Tax literacy: what does it mean?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Bernadene De Clercq
Keyword(s):  
Literature Review ◽  
Conceptual Framework ◽  
Procedural Knowledge ◽  
Measurement Instrument ◽  
Education Institution ◽  
The Body ◽  
Knowledge Domain ◽  
Content Type ◽  
Social And Emotional ◽  
Competency Domains

Purpose This paper aims to identify the competency domains to be included in a conceptual framework for tax literacy. Design/methodology/approach Using a qualitative approach, this study expands on the current understanding of the competency areas of tax literacy. A dual-purpose literature review was, therefore, conducted. The literature review first provided the body of knowledge that underpinned the study and second, the key data concepts for the draft competency structure to determine whether there is consensus on an international (supra) level. The literature review was supported by an interactive qualitative analysis to further present the concept of tax literacy from the perspectives of various national stakeholders in an emerging economy. Accounting and public finance educators from a higher education institution, as well as financial advisers as representatives of a profession with a direct interest in tax-related matters, were considered. Findings Although a discipline lens seems to strongly influence the previous authors’ view of what tax literacy means, it was possible to identify certain tax literacy competency domains that should be included in a taxpayer education curriculum. These content domains consist first of a knowledge domain which includes disciplinary, interdisciplinary, epistemic and procedural knowledge components. Second, the skills domain should include components of cognitive and meta-cognitive, social and emotional, as well as physical and practice skills. Third, personal and societal attitudes and values represent the third domain. Fourth, transformative competencies such as value creation, taking responsibility and reconciliation attributes are important. Finally, core foundational competencies, such as numeracy and literacy should be in place. Practical implications The draft conceptual framework for tax literacy could serve as the foundation for the further development of a tax literacy measurement instrument, as well as tax education courses. Originality/value A more holistic conceptual framework for tax literacy, portraying the multidimensional nature of taxation, is presented in contrast to the limited one-dimensional position presented up to now.

Heritagisation of pop culture by museums and an analysis of visitor feedback

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
David S. Waller ◽  
Helen J. Waller
Keyword(s):  
Conceptual Framework ◽  
Cultural History ◽  
Pop Culture ◽  
The Body ◽  
Cultural Institutions ◽  
Visitor Experience ◽  
Content Type ◽  
Body Of Knowledge ◽  
Online Comments ◽  
Victoria And Albert Museum

PurposeIn recent years, there has been a “heritagisation” of pop culture, including music, whereby cultural institutions, such as galleries and museums in primarily Western countries, have run exhibitions based on pop culture to successfully market to a new audience of visitors. The purpose of this qualitative study is to explore the issue of the “heritagisation” of pop culture by museums and observe visitor response to a specific music-related exhibition, linking intangible and tangible elements of the exhibition to provide a framework to understand the visitor experience.Design/methodology/approachThe purpose will be achieved by observing the “heritagisation” of pop culture in the literature and past exhibitions, proposing how cultural institutions have linked the intangible and tangible elements of music in pop culture for an exhibition and observe visitors' feedback from online comments posted on Tripadvisor undertaken during the original “David Bowie is” exhibition at the Victoria and Albert Museum (V&A), London.FindingsFrom the Leximancer analysis, a new conceptual framework for visitor experience at an exhibition was developed, which contains three visitor-related categories: pre-exhibition, exhibition space and exhibition experience, with five themes (tickets, exhibition, displayed objects, David Bowie and visitors) and 41 text concepts.Practical implicationsFor cultural institutions the implications are that there can be opportunities to curate exhibitions on pop culture or music-related themes, which can include intangible and tangible elements, such as songs, videos, tickets, costumes, musical instruments and posters. These exhibitions can also explore the changing socio/political/historical/cultural background that contextualises pop cultural history.Originality/valueThis theory-building study advances the body of knowledge as it links music in pop culture and cultural institutions, specifically in this case a highly successful music-related exhibition at a museum, and provides a theoretical model based on tangibility elements. Further, it analyses museum visitor comments by using the qualitative software program, Leximancer, to develop a new conceptual framework for visitor experience.

Business model innovation: past research, current debates, and future directions

2017 ◽  
Vol 10 (3) ◽  
pp. 342-359 ◽  
Author(s):  
Mokter Hossain
Keyword(s):  
Literature Review ◽  
Business Model ◽  
Systematic Literature Review ◽  
Current Knowledge ◽  
Past Research ◽  
Business Model Innovation ◽  
The Body ◽  
Future Research ◽  
Content Type ◽  
Body Of Knowledge

Purpose The purpose of this paper is to provide state-of-the-art knowledge about business model innovation (BMI) and suggest avenues for future research. Design/methodology/approach A systematic literature review approach was adopted with thematic analysis being conducted on 92 articles. Findings The body of knowledge for this concept is in its infancy and is highly fragmented. This study therefore attempts to consolidate this fragmented knowledge. It reveals dominant themes, establishes coherence, and identifies conflicting arguments in the current literature. It also points out gaps in the research and highlights new directions for research. Research limitations/implications This study analyzed articles that were found based on a systematic literature review approach. Practical implications This study identifies some fundamental issues that managers need to understand regarding BMI. Originality/value The main value of this study lies in its synthesis of the current knowledge of BMI.

Entrepreneurship in rural hospitality and tourism. A systematic literature review of past achievements and future promises

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Arun Thirumalesh Madanaguli ◽  
Puneet Kaur ◽  
Stefano Bresciani ◽  
Amandeep Dhir
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Empirical Studies ◽  
The Body ◽  
Future Research ◽  
Limited Attention ◽  
High Concentration ◽  
Content Type ◽  
Research Areas ◽  
Hospitality And Tourism

Purpose Entrepreneurship in the rural hospitality and tourism sector (RHT) has received wide attention in the past decade. However, a systematic review on this topic is currently lacking. This study aims to track the progress of the RHT and entrepreneurship literature by examining the various thematic research areas, identifying the research gaps and forecasting avenues of future research on the topic. Design/methodology/approach This paper catalogs and synthesizes the body of literature from the year 2000–2020 using a systematic literature review methodology. After discussing a brief history of RHT and entrepreneurship, the current study presents a review of 101 research articles. Findings The review highlights that RHT and entrepreneurship have received relatively limited attention from entrepreneurship journals. The content analysis revealed different gaps and limitations in the understanding of entrepreneurship in RHT, including a predominance of qualitative studies with limited theoretically-grounded and generalizable empirical studies. Furthermore, a high concentration of studies is from European countries. Six main thematic research areas were identified, namely, barriers and enablers, the roles of an entrepreneur, women in RHT, influencers of firm performance, innovation and value creation and methodological commonalities. The review also advances an RHT entrepreneurship ecosystem framework to summarize the findings. Originality/value Six promising research avenues are outlined based on the six themes identified. The suggested research questions draw from allied literature on small and medium businesses, innovation, women entrepreneurship and institutions to encourage the interdisciplinary cross-pollination of ideas. The findings are summarized in a novel research framework.

Relational governance in supply chain: a systematic literature review

2020 ◽  
Vol 27 (6) ◽  
pp. 1711-1741
Author(s):  
Franciele Bonatto ◽  
Luis Mauricio Martins de Resende ◽  
Joseane Pontes
Keyword(s):  
Literature Review ◽  
Conceptual Framework ◽  
Systematic Literature Review ◽  
Contextual Factors ◽  
Business Managers ◽  
Relational Governance ◽  
Content Type ◽  
Expected Performance ◽  
The Impact ◽  
Governance Instruments

PurposeThe goal of this research is to establish which contextual factors influence the selection of relational governance instruments in supply chains (SCs) and how these factors impact the expected performance.Design/methodology/approachA systematic literature review (SLR) identified 103 conceptual, empirical and analytical studies between 2007 and 2017.FindingsA conceptual framework is developed from the categorization of contextual factors, relational governance instruments and expected SC performance. The conceptual framework provides three propositions: (1) The choice for relational governance instrument is influenced differently by the contextual factors; (2) the impact that the contextual factors have on the governance instruments and SC performance is mediated by trust; (3) The SC performance is affected differently by the instruments of flexibility, solidarity and information sharing.Practical implicationsThe findings of this research can help business managers better govern and know the contextual factors and use different relational governance instruments and trust dimensions to drive the expected results of the SC.Originality/valueThe synthesis reveals contingencies of relational governance instruments in SCs for performance expected in different contexts and proposes a standpoint for further research in the area.

Systematized literature review on financial inclusion and exclusion in developed countries

2019 ◽  
Vol 38 (3) ◽  
pp. 600-626 ◽  
Author(s):  
Beatriz Fernández-Olit ◽  
José María Martín Martín ◽  
Eva Porras González
Keyword(s):  
Literature Review ◽  
Financial Services ◽  
Meta Analysis ◽  
Developed Countries ◽  
The Body ◽  
Financial Inclusion ◽  
Vulnerable Groups ◽  
Theoretical Frameworks ◽  
Content Type ◽  
The Impact

Purpose The purpose of this paper is to provide a systematic literature review of the research published on financial inclusion (FI) and financial exclusion (FE) in developed countries using key terms and strict inclusion and exclusion criteria. Design/methodology/approach In total, 52 papers were deemed to be relevant to the analysis. These works were critiqued using a framework that addressed geographical contexts, topics, methodologies and theoretical frameworks. Findings This review highlights the uneven level of development of the academic debate between North America, the UK and continental Europe, and identifies the different theoretical frameworks that construe the body of literature in each region. In addition, the findings show the scant offer of work on the impact that the digital economy has on FE, as well as the reduced number of studies which have focused on certain vulnerable groups and the access to some financial services. Social implications The studies reviewed have not analyzed the specific needs of vulnerable groups while considering the different contexts and pathways to exclusion. The evaluation of solutions and strategies to achieve inclusion is one of the least addressed aspects in the literature. Originality/value The paper synthesizes the main contributions of the top literature on the redefinition of FI/FE in developed countries, the role of fringe services and new determinants of exclusion. The proliferation of studies regarding FI in low- and middle-income countries has generated a great amount of meta-analysis and systematized reviews of asymmetric results. However, no systematized literature review on the broad scope of FI/FE in developed countries has been published in the last decade. This work sheds light over poorly analyzed areas of research that refer to notable social problems.

A sport-oriented place branding strategy for cities, regions and countries

2018 ◽  
Vol 8 (4) ◽  
pp. 354-374 ◽  
Author(s):  
Andre Richelieu
Keyword(s):  
Literature Review ◽  
Conceptual Framework ◽  
Place Branding ◽  
Secondary Data ◽  
Holistic Approach ◽  
Extensive Literature ◽  
Sporting Events ◽  
Exploratory Research ◽  
Branding Strategy ◽  
Content Type

Purpose How could a city, a region or a country succeed in its attempt to use sport to (re-)define, position and promote itself? Consequently, what do jurisdictions and brand managers need to consider when using sporting events as a leverage to market themselves abroad? The paper aims to discuss these issues. Design/methodology/approach This paper draws from a combination of an extensive literature review and secondary data collection in order to build a conceptual framework, entitled the “diamond” of place branding through sport. Findings Managers and politicians of cities, regions and countries should espouse a holistic approach when developing their place branding strategy through sport. This holistic approach can be articulated around four dimensions: sport, economic, commercial and social. Research limitations/implications Drawing mainly from a literature review, with the support of concrete examples, this is a first step within the confines of an exploratory research. A future study could analyze the specific cases of jurisdictions and how these fit within the conceptual framework articulated in this paper. Originality/value A place branding strategy through sport should be translated into a socio-economic legacy, with private and public benefits for the community. Ultimately, place branding through sport is one of the components of the overall place branding strategy of a jurisdiction.

A conceptual framework for understanding the antecedents and consequences of social selling: a theoretical perspective and research agenda

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Barbara Barney-McNamara ◽  
James Peltier ◽  
Pavan Rao Chennamaneni ◽  
Keith Eric Niedermeier
Keyword(s):  
Literature Review ◽  
Conceptual Framework ◽  
Information Exchange ◽  
Theoretical Perspective ◽  
Customer Relationship ◽  
Future Research ◽  
Content Type ◽  
The Social ◽  
Research Findings ◽  
Antecedents And Consequences

Purpose The purpose of this paper is to provide a detail review of the social selling literature and to offer future research needs. Social selling has gained the attention of sales researchers. Rather than merely a new tool, social selling redefines the traditional sales process. However, the literature is spread across topics of social media and sales, social customer relationship management, salesforce automation and social selling, and does not provide an agreed-upon definition or tested construct for implementation. Design/methodology/approach The paper presents a comprehensive literature review of social selling and all related terminology. Findings The authors propose a social selling framework that includes personal branding, information exchange, networking and social listening to define and outline the construct while suggesting the antecedents and outcomes to guide future research. Findings from a literature review include outlining key theories used in social selling research. Originality/value This review offers a conceptual framework of social selling, including both antecedents and outcomes, to inform future research and guide academics and practitioners.

QoS in higher education institutions: the concept, a literature review and future directions

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Gyan Prakash
Keyword(s):  
Higher Education ◽  
Literature Review ◽  
Student Satisfaction ◽  
Value Chain ◽  
Higher Education Institutions ◽  
The United States ◽  
The Body ◽  
Teaching Excellence ◽  
Content Type ◽  
Body Of Knowledge

PurposeThe purpose of this paper is to understand the meaning and operationalisation of quality of service (QoS) in the context of higher education institutions (HEIs).Design/methodology/approachA systematic literature review of 167 articles published in various peer-reviewed journals between 1990 and 2019 is performed.FindingsThe findings reveal that around 40 dimensions have been used to conceptualise QoS in HEIs. Reliability followed by responsiveness, tangibility, empathy, assurance, programme design, academic and non-academic processes, reputation and facilities have received the highest attention. The most popular approach is empirical, and surveys and single-context studies are the most popular methods. The United Kingdom (UK) leads research on quality in HEIs, followed by the United States of America (USA) and India.Research limitations/implicationsThis paper contributes to the body of knowledge by presenting a comprehensive synthesis of articles addressing QoS in HEIs.Practical implicationsPolicymakers and academic administrators can use the findings of this study to conceptualise student satisfaction along the educational value chain. The discussion on HEIs’ and students’ perspectives will help policymakers create teaching excellence.Originality/valueThis paper contributes to the body of knowledge by presenting a unified synthesis of various strands of the literature on QoS in HEIs.

Adoption and implementation potential of the lean concept in the petroleum industry: state-of-the-art

2019 ◽  
Vol 10 (1) ◽  
pp. 311-338 ◽  
Author(s):  
Andika Rachman ◽  
R.M. Chandima Ratnayake
Keyword(s):  
Project Management ◽  
Literature Review ◽  
Conceptual Framework ◽  
State Of The Art ◽  
Management Practice ◽  
Data Extraction ◽  
Petroleum Industry ◽  
Lean Implementation ◽  
Content Type ◽  
Adoption And Implementation

Purpose A systematic literature review is performed to reveal the state-of-the-art in the implementation of lean principles in the petroleum industry. This paper aims to generate a conceptual framework and reveal research gaps with respect to lean concept application in the petroleum industry. Design/methodology/approach After formulating research questions, the search strategy is generated, followed by data extraction, literature review and synthesis of the results. The search covers any studies in peer-reviewed scientific journals and conference proceedings in the period 1990-2017 that discuss the implementation of the lean concept in the petroleum industry. Findings The lean concept has been used to improve operational and technical aspects, contractor/supplier relationships, team organization and project management practice in the petroleum industry. Based on the literature review, a conceptual framework is generated comprising four main elements: leadership and commitment from management, employee involvement, cooperation and trust with contractors/suppliers and lean project management. These elements are the pillars that are founded on lean philosophy and principles to support technical/operational improvement in the organization. The types of literature identified indicate that the subject of the study is still immature. Research limitations/implications This study focuses only on the upstream sector of the petroleum industry, which restricts the generalizability of the results to midstream and downstream businesses. Practical implications This paper provides knowledge and information regarding the current state of lean implementation in the petroleum industry. The developed conceptual framework provides general guidance for practitioners regarding lean implementation in the petroleum industry, and is also expected to support research on theory building. Originality/value Few studies have discussed the application of the lean concept in the petroleum industry. This paper contributes a platform for researchers and practitioners to comprehend how the lean concept has been applied in the petroleum industry, and provides a foundation for further studies on lean implementation in the petroleum industry.

Developing a neuropsychological measurement to capture workplace learning

2016 ◽  
Vol 11 (3) ◽  
pp. 783-801 ◽  
Author(s):  
Yvonne Lagrosen ◽  
Frederick Travis
Keyword(s):  
Literature Review ◽  
Workplace Learning ◽  
Empirical Studies ◽  
Measurement Instrument ◽  
Measurement Model ◽  
Working Environment ◽  
Brain Functioning ◽  
Content Type ◽  
Work Integrated Learning ◽  
Underlying Mechanisms

Purpose The purpose of the paper is to examine variables to be included in a measurement instrument which measures workplace learning related to recent research into quality management and brain functioning. Design/methodology/approach A literature review was conducted, investigating measures of workplace learning as well as the connections between brain functioning and management. Further studies will use the brain integration scale to compare levels of brain integration with measures of workplace learning. Findings The variables “empathy”, “presence and communication”, “continuity”, “influence”, “development”, “work-integrated learning” and “flow” were found to be relevant from the literature review to be tested for inclusion in the measurement instrument. A measurement model with these variables included has been developed. Research limitations/implications This paper is conceptual in its nature. Empirical studies are needed to validate the propositions. Practical implications The proposed measurement instrument can be used by managers to gain insight into underlying mechanisms in the organizational culture that influence employees’ learning and potential for development. Thus, it can aid managers to achieve profound learning in their organizations, which is necessary for continuously maintaining high quality of products and services. Social implications For society, the implementation of the proposed measurement instrument in companies could lead to better health and higher job satisfaction among employees. Originality/value Traditional ways of measuring working environment are rarely connected to brain functioning of the employees. Only requiring small resources, this approach adds to an understanding of underlying mechanisms.

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