Factors affecting electronic invoice adoption and tax compliance process efficiency

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Yulan Qi ◽  
Anna Che Azmi
Keyword(s):  
Positive Impact ◽  
Tax Compliance ◽  
Positive Influence ◽  
Mediating Effect ◽  
Process Efficiency ◽  
Future Research ◽  
Least Squares Regression ◽  
Content Type ◽  
Factors Affecting ◽  
The Impact

Purpose The purpose of this study is to examine the factors that affect the adoption of electronic invoices and in turn the impact of these factors on the tax compliance process efficiency of companies. Design/methodology/approach A questionnaire survey was distributed to 276 users who adopted electronic invoicing. Partial least squares regression was used to analyze the collected data. Findings This study found that perceived benefits and trust in e-government had a positive influence on the adoption of electronic invoices. At the same time, the adoption of electronic invoice was found to have a positive impact on the overall efficiency of the tax compliance process. Moreover, the factors affecting adoption of electronic invoices can have a mediating effect on that adoption and tax compliance process efficiency. Research limitations/implications This study only explored these influencing factors on companies that have adopted electronic invoicing. Future research should distinguish between adopters and non-adopters. Practical implications The results of this study can guide tax authorities and other electronic invoice suppliers when promoting the adoption of electronic invoicing. Social implications This research can provide guidance to tax authorities to improve their own electronic invoice system by creating a workforce that have the skills to strengthen citizen’s trust in the electronic invoice system. Originality/value This study contributes to the electronic adoption literature by examining those factors that impact tax compliance processes efficiency.

The influence of religiosity on taxpayers’ compliance attitudes

2014 ◽  
Vol 27 (1) ◽  
pp. 71-91 ◽  
Author(s):  
Raihana Mohdali ◽  
Jeff Pope
Keyword(s):  
Mixed Methods Research ◽  
Positive Impact ◽  
Tax Compliance ◽  
Moral Values ◽  
Study Data ◽  
Religious Values ◽  
Future Research ◽  
Content Type ◽  
Almost All ◽  
The Impact

Purpose – This paper aims to explore the role of religiosity in determining taxpayers’ attitudes towards tax compliance and discusses likely explanations for the findings in the context of the literature. Design/methodology/approach – A sequential exploratory mixed-methods research design was used in this study. Data were collected using a self-administered survey which involved approximately 300 individual taxpayers in Malaysia, followed by face-to-face interviews with 14 individual taxpayers. Majority of the respondents in both survey and interviews were salaried taxpayers, and the remaining were self-employed taxpayers. Findings – Religiosity is found to have a minimal but statistically significant positive impact on voluntary tax compliance. This probably can be explained by the strong religious values held by many Malaysians, as well as the concept of giving which has been emphasised in almost all religions. Research limitations/implications – Because this study did not differentiate between religious values and moral values in measuring the source of respondents’ internal values, there was a possibility that their internal values may be derived from both sources. Hence, comparing the impact of individuals’ religious values with individuals’ moral values that have no influence from religion on tax compliance is suggested for future research. Practical implications – A new mechanism is suggested to the Malaysian tax authority in regards to the treatment of religious payment to reduce the sense of inequality among citizens and taxpayers. Originality/value – This study enriches the limited literature of tax compliance from the perspective of developing countries, particularly Malaysia, and adds to the limited literature internationally from a religiosity perspective.

An experimental investigation of the impact of using big data analytics on customers’ performance measurement

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Marwa Rabe Mohamed Elkmash ◽  
Magdy Gamal Abdel-Kader ◽  
Bassant Badr El Din
Keyword(s):  
Big Data ◽  
Performance Measurement ◽  
Data Analytics ◽  
Positive Impact ◽  
Big Data Analytics ◽  
Unstructured Data ◽  
Future Research ◽  
Web Based ◽  
Content Type ◽  
The Impact

Purpose This study aims to investigate and explore the impact of big data analytics (BDA) as a mechanism that could develop the ability to measure customers’ performance. To accomplish the research aim, the theoretical discussion was developed through the combination of the diffusion of innovation theory with the technology acceptance model (TAM) that is less developed for the research field of this study. Design/methodology/approach Empirical data was obtained using Web-based quasi-experiments with 104 Egyptian accounting professionals. Further, the Wilcoxon signed-rank test and the chi-square goodness-of-fit test were used to analyze data. Findings The empirical results indicate that measuring customers’ performance based on BDA increase the organizations’ ability to analyze the customers’ unstructured data, decrease the cost of customers’ unstructured data analysis, increase the ability to handle the customers’ problems quickly, minimize the time spent to analyze the customers’ data and obtaining the customers’ performance reports and control managers’ bias when they measure customer satisfaction. The study findings supported the accounting professionals’ acceptance of BDA through the TAM elements: the intention to use (R), perceived usefulness (U) and the perceived ease of use (E). Research limitations/implications This study has several limitations that could be addressed in future research. First, this study focuses on customers’ performance measurement (CPM) only and ignores other performance measurements such as employees’ performance measurement and financial performance measurement. Future research can examine these areas. Second, this study conducts a Web-based experiment with Master of Business Administration students as a study’s participants, researchers could conduct a laboratory experiment and report if there are differences. Third, owing to the novelty of the topic, there was a lack of theoretical evidence in developing the study’s hypotheses. Practical implications This study succeeds to provide the much-needed empirical evidence for BDA positive impact in improving CPM efficiency through the proposed framework (i.e. CPM and BDA framework). Furthermore, this study contributes to the improvement of the performance measurement process, thus, the decision-making process with meaningful and proper insights through the capability of collecting and analyzing the customers’ unstructured data. On a practical level, the company could eventually use this study’s results and the new insights to make better decisions and develop its policies. Originality/value This study holds significance as it provides the much-needed empirical evidence for BDA positive impact in improving CPM efficiency. The study findings will contribute to the enhancement of the performance measurement process through the ability of gathering and analyzing the customers’ unstructured data.

The impact of culture on millennials' attitudes towards luxury brands: evidence from Tokyo and Shanghai

2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Cheng Lu ◽  
Zhencong Sang ◽  
Kun Song ◽  
Kazuo Kikuchi ◽  
Ippei Machida
Keyword(s):  
Social Identity ◽  
Peer Influence ◽  
Positive Impact ◽  
Cross Cultural ◽  
Mediating Effect ◽  
Luxury Brands ◽  
Content Type ◽  
The Social ◽  
The Cross ◽  
The Impact

PurposeBased on the theory of social identity mechanism, this study aimed to investigate the associations with millennial consumers' need for uniqueness (NFU), susceptibility to peer influence (SPI) and attitudes towards luxury brands (ALB) under the cross-cultural context. The mediating effect of fashion innovativeness (FI) and the moderating effect of culture were examined.Design/methodology/approachThe data for this study were collected through a survey from 217 millennials in Shanghai and 268 millennials in Tokyo. Moderation analysis and mediation analysis using Hayes PROCESS macro were applied to test proposed hypotheses.FindingsResults show that NFU and SPI have a significantly positive effect on millennials' ALB, and fashion innovativeness plays a mediating role in this process. Furthermore, the positive impact of NFU on millennials' ALB for relatively individualistic cities (Shanghai) is stronger than for relatively collectivist cities (Tokyo). The positive impact of susceptibility to informative influence (SII) on millennials' ALB for Tokyo is stronger than for Shanghai.Practical implicationsThe research results suggest how different cultures can support marketers in effectively carrying out their business strategy.Originality/valueUnder the cross-cultural background, the social identity mechanism behind the attitudes of millennials towards luxury brands has been widely recognised. However, little is known about how culture could moderate the social identity mechanism behind millennials' ALB. By analysing these mechanisms, this study compares the cultures of Shanghai and Tokyo and expands the previous research achievements.

The impact of service innovation on firm performance: a meta-analysis

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Changli Feng ◽  
Ruize Ma ◽  
Lin Jiang
Keyword(s):  
Firm Performance ◽  
Positive Impact ◽  
Meta Analysis ◽  
Service Innovation ◽  
Future Research ◽  
Quantitative Review ◽  
Content Type ◽  
And Performance ◽  
The Impact ◽  
The Relationship

PurposeWith the rise of service economy, many companies are attempting to gain a competitive advantage through service innovation. However, the existing research has not drawn consistent conclusions about the relationship between service innovation and firm performance. Hence, the purpose of this paper is to provide a quantitative review on the service innovation-performance relationship based on research findings reported in the extant literature.Design/methodology/approachStudies from 46 peer-reviewed articles were sampled and analyzed. A meta-analytic approach was adopted to conduct a quantitative review on the relationship between service innovation and firm performance, and the effects of any potential moderators were further explored.FindingsThe results found that service innovation has a significant positive impact on firm performance. Additionally, the relationship between service innovation and firm performance is influenced by measurement moderators (economic region and performance measurement), and contextual moderators (firm type, innovation type, customer factors and attitudes toward risk).Originality/valueThe meta-analysis has been used to explore the relationship between service innovation and firm performance, and the findings have contributed to the literature on service innovation, as well as providing future research directions.

Corporate tax planning and corporate tax disclosure

2019 ◽  
Vol 28 (2) ◽  
pp. 327-364
Author(s):  
Mahfoudh Hussein Mgammal
Keyword(s):  
Positive Impact ◽  
Positive Influence ◽  
Tax Planning ◽  
Corporate Tax ◽  
Effective Tax Rate ◽  
Firm Level ◽  
Data Set ◽  
Content Type ◽  
The Impact ◽  
Practical Implications

Purpose This paper aims to examine the impact of corporate tax planning (TP) on tax disclosure (TD). Using tax expenses data set, with the detailed effective tax rate (ETR) by reconciling individual items of income and expenses. Design/methodology/approach A firm-level panel data set is used to analyse 286 non-financial listed companies on Bursa Malaysia that spans the period 2010-2012. Multivariate statistical analyses were run on the sample data. The empirical understanding of TD depends on public sources of data in the financial statement, characterized in the aggregated note of tax expenses. Fitting with Malaysian environment, the authors measured TD using modified ETR reconciling items. Findings Results show that TP, exhibit a robust positive influence on TD. This suggests that TP is related to lower corporate TD. In addition, companies with high TP attempt to mitigate the disclosure problem by increasing various TD. The authors further find significant positive impact between each of firm size and industry dummy, on TD. This means that company-specific characteristics are significant factors affecting corporate TD. Research limitations/implications This study contributes to the literature on the effect of TP on TD. It depends on both the signalling theory and the Scholes–Wolfson framework, which are the main theories concerned with TP and TD. Therefore, from a theoretical side, the authors add to the current theories by verifying that users are the party influenced whether positively or negatively, by the extent of TD or the extent of TP activities through Malaysian organizations. Practical implications The evidence found in this paper has important policy and practical implications for the authorities, researchers, decision makers and company managers. The findings can provide them some relevant insights on the importance of TP actions from companies’ perspective and contribute to the discussion of who verifies and deduces from TD directed by companies. Originality/value This paper originality is regarded as the first attempt to examine the impact of TP on TD in a developing country such as Malaysia. Malaysian setting is an interesting one to examine because Malaysia could be similar to other countries in Southeast Asia. Results contribute significant insights to the discussion about TD regarding, which parties are responsible for the verification of TD by firms, and which parties benefit from this disclosure. Findings suggest that companies face a trade-off between tax benefits and TD when selecting the type of their TP.

An investigation of government employees’ support for public-private partnerships

2017 ◽  
Vol 30 (5) ◽  
pp. 467-486 ◽  
Author(s):  
Razilya Shakirova
Keyword(s):  
Environmental Factors ◽  
Positive Impact ◽  
Organizational Factors ◽  
Ordinary Least Squares ◽  
Public Private Partnerships ◽  
Least Squares Regression ◽  
Government Employees ◽  
Content Type ◽  
The Usa ◽  
The Impact

Purpose The purpose of this paper is to investigate the factors that may influence support of public-private partnerships (PPPs) by government employees potentially involved in designing and implementing cross-sectoral collaborations. Design/methodology/approach Based on an original survey of government employees in the USA, this study explores the impact of individual, organizational and environmental factors on their support for PPPs by employing ordinary least squares regression. Findings Among the individual factors, involvement in PPPs and concerns for efficiency have been identified as factors having positive impact on government employees’ support for PPPs. Male government employees seem to be less supportive of PPPs than female government employees. Environmental factors such as public opinion and appointed agency heads positively influence government employees’ views of PPPs. No evidence for the significant impact of organizational factors on government employee perceptions of PPPs was found. Research limitations/implications Factors influencing government employees’ attitudes may also have an effect on employees’ behaviors when involved in PPPs. Further studies may clarify how attitudes are translated into behaviors and how they influence the performance of PPPs. Investigations into government employees’ views of PPPs before and after their actual involvement in partnerships may allow for identifying changes in employees’ support for PPPs and their possible causes. Originality/value This study investigates the impacts of individual, organizational and environmental factors on government employees’ support for partnerships with the private sector that remain under-researched in the literature.

The effect of shipping knowledge and absorptive capacity on organizational innovation and logistics value

2015 ◽  
Vol 26 (2) ◽  
pp. 218-237 ◽  
Author(s):  
Eon-Seong Lee ◽  
Dong-Wook Song
Keyword(s):  
Organizational Performance ◽  
Absorptive Capacity ◽  
Organizational Innovation ◽  
Positive Impact ◽  
Business Environment ◽  
Positive Influence ◽  
Maritime Logistics ◽  
Logistics Industry ◽  
Content Type ◽  
The Impact

Purpose – The purpose of this paper is to examine what types of shipping knowledge are crucial in order for shipping companies to survive in dynamic business environment, and to investigate how the shipping knowledge affects the company’s performance (i.e. organizational innovation and logistics value). This paper also diagnoses the moderating effect of absorptive capacity on the relationship between the shipping knowledge and its effectiveness. Design/methodology/approach – Based on the literature, a theoretical framework and relevant hypotheses are established so as to show associated relationships between shipping knowledge, absorptive capacity, and organizational innovation and logistics value. Data are collected for an empirical analysis and a moderated hierarchical regression analysis is conducted to test the hypotheses. Findings – Results show that a high level of shipping knowledge has a positive influence on the organizational innovation and logistics value of shipping companies. The findings also indicate that, while the absorptive capacity of shipping companies moderates the positive impact of shipping knowledge on the logistics value, it directly affects the improvement of organizational innovation. Research limitations/implications – This research verifies that effective knowledge management of shipping companies plays a significant role in developing organizational innovation and improving logistics performance. The research findings provide shipping companies with a strategic insight into the identification of critical sources for competitive advantage and greater organizational performance from an organizational learning perspective. Practical implications – This line of research is served as an indicator of a good strategic direction for the practitioners engaged in the maritime transport and logistics industry, in order for them to become better integrated entities in a global logistics system as well as maximize their competitive advantages. Originality/value – This paper makes the first attempt in its kind at empirically examining the types of shipping knowledge and its overall effectiveness in terms of the improvement of organizational innovation and logistics value. The moderating role of absorptive capacity on the impact of knowledge on organizational performance has also been initiated in the maritime logistics research.

What good soldiers are made of: the role of personality similarity

2015 ◽  
Vol 30 (8) ◽  
pp. 1003-1018 ◽  
Author(s):  
Jennifer YM Lai ◽  
Simon SK Lam ◽  
Cheris WC Chow
Keyword(s):  
Social Integration ◽  
Social Exchange ◽  
Organizational Citizenship Behavior ◽  
Positive Impact ◽  
Future Research ◽  
Research Attention ◽  
Content Type ◽  
Personality Similarity ◽  
The Impact ◽  
Role Behaviors

Purpose – Previous studies have often yielded mixed results in relation to the similar-to-me effect on extra-role behaviors. Based on social exchange theory, the purpose of this paper is to uncover the contribution of personality similarity to organizational citizenship behavior (OCB), a type of extra-role behaviors. Design/methodology/approach – Questionnaire surveys were conducted in a multinational bank in Hong Kong. The participants were matched sample of 403 customer service representatives from 81 teams and their corresponding team supervisors. Findings – Personality similarity to peers and supervisors had a positive impact on individual OCB (OCB-I) and organizational OCB (OCB-O), respectively, through better communication and social integration. Moreover, personality similarity to peers was related only to OCB-I, whereas personality similarity to supervisor was associated only with OCB-O. Research limitations/implications – Subordinates perform different facets of OCB depending on the subjects they are similar to in terms of personality. Being similar to others could facilitate communication and social integration, which in turn promote OCB targeted at similar individuals. The importance of distinguishing the similarity effects of peers and supervisors separately as well as scrutinizing the effects of different forms of OCB warrants future research attention. Practical implications – Managers can promote OCB by enhancing communication and social integration among employees and supervisors. Social implications – As OCB enhances organizational effectiveness, the economic development of society in general will eventually benefit from having more effective organizations. Originality/value – This study addresses the inconsistent findings of previous studies regarding the impact of similarity on OCB. It demonstrates the contribution of personality similarity to OCB beyond the confounding effects of judgment bias. It also advances theory by studying personality similarity to peers in addition to the commonly studied similarity to supervisors.

Converting service encounters into cross-selling opportunities

2015 ◽  
Vol 49 (3/4) ◽  
pp. 491-511 ◽  
Author(s):  
Ting Yu ◽  
Paul Patterson ◽  
Ko de Ruyter
Keyword(s):  
Goal Orientation ◽  
Hierarchical Linear Modeling ◽  
Positive Impact ◽  
Positive Influence ◽  
Linear Modeling ◽  
Research Issues ◽  
Content Type ◽  
Joint Influence ◽  
The Impact ◽  
A Performance

Purpose – This paper aims to examine how the motivation and ability of individual employees to sell influences their units’ capability to align their service delivery with sales in a way that satisfies customers. It also addresses the potential influence of employees’ confidence in their supervisor’s ability to sell, such that they predict a joint influence of personal and proxy agency. Design/methodology/approach – This study uses hierarchical linear modeling to address the research issues. Findings – Employees’ learning orientation has a positive influence on service-sales ambidexterity, but the impact of a performance-avoidance goal orientation is negative, and a performance-prove orientation has no influence. Proxy efficacy enhances the positive impact of learning orientations due to the manager’s ability to lead by example, facilitate knowledge sharing and provide advice. However, it attenuates the impact of self-efficacy on service-sales ambidexterity, because skilled supervisors tend to take over and eliminate opportunities for employees to build their own skills. It also confirms the positive influence of service-sales ambidexterity on branch performance. Originality/value – To examine the emerging service-sales ambidexterity issues raised in frontline service units, this study adopts a motivation and capability paradigm. It is among the first studies to address service-sales ambidexterity issues by considering both individual and branch contextual factors.

Risk management integration and supply chain performance in ISO 9001-certified and non-certified firms

2019 ◽  
Vol 69 (6) ◽  
pp. 1205-1225 ◽  
Author(s):  
Scott Dellana ◽  
John F. Kros ◽  
Mauro Falasca ◽  
William J. Rowe
Keyword(s):  
Risk Management ◽  
Supply Chain ◽  
Positive Impact ◽  
Mediating Effect ◽  
Iso 9001 ◽  
Supply Chain Performance ◽  
Content Type ◽  
Relationship Of ◽  
The Impact ◽  
The Relationship

Purpose The purpose of this paper is to explore the mediating effect of supply chain risk management integration (RMI) on the relationship between supply chain logistics performance (LP) and supply chain cost performance (CP), as well as on the relationship between LP and supply chain service performance (SP). The impact of CP and SP on overall firm performance (FP) is also explored. ISO 9001-certified firms and non-certified firms are assessed to determine whether superior risk-based thinking, as required in the latest ISO 9001 standard, has a positive impact on the different relationships. Design/methodology/approach A theoretical model is developed and tested based on the participation of 140 supply chain managers. The proposed structural equation model positively relates LP, RMI, CP and SP. RMI is positively linked to CP and SP, while CP and SP are positively related to overall FP. Two subsamples (a group of 63 ISO 9001-certified firms and a group of 77 non-certified firms) are used to evaluate the model. Findings For certified and non-certified firms, LP is positively related to RMI, CP and SP, and SP and CP are positively related to FP. However, for certified firms, RMI partially mediates the relationship of LP with both CP and SP, while for non-certified firms, RMI does not mediate these relationships. The findings suggest that ISO 9001-certified firms are able to leverage RMI efforts to impact positively on supply chain performance, whereas non-certified firms are not. Research limitations/implications The study findings are based on the perceptions of managers. Even though the majority of the 63 certified firms included in this study were ISO 9001:2015 certified, the model results do not differentiate between companies certified to the 2008 version of the standard and the 2015 version (which specifically requires demonstration of risk-based thinking). Practical implications This study suggests that ISO 9001 provides a framework for risk management processes and collaboration with supply chain partners to positively impact the relationship of LP with cost and SP. Originality/value This is one of the first studies to characterize the benefits of using a structured approach for risk-based thinking that is associated with ISO 9001.

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