bluuebunny/crossref_metadata_2025_split huggingface dataset:
Accounting, tax compliance and New Zealand indigenous entrepreneurs: a Bourdieusian perspective
Authors: Yong Sue , Fukofuka Peni 
Published: January 2023

PurposeThis study offers a Bourdieu-oriented analysis of the tax compliance practice for indigenous entrepreneurs in New Zealand. It examines the intersection of accounting and tax for Māori entrepreneurs and their relational interactions with the Inland Revenue Department (IRD)/state/Crown and accountants by considering the contextual factors of history, culture and society of Māori.Design/methodology/approachQualitative research was adopted using face-to-face in-depth interviews with 34 participants and reviewing government documents. The authors analyse the tax compliance practice by drawing on Bourdieu's concepts of field, capital and habitus to conceptualise the tax field as a site of struggle for power and control by the IRD, accountants and indigenous entrepreneurs.FindingsThis study demonstrates how the tax field is structured as a game between tax reporting, taxpaying and monitoring functions. The position within the field is determined by the actor's access to the relevant capitals and habitus. It identifies how accounting, given its centrality to tax compliance, facilitates the power relations between the IRD, accountants and Māori entrepreneurs. The Eurocentric accounting-based tax reporting and the contextual factors illuminate how indigenous entrepreneurs are being dominated in the tax field. They experienced cultural dissonance with conflicting responsibilities when traversing the collectivistic indigenous and tax fields. Their collectivism involves sharing resources as they cherish whanaungatanga (relationship, kinship) and manaakitanga (kindness, generosity), which are at odds and are not valued in the tax field.Practical implicationsIt is an empirical illustration of the connection between accounting, tax and power for indigenous taxpayers and their relationship with the IRD/Crown and accountants. It has practical implications for developing and enhancing tax compliance in jurisdictions with indigenous taxpayers. Such an understanding is helpful for policymakers, government, business agencies and the accounting professions when assisting, empowering and educating indigenous groups regarding tax compliance.Originality/valueThis paper responds to the call for accounting research with modern-day indigenous peoples rather than historical ones. The paper fills a gap in the accounting and tax literature by examining the tax compliance practice of indigenous small and medium enterprise (SME) entrepreneurs using Bourdieu's framework. It identifies how the role of accounting creates, maintains and reinforces power structures in the tax field. Tax/accounting reporting based on Eurocentric rules disempowers and alienates indigenous entrepreneurs. They misrecognise their actions in reproducing the existing power structures in the tax field due to deeply held historical and cultural factors about the fear of the Crown/state and their practice of rangitaratanga (esteeming authorities).
Examining the impact of gender power and gender diversity within the top management team on firm performance and firm risk
Authors: Walton Richard , Tribbitt Mark A. 
Published: January 2023

PurposeThis study moves beyond existing research on gender diversity to define a new construct – gender power. The study examines gender power within the top management team (TMT) and its relationship to firm performance and firm risk.Design/methodology/approachThe study utilizes a cross-disciplinary combination of upper echelons theory and finance theory as a framework to further examine the impact of gender power within the TMT and its impact on firm risk and firm performance. Employing data collected for 2,570 American publicly traded small-, medium- and large-cap firms over a 20-year period, panel regression analyses were conducted for measures of firm risk and firm performance, beta and return on assets (ROA), respectively.FindingsThis study shows that gender diversity and gender power are two distinct constructs with different effects. The findings from this study suggest that gender power may be a stronger predictor of the relationship between firm performance and firm risk than simply gender diversity alone.Research limitations/implicationsThis study was conducted based on a sample of publicly traded firms. These relationships may not be generalizable to firms in other contexts. Further, other variables representing firm performance and firm risk may add to this research.Practical implicationsUnderstanding the differences between gender diversity and gender power may allow firms to make more informed decisions when adding female executives to their TMTs.Originality/valueThis study proposes an objective representational indicator of structural power to measure the relative power of female executives of public companies that allows the expansion of existing research examining the distinction between gender diversity and gender power and their relationship to firm risk and firm performance.
The roles of internal marketing and person-organization fit in hospitality employees’ life satisfaction: an integration of work and nonwork domains
Authors: Thai Trung Dam-Huy , Nguyen Tin Trung , Chen Wen-Kuo , Tang Au Due 
Published: January 2023

PurposeIntegrating the Stimulus-Organism-Response model, the spillover theory and the person-organization fit literature, this study investigates how internal marketing spills over its effects from the work domain to nonwork domains.Design/methodology/approachData of 279 hotel employees working in the US were collected from a self-administered survey via Amazon Mechanical Turk.FindingsFindings support the direct effects of internal marketing on job performance and job satisfaction, and of job satisfaction on life satisfaction. Moreover, results show the mediating roles of perceived person-organization fit, highlighting the mechanism by which internal marketing generates its spillover effect from the work domain to the life domain.Originality/valueThis study advances the conversation on employee-organization behaviors by revealing how internal marketing could lead to job satisfaction, job performance and life satisfaction. These insights reflect the true interconnection of human work and life. For hospitality employees’ well-being, this study encourages managers to simultaneously adopt and integrate the five functional activities of internal marketing (i.e. communication, compensation, welfare system, training and management support) in organizational operations.
The role of cultural distance in boosting international tourism arrivals in ASEAN: a gravity model
Authors: Heriqbaldi Unggul , Esquivias Miguel Angel , Agusti Kemala Sari 
Published: January 2023

Purpose
This study aims to explore the role of cultural distance, economic integration, price competitiveness and substitution prices for tourism arrivals between 10 Southeast Asian (ASEAN) countries and 22 other origin countries from 2007 to 2019.

Design/methodology/approach
A panel-data gravity model is applied to estimate tourism demand in the ASEAN region. An index of cultural distance (time-variant) is introduced to examine the role of cultural differences across bilateral partners. Moreover, relative prices and substitution prices are introduced to the gravity equation to estimate price elasticities. Finally, this study tested whether the ASEAN free trade agreements (FTAs) encourage intraregional tourism arrivals. Two-panel regression approaches are used to test the model.

Findings
Cultural distance positively affects tourism inflows, boosting foreign arrivals. Income and price elasticities are important determinants in the demand model for ASEAN. A gain in price competitiveness versus alternative destinations can lead to substitution in destination choice. Meanwhile, geographic distance has a negative impact on arrivals, suggesting that connectivity and transportation are key in boosting tourism inflows in ASEAN. A decline in the disposable incomes of tourists caused by the COVID-19 pandemic may reduce tourism arrivals in the region. However, when currencies in ASEAN weaken, and consumer prices are lower than in other destinations, arrivals in ASEAN will be stimulated. FTAs have facilitated travel intra-ASEAN, which is an advantage over the extra-ASEAN sector.

Practical implications
Cultural heritage could be used in tourism promotion as ASEAN can attract tourists seeking novelty and new excitements. ASEAN countries could create complementary destinations and jointly promote cultural heritage to accelerate the region’s recovery. The depreciation of currencies in ASEAN and the gain in relative price competitiveness could attract more tourist visits, helping the region reestablish tourism activities in a postpandemic economy.

Originality/value
The model accounts for three key variables in the gravity approach: cultural distance in ASEAN tourism inflows, the effects of the ASEAN economic community on intraregional tourism, and relative and alternative price competitiveness. This study enriches the literature about tourism-demand approaches in modeling tourism arrivals.
Women on boards, firm earnings management (EM) and performance nexus: does gender diversity moderate the EM–performance relationship?
Authors: Mensah Emmanuel , Onumah Joseph Mensah 
Published: January 2023

Purpose
This paper aims to shed light on an essential role that “female directors” on boards of companies in sub-Saharan Africa play towards corporate financial performance enhancement. The study observes how board gender diversity moderates the relationship between earnings management (EM) and financial performance of firms in sub-Saharan Africa from a dynamic perspective.

Design/methodology/approach
The study’s sample comprises 105 companies listed on the respective stock markets of nine sub-Saharan African countries. The data are collected from annual reports over the period 2007–2019, a total of 1,166 firm-year observations. Panel data models are used in the analyses.

Findings
The study finds that the performance effect of EM is contingent on board diversity and this finding persists even after controlling for dynamic endogeneity, simultaneity and unobserved time-invariant heterogeneity inherent in the EM and performance relationship.

Research limitations/implications
The findings should be understood within the context that, only available annual reports and audited financial statements that were filed with respective capital markets of the nine surveyed countries are used as source of information.

Originality/value
The current study is unique, in that, it is the first panel multi-cross-country investigation within Africa to introduce gender diversity in the study of the relationship between EM and firm performance. It therefore extends the agency theory by using gender diversity as a moderating variable in the EM–firm performance nexus.
The impact of the COVID-19 pandemic on motivating factors affecting individual investors’ socially responsible investment decision: a comparative analysis of the USA, Germany and Japan
Authors: Murashima Miho 
Published: January 2023

Purpose
Individual investors are experiencing serious sentiment shifts that influence their financial activities due to the COVID-19 pandemic while socially responsible investment (SRI) has garnered attention worldwide. This study aims to explore how individual investors’ sentiments and investment choices altered in reaction to the COVID-19 pandemic.

Design/methodology/approach
We surveyed 1,219 individual investors in Japan, the USA and Germany using an online questionnaire and performed a cross-sectional analysis using logit and ordered logit regressions.

Findings
This study found that individual investor sentiment affects SRI after COVID-19, but not necessarily in the same manner. Return-focused aspects negatively affect their SRI, while relationship-oriented social issues positively affect it. In addition, the relationship differs by nation. Japanese investors anticipate shorter term SRI returns than the US and German investors. Only Japanese investors’ SRI decisions were impacted by the relationship-oriented social factors including the environment, diversity and employee rights and welfare.

Research limitations/implications
This study emphasizes the need for precise motivation characterization when evaluating the same issue. The author also identified the variance and characteristics among countries, which differ from previous research.

Practical implications
An academically credible image of the relationship will enable business managers to find appealing strategies. This study also suggests country-specific investor relations strategies.

Originality/value
This study differentiates return- and relationship-oriented social motivations for SRI into 14 components, thus clarifying the relationship mechanism between the COVID-19 pandemic and individual investors’ SRI behavior. Moreover, no study has compared individual investor sentiment and investment behavior affected by the pandemic in the three countries.
Stress-dependent unstable dynamic propagation of multiple hydraulic fractures: a review of stress shadow effects and continuum-discontinuum methods
Authors: Wang Yongliang , Liu Nana 
Published: January 2023

PurposeThe unstable dynamic propagation of multistage hydrofracturing fractures leads to uneven development of the fracture network and research on the mechanism controlling this phenomenon indicates that the stress shadow effects around the fractures are the main mechanism causing this behaviour. Further studies and simulations of the stress shadow effects are necessary to understand the controlling mechanism and evaluate the fracturing effect.Design/methodology/approachIn the process of stress-dependent unstable dynamic propagation of fractures, there are both continuous stress fields and discontinuous fractures; therefore, in order to study the stress-dependent unstable dynamic propagation of multistage fracture networks, a series of continuum-discontinuum numerical methods and models are reviewed, including the well-developed extended finite element method, displacement discontinuity method, boundary element method and finite element-discrete element method.FindingsThe superposition of the surrounding stress field during fracture propagation causes different degrees of stress shadow effects between fractures and the main controlling factors of stress shadow effects are fracture initiation sequence, perforation cluster spacing and well spacing. The perforation cluster spacing varies with the initiation sequence, resulting in different stress shadow effects between fractures; for example, the smaller the perforation cluster spacing and well spacing are, the stronger the stress shadow effects are and the more seriously the fracture propagation inhibition arises. Moreover, as the spacing of perforation clusters and well spacing increases, the stress shadow effects decrease and the fracture propagation follows an almost straight pattern. In addition, the computed results of the dynamic distribution of stress-dependent unstable dynamic propagation of fractures under different stress fields are summarised.Originality/valueA state-of-art review of stress shadow effects and continuum-discontinuum methods for stress-dependent unstable dynamic propagation of multiple hydraulic fractures are well summarized and analysed. This paper can provide a reference for those engaged in the research of unstable dynamic propagation of multiple hydraulic structures and have a comprehensive grasp of the research in this field.
The reuse of DCMI metadata terms in linked open vocabulary
Authors: Zhang Aimin , Zhang Yingjun , Jia Junzhi 
Published: January 2023

Purpose
This study aims to explore the reusing of Dublin core metadata initiative (DCMI) metadata terms on the linked open vocabulary (LOV) platform in the linked data environment to offer a better understanding of the reusing behaviour during the process of vocabulary construction and further explain why DC has become a popular vocabulary.

Design/methodology/approach
The authors selected LOV, as a typical linked data platform. The SPARQL language was used to acquire and parse data to examine the reuse types of DCMI terms, the reuse distribution of classes and properties in different semantic relation types among vocabularies, the subject and size of the reused vocabularies and the correlation between vocabulary reuse and data set reuse.

Findings
Results showed that DCMI metadata terms were reused by 83.7% of LOV vocabularies and became the core nodes on the vocabulary-linked network. Among the six relationships between vocabularies and the DCMI metadata terms, the metadata relationship is the most frequently used. DCMI metadata terms are reused by small- and medium-sized vocabularies and are not limited to subject domain.

Originality/value
This is one of the first studies focussing on the roles of DCMI metadata terms in vocabulary reusing. Furthermore, it provides a systematic view of how these DCMI terms participate in the construction of other vocabularies and in features of reused vocabularies.
Smart working as an organisational process or as a social change? An Italian pandemic experience
Authors: Morea Donato , Basile Gianpaolo , Bonacci Isabella , Mazzitelli Andrea 
Published: January 2023

PurposeAlong the coronavirus pandemic, huge business challenges are facing as a result of collapsing customer demand and organisational significant changes supported by digital development, while the increasing social and environmental needs involve business and individuals. The authors argue that this trend is modifying organisational and market logic, replacing them with values and practices linked to community-based models. The present work aims to study the impact that smart working (SW) has on the worker, seen both as a member of the organisation and the social community.Design/methodology/approachThe study data were collected from a computer-assisted web interview administered in 2020 to public employees working for health agencies across the Campania region, in South Italy. To test the conceptual model, partial least squares-structural equation modelling is used. Considering the abductive soul of the research, the study represents a pilot survey that will deliver stochastic results to be subsequently replicated in all Italian health agencies.FindingsThe results of the research highlighted how the evolutionary dynamics of SW employees tend towards a reconceptualisation of workspaces, a redefinition of time and emotions and a better balance between work and personal life, thus creating a greater space for social and community aspects and determining a greater involvement in their working life.Originality/valueThis research introduces a new win-win logic in the labour market, one capable of generating advantages for people, organisations and the entire social system by allowing workers to better reconcile working times with their personal needs and with flexibility demands coming from companies.
Comparing virtual political campaigns with traditional political campaigns: evidence from Kuwait during the COVID-19 pandemic
Authors: Alhaimer Rashed 
Published: January 2023

Purpose
This study aims to focus on how virtual campaigns are affecting voters in the elections of Kuwait, as well as whether such virtual campaigns will replace traditional campaigns in the post-COVID era.

Design/methodology/approach
This qualitative research adopts a purposeful sample when selecting participants from candidates and the managers of electoral campaigns in Kuwait. Fifteen participants were selected, which has been sufficient to achieve data saturation, and then, textual data were collected via semistructured interviews from 15 candidates and the managers of electoral campaigns in Kuwait during the COVID-19 pandemic.

Findings
The findings indicate that candidates preferred using virtual campaigns which enabled them to reach voters during the time of COVID-19’s lockdown. Majority of responses underlined that social media platforms do direct political messages to the voters. Hence, social media platforms should be perceived as preferred medium for communicating with supporters, especially in the post-COVID-19 era. However, some responses uphold the importance of keeping traditional political campaigns due to the peculiar nature of the Kuwaiti community where there is a need for socialization and meeting face-to-face with voters.

Originality/value
This research provides a new evaluation about the role of virtual political campaigns in Kuwait. It highlights the crucial and increasing role of virtual political campaigns in attracting voters; nevertheless, it found that virtual campaigns should be used as addendum to conventional political campaigns in the post-COVID-19 era in Kuwait.
Marketing of electronic resources by universities and colleges in Tanzania
Authors: Muneja Paul Samwel 
Published: January 2023

Purpose
This study aims to evaluate Web-based tools that are potentially used by universities and college libraries to market e-resources in Tanzania.

Design/methodology/approach
This study evaluated Web-based tools that are potentially used to market e-resources in libraries in Tanzania. A sample of 52 universities and colleges was approved by Tanzania Commission for Universities and was purposively selected for this study. The evaluation was conducted with an established checklist to evaluate the websites with a view to identifying Web-based tools, which are potentially useful in marketing e-resources.

Findings
The finding of this study indicates that most libraries have websites linked to their institutional websites. The finding has revealed that social media are mostly used by public universities to market e-resources. However, only one university is using WhatsApp to communicate with patrons. The findings show that the majority of public university libraries display a list of e-resources on their websites. Moreover, the displayed e-resources of most websites are not up to date, and some of them are irrelevant. Also, most public universities provide guidelines on how to use the subscribed e-resources as opposed to their counterpart.

Originality/value
The study on the evaluation of Web-based e-resources marketing tools is new in Tanzania. The finding of this study will trigger efforts to adjust the way libraries market their e-resources online.