the new concepts, courses, instructional platforms for students and investigate the new dimensions and effects of them.Originality/valueFindings have value, because two countries' context (developing countries) with respect to the comparison of the challenges and benefits is better understood, it would have different results if had done in the developed countries.

How do public companies respond to national challenges through sustainability reporting? – The case of Sri Lanka

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Dinithi Dissanayake ◽  
Carol A. Tilt ◽  
Wei Qian
Keyword(s):  
Sri Lanka ◽  
Developing Country ◽  
National Level ◽  
National Development ◽  
Sustainability Reporting ◽  
Annual Reports ◽  
Structured Interviews ◽  
Content Type ◽  
Integrative Social Contracts Theory ◽  
Reporting Practices

Purpose The purpose of this paper is to explore how sustainability reporting is shaped by the global influences and particular national context where businesses operate. Design/methodology/approach The paper uses both content analysis of published sustainability information and semi-structured interviews with corporate managers to explore how sustainability reporting is used to address unique social and environmental challenges in a developing country – Sri Lanka. The use of integrative social contracts theory in investigating sustainability reporting offers novel insights into understanding the drivers for sustainability reporting practices in this particular country. Findings The findings reveal that managers’ perceptions about usefulness of sustainability reporting, local contextual challenges and global norms influence the extent to which companies engage in sustainability reporting and the nature of sustainability information reported. In particular, Sri Lankan company managers strive to undertake sustainability projects that are beneficial not only to their companies but also to the development of the country. However, while company managers in Sri Lanka are keen to undertake sustainability reporting, they face different tensions/expectations between global expectations and local contextual factors when undertaking sustainability projects and reporting. This is also showcased in what is ultimately reported in company annual reports, where some aspects of sustainability, e.g. social, tend to focus more on addressing local concerns whereas other disclosures are on issues that may be relevant across many contexts. Research limitations/implications Important insights for government and other regulatory authorities can be drawn from the findings of this study. By capitalising on the strong sense of moral duty felt by company managers, policymakers can involve the business sector more to mitigate the social and environmental issues prevalent in Sri Lanka. The findings can also be used by other developing countries to enable pathways to engage with the corporate sector to contribute to national development agendas through their sustainability initiatives and projects. Originality/value While the usual understanding of developing country’s company managers is that they try to follow global trends, in Sri Lanka, this research shows how managers are trying to align their responsibilities at a national level with global principles regarding sustainability reporting. Therefore, this paper highlights how both hypernorms and microsocial rules can interact to define how company managers undertake sustainability reporting in a developing country.

Another failed M&A: misaligned business models as culprit

2017 ◽  
Vol 38 (5) ◽  
pp. 18-26
Author(s):  
Gaël Le Floc’h ◽  
Laurent Scaringella
Keyword(s):  
Customer Value ◽  
Multinational Enterprises ◽  
Business Models ◽  
Small And Medium Enterprises ◽  
Empirical Studies ◽  
Empirical Literature ◽  
Content Type ◽  
Recent Debate ◽  
Definition Of ◽  
Medium Enterprises

Purpose Literature on business models (BMs) has grown ve ry rapidly since the beginning of the twenty-first century, and although the theoretical and empirical literature has developed significantly, the number of practical and management-oriented studies remains relatively low. A recent debate in the field has focused on the definition of BM invariants: sensing customer needs, creating customer value, sustaining value creation and monetizing value. Extant empirical studies have mainly focused on multinational enterprises (MNEs) and successful BMs; however, this study concentrates on the failure of BMs in the case of small and medium enterprises (SMEs). An important source of a BM’s failure is the misalignment between MNE and SME involved in an acquisition. Design/methodology/approach Looking through the lens of the four BM constants, the aim of this study is to examine the case of the acquisition Domestic Heating (an SME) by Ventilair (an MNE). Findings Although both separate entities were achieving good results and each had a specific BM, the acquisition produced poor results mainly due to the misalignment of the two BMs. The findings lead the authors to make recommendations to practitioners on avoiding BM misalignment during an acquisition. Originality/value The authors encourage practitioners to enhance communication, promote organizational experiments, acknowledge specificities of both entities, foster employee commitment and ensure homogeneity in IT system usage.

Engagement platforms in the sharing economy

2017 ◽  
Vol 27 (4) ◽  
pp. 761-777 ◽  
Author(s):  
Christoph F. Breidbach ◽  
Roderick J. Brodie
Keyword(s):  
Empirical Studies ◽  
Theoretical Perspective ◽  
Academic Research ◽  
Sharing Economy ◽  
Service Research ◽  
Future Research ◽  
Information Communication ◽  
Content Type ◽  
Future Studies ◽  
Service Ecosystem

Purpose The purpose of this paper is to identify and delineate research directions that guide future empirical studies exploring how engagement platforms facilitate value co-creation and actor engagement in the context of the sharing economy. Design/methodology/approach The authors adopt a midrange theorizing approach with service-dominant logic as the integrating meta-theoretical perspective to develop a theoretical framework about service platforms, engagement platforms, and actor engagement in information communication technology (ICT) mediated environments. The authors then contextualize the framework for the sharing economy. Findings The authors introduce 20 unique research questions to guide future studies related to service ecosystems, engagement platforms, and actor engagement practices in the context of the sharing economy. Research limitations/implications The sharing economy is an emerging phenomenon that is driven by the development and proliferation of engagement platforms. The engagement platform concept therefore provides a novel perspective for exploration of how ICT can be utilized to facilitate value co-creation and engagement amongst interdependent economic actors in a service ecosystem. Practical implications The purpose of this paper is to guide future academic research, rather than managerial practice. Future research based on the framework can help guide decision-makers to implement and use engagement platforms more effectively. Originality/value This paper offers new insight into the important intersection of ICT and service research, and guides future studies exploring the role of engagement platforms in the context of the sharing economy.

Big data and data analytics in auditing: in search of legitimacy

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Federica De Santis ◽  
Giuseppe D’Onza
Keyword(s):  
Big Data ◽  
Data Analytics ◽  
Audit Quality ◽  
Empirical Studies ◽  
Innovation Process ◽  
Structured Interviews ◽  
Senior Managers ◽  
Content Type ◽  
Audit Strategy ◽  
Audit Standards

Purpose This study aims to analyze the utilization of big data and data analytics (BDA) in financial auditing, focusing on the process of producing legitimacy around these techniques, the factors fostering or hindering such process and the action auditors take to legitimate BDA inside and outside the audit community. Design/methodology/approach The analysis bases on semi-structured interviews with partners and senior managers of Italian audit companies. Findings The BDA’s legitimation process is more advanced in the audit professional environment than outside the audit community. The Big Four lead the BDA-driven audit innovation process and BDA is used to complement traditional audit procedures. Outside the audit community, the digital maturity of audit clients, the lack of audit standards and the audit oversight authority’s negative view prevent the full legitimation of BDA. Practical implications This research highlights factors influencing the utilization of BDA to enhance audit quality. The results can, thus, be used to enhance the audit strategy and to innovate audit practices by using BDA as a source of adequate audit evidence. Audit regulators and standards setters can also use the results to revise the current auditing standards and guidance. Originality/value This study adds to the literature on digital transformation in auditing by analyzing the legitimation process of a new audit technique. The paper answers the call for more empirical studies on the utilization of BDA in financial auditing by analyzing the application of such techniques in an unexplored operational setting in which auditees are mainly medium-sized enterprises and family-run businesses.

Advancing the multidimensional approach to family business professionalization

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Gülçin Polat
Keyword(s):  
Organizational Structure ◽  
Work Environment ◽  
Family Business ◽  
Design Methodology ◽  
Family Firms ◽  
Academic Research ◽  
Multidimensional Approach ◽  
Content Type ◽  
Multidimensional Construct ◽  
Definition Of

PurposeAlthough it has been implicitly or explicitly assumed that family business professionalization is indeed a multidimensional construct, there has been a tendency to confine it to the employment of nonfamily managers and delegating authority in academic research. Dekker et al. (2013) have made an impressive work in untangling the multidimensional structure of family business professionalization. This paper aims to introduce a more comprehensive multidimensional approach and a framework to understand and study family business professionalization by identifying additional dimensions.Design/methodology/approachThe conceptual framework relies on insights derived from the literature on family business professionalization, occupational professionalism and organizational professionalism to reveal the broader multidimensionality of family business professionalization.FindingsThe proposed framework extends the definition of family business professionalization and offers additional dimensions which were grouped under five overarching headings: professionalization of management, professionalization of organizational structure, processes and operations, professionalization of family's relationship with business, professionalization of employees and professionalization of work environment and culture.Originality/valueThis paper contributes to the literature by providing a wider approach for the understanding of family business professionalization. It presents a new way of thinking about family business professionalization, underlining the importance of employees and organizational culture for the professionalization process in family firms.

Sign in / Sign up

Export Citation Format

Share Document