bluuebunny/crossref_metadata_2025_split huggingface dataset:
Job performance, knowledge and perceived power of tax officers on tax morale amongst agrochemical traders in Ghana
Authors: Kumi Richmond , Kwasi Bannor Richard 
Published: January 2023

PurposeThe paper aims to examine agrochemical traders’ tax morale in three Ghanaian regions.Design/methodology/approachPrimary data were collected from 92 respondents using structured questionnaires. A multistage sampling technique was employed and used in selecting respondents.. Descriptive statistics, factor analysis and quantile regression analysis were used to analyse data obtained via the questionnaires.FindingsThe study found tax reporting knowledge, tax calculating knowledge and tax payment knowledge to be the keen factors influencing agrochemical traders’ tax knowledge. It was also revealed that age, religion and marriage positively influence the tax morale of traders. Inversely, gender, high level of education and monthly sales were found to affect tax morale negatively. Moreover, trust (respect, trustworthiness and expertise knowledge) negatively influenced tax morale. Authorities’ tax knowledge and power (sanction and lockdown) were revealed to impact tax morale positively. However, tax morale decreases amongst agrochemical traders with higher tax morale when sanction increases.Originality/valueUnlike previous studies which focussed on tax morale amongst individuals and firms outside the agribusiness sector, this study examined the tax morale within the informal agrochemical trading sector, which has recently attracted colossal patronage due to the high usage of agrochemicals amongst farmers in Africa and Ghana. This study also assumed tax morale to be at different levels; hence the factors that affect the morale at different levels differ. Therefore, the study examined the factors influencing tax morale amongst agrochemical traders by segregating tax morale into quartiles. Relating to theory, the economic deterrence theory was used to ground the study, which is not usually used in most tax morale studies.
A survey on ESG: investors, institutions and firms
Authors: Rau P. Raghavendra , Yu Ting 
Published: January 2023

PurposeOver the past two decades, the topics of Environmental, Social and Corporate Governance (ESG) and Corporate Social Responsibility (CSR) have attracted an increasing amount of interest, reflecting a growing sensitivity of investors and corporations towards environmental, social and governance issues.Design/methodology/approachThis survey offers an overview of the academic literature on ESG/CSR through the lens of investors, institutions and firms. We first discuss the definitions of ESG and CSR and their relationship to each other.FindingsWe next describe how ESG is measured and note problems with the measurement of and quality of ESG data and discrepancies between different measures of ESG. We then turn our attention to investors, examining what types of investors invest in ESG and the role of institutional investors in ESG. From the firm's perspective, we discuss why firms themselves conduct ESG. We also summarize the literature on the impact of ESG on firms: how ESG affects firms' financing, disclosure and reporting activities and firm performance. Finally, we describe other consequences of the focus of ESG and CSR on firms and investors.Originality/valueThis survey offers an overview of the academic literature on ESG/CSR through the lens of investors, institutions and firms.
Innovation and economic performance of firms in national science & technology park, Islamabad, Pakistan
Authors: Ullah Sami , Ahmad Tooba , Mehmood Tariq , Sami Abdul 
Published: January 2023

Purpose
Science and technology parks (STP) are established to facilitate innovation and the rapid development of cutting-edge technologies. The innovation performance of tenants is the primary feature of all successful STPs globally. The purpose of this study is to investigate firms’ innovation and economic performance at the National Science and Technology Park (NSTP), Islamabad, Pakistan.

Design/methodology/approach
The CDM (the acronym of the three authors’ names, Crépon, Duguet and Mairesse) model following a two-stage approach was used to analyze the survey data of 105 tenants. The innovation performance of tenants was estimated through probit regression at Stage 1, and the economic performance of tenants given their innovation performance was examined at Stage II using Tobit regression and the Heckman model.

Findings
The findings suggest that compatibility of innovation with the existing competitive advantage of a firm increases the innovation performance of firms, whereas collaboration of firms with NUST for research and development has only a marginal effect on innovation performance. However, the tenant’s business and social networking were weak, possibly due to the short time spent on NSTP.

Originality/value
These STPs are expected to be hubs of technology development and transfer by fostering open innovation through internal and external collaborations. To the best of the authors’ knowledge, this is the first study to estimate the innovation performance of tenants at NSTP, the first fully integrated STP in Pakistan. Despite shortcomings, the innovation and economic performance of NSTP tenants warrant further public policy support to inculcate open innovation culture.
Reconsidering India’s climate diplomacy and domestic preferences with a two-level approach
Authors: Zhang Juan , Zou Xiaolong , Muhkia Anmol 
Published: January 2023

Purpose
International climate politics are gradually changing in terms of new and ground-breaking policies and decision-making spearheaded by national governments. The growing global demand to combat climate change reflects the current challenges the world is facing. India’s negotiations at United Nations Conference on Climate Change are based on “equity,” “historical responsibility” and the “polluter pays” agenda, until a shift in the voluntary reduction of carbon emissions takes place. The purpose of this study is to understand why India, a “deal breaker”, is seen as a “deal maker” in climate governance?

Design/methodology/approach
For a state like India, domestic preferences are equally important in introducing climate policies alongside its concerns over poverty reduction and economic development, which also stand with its sustainable development goals. This paper explains India’s decision-making using a two-level approach focusing on “domestic preferences.” This rationale is based on India’s historical background as well as new upcoming challenges.

Findings
This paper shows that India has both the domestic needs and long-term benefits of combating climate change to cut carbon emissions, which gives the responsibility primarily to domestic audiences and international societies.

Originality/value
This paper uses an international political lens to critically analyze India’s climate positions and politics from both domestic and international levels, demonstrating the importance of considering both short- and long-term goals. The outcome benefits not only the policymakers in India but also stakeholders in the Asia-Pacific and beyond.
Ex post i-deals, work-life balance, and work well-being in the hospitality industry: the moderating role of gender
Authors: Sun Ning , Liang Sai , Li Hui , Song Haiyan 
Published: January 2023

Purpose
This study aims to examine the effect of several types of ex post idiosyncratic deals (i-deals) on work–life balance and work well-being, focusing on the mediating effect of work–life balance on the relationship between ex post i-deals and work well-being as well as the moderating effect of gender on the relationship between ex post i-deals and work–life balance in the hospitality industry.

Design/methodology/approach
This study uses a questionnaire survey of 642 hotel managers from developed cities in China and analyze the data with structural equation modeling. This study also conducts on-site interviews among 20 hotel managers to support conclusions of the survey.

Findings
The results indicate that task i-deals as well as career and incentives i-deals significantly promote work–life balance, thereby indirectly improving work well-being. However, the impact of flexibility i-deals on work–life balance and work well-being is insignificant. The influence of career and incentives i-deals on work–life balance for males is slightly stronger than that for females.

Practical implications
This study has practical implications for hotel employers in terms of using various ex post i-deals to motivate and retain hotel managers by improving personal work–life balance and work well-being.

Originality/value
As one of early attempts to highlight the potential of i-deals to serve as solutions for work–life conflicts and unhappiness issues among hotel managers, this study provides novel insights into the mediating process between ex post i-deals and work well-being from the work–life balance perspective as well as distinct influences of various ex post i-deals on work–life balance for male and female managers.
A digital transformation approach in hospitality and tourism research
Authors: Cheng Xusen , Xue Tong , Yang Bo , Ma Baojun 
Published: January 2023

PurposeBecause of the COVID-19, the digital transformation of global hospitality and tourism speeds up. This paper aims to provide comprehensive frame of the digital transformation for further hospitality and tourism research.Design/methodology/approachThrough conducting a critical review of the impact of COVID-19, the current situation about the application of digital technology and digital transformation in hospitality and travel, this study used a qualitative approach to present the viewpoints.FindingsThis research presents a theoretical research framework for the hospitality and tourism about digital transformation, including possible directions, contexts and methods. It highlights the importance of digital transformation, and further proposing specific research topics.Research limitations/implicationsThis research brings valuable implications and guidance for future research from the aspects of key research streams, research context and methodological approaches in hospitality and tourism about digital transformation.Originality/valueThis paper supplies existing critical reviewed research through paying attention to the digital transformation approach in hospitality and tourism, providing research guidance technically to the industry of hotels and travel.
Getting to diversity: an examination of the antecedents and outcomes of resistance to diversity-related organizational change
Authors: Workman-Stark Angela 
Published: January 2023

PurposeThe purpose of this study was to investigate the contributors to individual resistance to diversity-related organizational change (DROC) and how it might be reduced.Design/methodology/approachFrom survey data collected through three separate samples of the US population, the study tested the antecedents and outcomes of resistance to DROC and the moderating effect of organizational justice on these relationships.FindingsFindings reveal that attitudes about workplace diversity are influenced by individual factors (sex and race), which in turn are significantly related to individual resistance to DROC. Independently, organizational justice moderated the effects of employee attitudes and perceived threats on resistance to DROC, suggesting that resistance is increased when employees perceive they are treated justly.Originality/valueThis is the first known study to investigate resistance to DROC as well as its potential antecedents and outcomes. Findings suggest that organizational justice is an important consideration in implementing DROC.
Controlling corruption in African countries: innovation, financial inclusion and access to education as alternative measures
Authors: Jungo João , Madaleno Mara , Botelho Anabela 
Published: January 2023

PurposeThis study aims to examine the impact of financial inclusion and financial innovation on corruption, considering the moderating role of education, as well as identify the specific modality of digital inclusion and payments that contribute to corruption reduction.Design/methodology/approachThe study uses a representative sample consisting of 46 African countries in three different years 2011, 2014 and 2017. On the data, feasible generalized least squares (FGLS), instrumental variables – two stages least squares (IV-2SLS) and two-stage generalized method of moments (IV-2GMM) model estimation methods were employed.FindingsThe results suggest that financial inclusion and education significantly reduce corruption. As well, the interaction between financial inclusion and education reduces corruption. Additionally, the authors find that the expansion of bank credit and the use of credit and debit cards are the specific modes of financial inclusion and digital payments that can contribute to corruption reduction.Research limitations/implicationsThis study awakens policymakers in African countries about the need to consider education as an alternative measure to support financial inclusion and reduce the use of physical cash in transactions for an effective fight against corruption.Practical implicationsRegarding practical implications, the study shows that financial inclusion besides reducing poverty for households can contribute to macroeconomic stability in Africa.Originality/valueThe study uses a representative sample composed of 46 African countries and considers the role of education in moderating the relationship between financial inclusion and financial innovation on corruption. Furthermore, the study identifies the specific modality of financial inclusion and digital payments that contribute to corruption reduction.
A co-production approach to exploring an integrated service model in UK local authorities
Authors: Diba Parisa , Bowden Jonathan , Divers Andrew , Taylor Beth , Newbury-Birch Dorothy , Ling Jonathan 
Published: January 2023

PurposeIntegrated service models aim to simplify access, enable effective delivery, remove duplication and provide a holistic and person-centred approach. This project explored the development of integrated well-being services in two local authorities in North-East England. The purpose of this paper is to address this issue.Design/methodology/approachUnderpinned by public health and co-production approaches, the project utilised a mixed-methods approach. Data were collected via online surveys (n = 95), virtual interviews with members of the local population (n = 8) and practitioners and commissioners (n = 8) to explore needs for a new service. Thematic analysis was used to identify key themes and issues.FindingsSeveral benefits of an integrated service were highlighted by both staff and service users, with a central anticipated benefit being the provision of holistic care. Improvement in information sharing was also seen to increase the efficiency of services and communication barriers between services. Beneficial aspects and barriers related to the COVID-19 pandemic on current service provision were reported that have informed our future recommendations.Originality/valueThe authors’ findings provide a much deeper insight into function, care, social inclusion and ongoing support needs, from both the perspectives of staff and service users. Service users and staff saw value in an integrated model for themselves, as well as the wider community. The authors’ findings indicate that the integrated service model is a promising one for the development of services within local authorities.
Technology, lean, quality and human resource practices in manufacturing: how does size as a contingency factor matter?
Authors: Szász Levente , Demeter Krisztina , Csíki Ottó , Horváth Réka 
Published: January 2023

PurposeTaking its outset in operations management (OM) contingency research, this paper aims to investigate how firm size, as one of the most powerful explanatory factors, influences the implementation and performance impact of four key manufacturing practices.Design/methodology/approachThree large-scale surveys from three different points in time, with a total of 1880 observations from varied geographical regions, are used to offer generalizable evidence on how firm size influences the implementation and performance outcome of technology, lean, quality and human resource practices.FindingsThe four manufacturing practices positively enhance performance: quality and lean practices produce the most consistent effects, while technology and human resource practices turn more beneficial in the latest sample. Furthermore, the authors offer robust support for the selection and mediation models (larger firms generally invest more in the four practices and, through that, achieve higher performance), while finding no evidence for the moderation model (smaller firms can equally benefit if they possess the resources to invest in these practices).Originality/valueAs manufacturing practices are continuously evolving, their performance impact cannot be guaranteed in any context. Size is a frequently used contingency variable in OM studies, but results are contradictory in terms of its impact on the implementation and performance outcomes of manufacturing practices. This study manages to ease these contradictions.
The dynamic role of the Japanese property sector REITs in mixed-assets portfolio
Authors: Razak Muhammad Zaim 
Published: January 2023

PurposeThis study examined the dynamic role of the Japanese property sector, particularly the real estate investment trusts (REITs), in mixed-asset portfolios of stocks and bonds, as well as office, retail, hotel and residential REITs.Design/methodology/approachDaily data were retrieved from 01 January 2008 to 31 December 2019. The sample time frame consisted of in-sample and out-of-sample periods. The dynamic conditional correlation-generalised autoregressive conditional heteroskedastic (DCC-GJRGARCH) model was deployed to obtain the forecast estimates of time-varying volatility of REITs and correlations with other assets. The estimates were employed to construct out-of-sample portfolios based on the three assets for daily investment. The five sets of portfolios with each individual property sector REITs, as well as a portfolio of stocks and bonds that served as a benchmark, were produced. The average utility for each set of portfolios was estimated and compared with the average utility of the benchmark portfolio. The average transaction cost (TC) for portfolio rebalancing was calculated as well.FindingsThe forecast of volatility estimates for each property sector revealed that each asset displayed a similar pattern with the differences in the volatility magnitude. Notably, hotel and retail REITs were more volatile than other property sector REITs. The property sector REITs exhibited a positive correlation with stocks but negatively linked with bonds. The results unveiled the diversification benefits of incorporating property sector REITs. The portfolio with property sector REITs had higher risk-adjusted returns and utility, compared to portfolio consisting of stocks and bonds. The benefits outweighed the TC for portfolio rebalancing.Practical implicationsThis study highlights the importance of quantifying the conditional time-varying volatility and correlations of the property sector REITs with other asset returns, especially for investment decision, to select and include property sector REITs in mixed-asset portfolios. For fund managers seeking liquid assets in daily investment, this analysis suggests the inclusion of hotel and retail REITs to enhance REITs' portfolio performance.Originality/valueThis study is the first to investigate the dynamic characteristics of the volatility and correlation of each property sector REITs with other financial assets by employing the conditional framework that accounted for short- and long-run persistency in economic shocks. The reported outcomes shed light on the differences in the underlying properties that contribute to the variances in dynamic volatility of each sector REITs, as well as REITs' correlations with stocks and bonds. This application enables the authors to transmit the dynamics of variance-covariance matrix amongst each property sector REITs, stocks and bonds into asset allocation problem on a daily basis.
What drives team learning: core conditions and paths
Authors: Pinheiro Margarida , Rebelo Teresa , Lourenço Paulo Renato , Dimas Isabel 
Published: January 2023

Purpose
The purpose of this study is to analyze the configurational effect of transformational leadership, team conflict, team cohesion and psychological safety on team learning.

Design/methodology/approach
The questionnaire and two different data sources (team members and team leaders) were used as data collection strategy. Based on a sample of 82 teams, qualitative comparative analysis in its fuzzy set variant was used to test the model.

Findings
The findings of this study reveal that three important paths explain team learning: the presence of transformational leadership, task cohesion and psychological safety with the absence of relationship conflict; the presence of transformational leadership, social and task cohesion and psychological safety; and the presence of transformational leadership, social and task cohesion with the absence of relationship and task conflict.

Originality/value
Overall, the findings suggest that the presence of transformational leadership, team cohesion and psychological safety and the absence of conflict are important conditions for team learning to occur, as well as that more than one configurations of antecedent factors drive team learning.
The interactive effects of intragroup cooperation and competition: toward a perspective of paradox
Authors: Ouyang Xi , Liu Zhiqiang , Gui Chenglin 
Published: January 2023

PurposeUnderpinned by paradox theory, this study aims to investigate how and when intragroup cooperation and competition combine to drive individual creativity. It further examines how group goal orientation influences individuals’ creative processes by underscoring its effect on individuals' tendency to adopt a paradox lens.Design/methodology/approachA time-lagged survey was conducted with 85 leaders and 420 employees in Chinese high-tech companies that were actively engaged in innovative activities.FindingsThe results reveal that pure cooperation or pure competition exerts no significant influence on creativity, yet simultaneous high levels of cooperation and competition give rise to strong levels of creativity. This combined effect of cooperation and competition on employees' creativity could be explained by their changes in cognitive flexibility. Moreover, employees' flexible responses to high levels of cooperation and competition could be promoted when groups enact learning goals rather than performance goals.Originality/valueThis study provides a theoretical perspective on how cooperation and competition can be contingent upon each other. It also highlights the role of group learning goals when members strive to be creative in groups with high levels of competition and cooperation.