Religion and tax compliance among SMEs in Ghana

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Emmanuel Carsamer ◽  
Anthony Abbam
Keyword(s):  
Emerging Markets ◽  
Empirical Evidence ◽  
Tax Evasion ◽  
Questionnaire Survey ◽  
Design Methodology ◽  
Tax Compliance ◽  
Main Tool ◽  
Content Type ◽  
Level Of Understanding ◽  
Practical Implications

Purpose The purpose of this study is to assess the suitability of religion and religiosity in small and medium-scale enterprises’ (SMEs) tax compliance in Ghanaian markets. The current research attempts to obtain insights into the advantages of Ghanaian religious notoriety in tax compliance based on the perceptions of entrepreneurs. Design/methodology/approach A questionnaire survey is the main tool used in this research. A total of 472 questionnaires were distributed to SMEs without Ghana revenue authority. Because of self-administered instrument, all the questionnaires were returned for analysis. Findings The results suggest that Ghanaian religious notoriety does not explain SMEs’ tax compliance and that tax evasion is seen as ethical. Institutional, firm and entrepreneurs’ characteristics are important determinants of SMEs’ tax compliance. Practical implications The results of this research paper will help regulators and Ghana Revenue Authority in developing tax compliance education without compromising on religion. Originality/value This paper provides empirical evidence of the suitability of religion and religiosity in emerging markets in general and Ghana in particular and enhances the level of understanding of SMEs’ tax compliance.

Measuring the service gaps in the roles of quantity surveyors in the emerging market

2016 ◽  
Vol 23 (5) ◽  
pp. 1111-1131 ◽  
Author(s):  
AbdulLateef Olanrewaju
Keyword(s):  
Emerging Markets ◽  
Construction Industry ◽  
Design Methodology ◽  
Emerging Market ◽  
Supply And Demand ◽  
The Other ◽  
Primary Data ◽  
Content Type ◽  
Practical Implications ◽  
Survey Questionnaires

Purpose – The opportunities that the emerging markets present to the players in the construction industry means that the players need to expand on the scope and size of their responsibilities and duties to the stakeholders. Each of the professionals now demands more specialised and sophisticated services from one another. The other players in the construction industry now require more emerging responsibilities and duties from the quantity surveyors. The purpose of this paper is to examine the roles that “modern” quantity surveyors play by measuring the gaps that exist in the services that the quantity surveyors provide. Design/methodology/approach – Primary data are collected through survey questionnaires. In total, 23 roles played by modern quantity surveyors are identified and addressed to the respondents to rank the rate at which quantity surveyors provide these “emerging” services. The collected data were analysed statistically. Findings – The results of the findings led to the conclusion that the quantity surveyors were not meeting the expectations of other players. Therefore, for competitiveness, quantity surveyors need to better meet demand expectations. Research limitations/implications – This findings of this research are constrained to the services or functions that the quantity provide in the construction industry. Practical implications – This knowledge is valuable to academic institutions that offer quantity surveying programmes, to practicing quantity surveyors, governments, and other players in the construction industry. It will allow quantity surveyors to reconcile supply and demand expectations. Originality/value – There is no known conclusive empirical study on services offered by quantity surveyors in any emerging markets. Therefore, the findings offer a fresh understanding on the services of quantity surveyors not only in Nigeria but elsewhere. While some of the services are common, others are peculiar to emerging markets.

Morality in the era of smart devices

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jiarui Sui ◽  
Tiantian Mo
Keyword(s):  
Emerging Markets ◽  
Design Methodology ◽  
Preventive Measures ◽  
Smart Devices ◽  
Moral Foundations ◽  
Content Type ◽  
Developed Markets ◽  
Moral Standards ◽  
The Uk ◽  
Practical Implications

PurposeDoes using smart devices change people's moral standards? The objective of this paper is to investigate how people's moral behavioral intentions while employing smart devices are modulated by their socioeconomic status (SES; as measured by educational level and income).Design/methodology/approachParticipants were randomly assigned to either the smart devices condition or the non-smart devices condition, and their moral standards was measured by the adapted Moral Foundations Questionnaire. Data were collected from both China and the UK.FindingsIndividuals' SES moderated people's moral standards when using smart devices. Specifically, when employing smart devices (vs non-smart devices), moral standards declined for low-SES individuals. However, the effect of employing smart devices was not significant for high-SES individuals. This suggests that certain demographics may be more inclined to harm others with smart devices.Practical implicationsIn emerging markets, the widespread of smart devices in workplace may lower consumers' and employees' moral standards for certain demographics. Managers and marketers need to be aware of this erosion of morality and employ some preventive measures in advance.Originality/valueThis paper examined morality in the era of smart devices. Even though the use of smart devices has become a norm in developed markets, smart devices usage is still on the rise in emerging markets. The authors findings enhance the understanding of moral behaviors and contribute to the knowledge of how smart devices are changing human behaviors.

Dark tourism: tourist value and loyalty intentions

2019 ◽  
Vol 74 (4) ◽  
pp. 915-929 ◽  
Author(s):  
Pramod Sharma ◽  
Jogendra Kumar Nayak
Keyword(s):  
Indirect Effects ◽  
Questionnaire Survey ◽  
Design Methodology ◽  
Direct And Indirect Effects ◽  
Local Authorities ◽  
Dark Tourism ◽  
Content Type ◽  
Loyalty Intentions ◽  
Emotional Value ◽  
Practical Implications

PurposeThis paper aims to examine the direct and indirect effects of tourists’ value on satisfaction and loyalty intentions in dark tourism.Design/methodology/approachThis research was conducted using the data collected through a questionnaire survey from 403 tourists visiting a dark tourism destination in India. Data were analyzed using CFA and SPSS macro (Process).FindingsThe findings confirmed that tourists’ values have significant direct and indirect effects on loyalty intentions via satisfaction in dark tourism. Among specific value, the strongest direct and indirect influence of emotional value in dark tourism is the unique finding of this research.Practical implicationsThis study would help the marketers, government, local authorities and relevant stakeholders operating in dark tourism to formulate policies and strategies to better serve this niche tourism.Originality/valueThis research is the first-known attempt to reveal the uniqueness of tourists’ perception of value in dark tourism. It could significantly add to the literature and practice of dark tourism.

When face meets globalization

2019 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Haiyang Huang ◽  
Jiaxun He
Keyword(s):  
Emerging Markets ◽  
Cultural Values ◽  
Consumer Culture ◽  
Design Methodology ◽  
Content Type ◽  
Global Branding ◽  
The Common ◽  
Moderation Model ◽  
Using Data ◽  
Practical Implications

Purpose Synthesizing the unique Confucian cultural values and the common characteristics of emerging markets, the purpose of this paper is to examine how face drives consumers’ attitudes toward global consumer culture positioning (GCCP) as well as the moderating roles of social aggrandizement and susceptibility to normative influence (SNI). Design/methodology/approach The authors adopt the total effect moderation model to test the hypotheses using data collected from China. Findings The results show that face positively affects consumers’ attitudes toward GCCP through enhancing their pursuit for global myth. In addition, social aggrandizement positively moderates the influence of face on pursuit for global myth. SNI positively moderates the influence of pursuit for global myth on attitudes toward GCCP. Practical implications The findings of this study highlight the need to utilize local powers to promote brands globally and provide guidelines for “Think Globally, Act Locally” in Confucian societies. Originality/value This study represents an important step in the global branding literature regarding the advancement of culturally driven attitudes toward GCCP by taking root in the Confucian culture.

The rationale of part-time farming: empirical evidence from Norway

2017 ◽  
Vol 44 (1) ◽  
pp. 53-59 ◽  
Author(s):  
Klaus Mittenzwei ◽  
Stefan Mann
Keyword(s):  
Empirical Evidence ◽  
Household Income ◽  
Design Methodology ◽  
Farm Households ◽  
Apparent Contradiction ◽  
Content Type ◽  
Level Data ◽  
Part Time ◽  
On Farm ◽  
Practical Implications

Purpose Outside farming, pluriactivity is generally considered as undesirable, whereas agricultural economists tend to recommend part-time farming. This contradiction is to be solved. The paper aims to discuss this issue. Design/methodology/approach Linking tax-payer and statistical farm-level data from Norway, the authors tested how profitable part-time farming is for Norwegian farm households. Findings The analysis showed that concentrating on either working on-farm or off-farm generates a higher household income than combining the two. Practical implications Part-time farming may be a lifestyle decision, but apparently is not economically optimal for most farms. Originality/value The contribution solves an apparent contradiction between the discourses inside and outside agriculture.

scholarly journals Identifying counterfeit brand logos: on the importance of the first and last letters of a logotype

2019 ◽  
Vol 53 (10) ◽  
pp. 2109-2125 ◽  
Author(s):  
Abhishek Pathak ◽  
Carlos Velasco ◽  
Gemma Anne Calvert
Keyword(s):  
Emerging Markets ◽  
Design Methodology ◽  
Visual Similarity ◽  
Objective Measures ◽  
Content Type ◽  
Bona Fide ◽  
Practical Implications ◽  
Different Levels ◽  
Brand Logos

Purpose Counterfeiting is a menace in the emerging markets and many successful brands are falling prey to it. Counterfeit brands not only deceive consumers but also fuel a demand for lower priced replicas, both of which can devalue the bona-fide brand. But can consumers accurately identify a counterfeit logo? This paper aims to explore this question and examines the accuracy and speed with which a consumer can identify a counterfeit (vs original) logo. Design/methodology/approach Seven popular brand logos were altered by transposing and substituting the first and last letters of the logotypes. Consumers then classified the logos as counterfeit (vs original) across two experiments. Findings Participants were faster and more accurate in identifying a counterfeit logo when the first letter (vs last letter) of a logotype was manipulated, thus revealing last letter manipulations of a brand’s logotype to be more deceptive. Research limitations/implications This paper comments only on the manipulation of logotypes but not of logo symbols. Similarly, findings may not be generalizable across languages which are read from right to left. Practical implications Counterfeit trade is already a multibillion dollar industry. Understanding the key perceptual differentiators between a counterfeit (vs original) logo can be insightful for both consumers and firms alike. Originality/value Research available on objective measures of similarities (vs dissimilarities) between counterfeit (vs original) brand logos is limited. This paper contributes by examining the ability of consumers to discriminate between counterfeit (vs original) logos at different levels of visual similarity.

Empirical evidence of the suitability of IFRS in emerging markets

2019 ◽  
Vol 32 (4) ◽  
pp. 553-567
Author(s):  
Ghassan H. Mardini ◽  
Rula S. Wadi ◽  
Osama A. Mah’d
Keyword(s):  
Emerging Markets ◽  
Empirical Evidence ◽  
Financial Reporting ◽  
Main Tool ◽  
Business Environment ◽  
Content Type ◽  
External Auditors ◽  
Financial Reporting Standards ◽  
Advantages And Disadvantages ◽  
Ifrs Implementation

Purpose The purpose of this study was to assess the suitability of International Financial Reporting Standards (IFRS) in emerging markets such as Qatar. The current research attempts to obtain insights into the advantages and disadvantages of IFRS implementation in Qatar based on the perceptions of top management, academics in accounting and external auditors. Design/methodology/approach A questionnaire survey was the main tool used in this research. A total of 120 questionnaires were distributed to financial managers, academics and external auditors. Of the 97 replies (80 per cent), 91 completed questionnaires were analysed. Findings The results suggest that IFRS implementation is suitable for the business environment of Qatar because the adoption of IFRS provides many advantages to the Qatari business environment, regulations and stock market without incurring additional major costs. Moreover, IFRS imposes no major constraints on the business environment or Islamic social responsibility and education in Qatar. Practical implications The results of this research paper will help regulators in Qatar and other Gulf Cooperation Council (GCC) countries develop accounting regulations. Originality/value This paper provides empirical evidence of the suitability of IFRS in emerging markets in general and the GCC region in particular and enhances the level of understanding of IFRS worldwide.

Modelling the supplier selection process enablers using ISM and fuzzy MICMAC approach

2015 ◽  
Vol 30 (5) ◽  
pp. 536-551 ◽  
Author(s):  
Sudarshan Kumar ◽  
Shrikant Gorane ◽  
Ravi Kant
Keyword(s):  
Questionnaire Survey ◽  
Supplier Selection ◽  
Design Methodology ◽  
Selection Process ◽  
Model Development ◽  
Top Management ◽  
Content Type ◽  
Micmac Analysis ◽  
Fuzzy Micmac ◽  
Practical Implications

Purpose – The purpose of this paper is to present an approach to successful supplier selection process (SSP) by understanding the dynamics between SSP enablers (SSPEs), using interpretive structure modelling (ISM) methodology and find out driving and the dependence power of enablers, using fuzzy MICMAC (Matriced’ Impacts Croisés Appliquée á un Classement) analysis. Design/methodology/approach – The group of experts from industries and the academics were consulted and ISM is used to develop the contextual relationship among various SSPEs for each dimension of supplier selection. The results of the ISM are used as an input to the fuzzy MICMAC analysis to identify the driving and the dependence power of SSPEs. Findings – The research presents a hierarchy-based model and mutual relationships among SSPEs. The research shows that there is a group of SSPEs having a high driving power and low dependence, which requires maximum attention and is of strategic importance, while another group consists of those SSPEs that have high dependence and low driving power, which requires the resultant actions. Research limitations/implications – The weightage obtained for the ISM model development and fuzzy MICMAC are obtained through the judgment of academician and few industry experts. It is the only subjective judgment and any biasing by the person who is judging the SSPEs might influence the final result. A questionnaire survey can be conducted to catch the insight on these SSPEs from more organizations. Practical implications – This category provides a useful tool for top management to differentiate between independent and dependent SSPEs and their mutual relationships which would help them to focus on those key SSPEs that are most significant for effective supplier selection. Originality/value – Arrangement of SSPEs in a hierarchy, the categorization into the driver and dependent categories, and fuzzy MICMAC are an exclusive effort in the area of supplier selection.

The dark side of experience-seeking mall shoppers

2016 ◽  
Vol 44 (12) ◽  
pp. 1206-1222 ◽  
Author(s):  
Mark Scott Rosenbaum ◽  
Mauricio Losada Otalora ◽  
Germán Contreras Ramírez
Keyword(s):  
Empirical Evidence ◽  
Design Methodology ◽  
Word Of Mouth ◽  
Survey Methodology ◽  
Dark Side ◽  
Positive Word ◽  
Content Type ◽  
Financial Benefits ◽  
Positive Word Of Mouth ◽  
Practical Implications

Purpose The purpose of this paper is to illustrate that mall shoppers who participate in a mall’s experiential offerings, including entertainment and activities, do not necessarily exhibit more favorable attitudes or behaviors toward the mall than mall shoppers who do not participate in these offerings. Design/methodology/approach This study employs survey methodology from a sample collected in an expansive regional mall that offers customers experiential activities. Findings The findings show that mall shoppers who partake in mall-based activities are less satisfied, are less likely to spread positive word of mouth, and have lesser desire to return to the mall than shoppers who do not partake in these activities. The findings also reveal that mall expenditures are the same between shoppers who partake in mall activities and those who do not. Research limitations/implications Researchers have argued that malls can compete with digital retailers by offering shoppers experiential activities. Although segments of shoppers partake in these activities, this study finds that experiential investments do not result in significant favorable shopper outcomes. Practical implications Mall developers that implement experiential offerings as a means to combat competition from digital retailers may not attain managerially relevant results from doing so. Originality/value Although retailing academics and consultants espouse the idea that retailers can obtain financial benefits by creating memorable experiences for shoppers, this research offers empirical evidence that counters these speculations. In the case of enclosed malls, investments in experiential features and activities may not lead to improved shopper attitudes, behaviors, or sales.

What is project alliance capability?

2017 ◽  
Vol 10 (2) ◽  
pp. 404-422 ◽  
Author(s):  
Anna-Maija Hietajärvi ◽  
Kirsi Aaltonen ◽  
Harri Haapasalo
Keyword(s):  
Best Practices ◽  
Empirical Evidence ◽  
Empirical Research ◽  
Design Methodology ◽  
Organizational Capabilities ◽  
Project Delivery ◽  
Research Approach ◽  
Content Type ◽  
Complex Projects ◽  
Practical Implications

Purpose Project alliancing – a project delivery model used in delivering complex projects – demands new organizational capabilities for successful project implementation. The purpose of this paper is to define the concept of project alliance (PA) capability and to identify the elements that constitute an organization’s PA capability. Design/methodology/approach This study provides empirical evidence of PA capability based on an investigation of participants’ experiences of Finnish construction and infrastructure alliance projects. The adopted research approach is qualitative and inductive. Findings The paper conceptualizes PA capability and defines the elements that constitute an organization’s PA capability, including important activities in the pre-formation, development and post-formation phases of PAs and the contractual, behavioral, relational, and operational skills that organizations need for successful alliance project initiation and implementation. Practical implications The identified alliance project activities are targets for routinization and best practices that organizations can deploy from one project to another. The identified skills indicate areas in which organizations should build and develop expertise. Originality/value There is limited empirical research on the elements defining an organization’s capability to bid, manage and operate in alliance projects. This study presents some preliminary thoughts to augment knowledge of the successful initiation and management of alliance projects and to suggest why some organizations may be more successful than others in alliance projects.

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