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Article
Publication date: 9 April 2024

Mohd Abass Bhat, Shagufta Tariq Khan, Yousuf Mohamed Zahran Al Balushi, Abel Dula Wedajo and Mohammad Haseeb

Based on the extended theory of planned behavior, this study aims to examine potential intentions-related factors that affect Islamic tax compliance moderated by information and…

Abstract

Purpose

Based on the extended theory of planned behavior, this study aims to examine potential intentions-related factors that affect Islamic tax compliance moderated by information and communication technology (ICT) adoption.

Design/methodology/approach

A quantitative cross-sectional design was used to distribute questionnaire sets to 975 working Muslim Omanis by using convenience sampling method. PLS-SEM was mainly used to examine the data.

Findings

All the factors determine behavioral intention to pay Islamic tax (BIIT), which significantly predicts Islamic tax compliance behavior (ITCB). However, perceived control behavior negatively determines intention. ICT adoption moderates the link between BIIT and ITCB.

Practical implications

This study offers both practical and theoretical implications that can guide efforts to promote Islamic tax compliance and advance our understanding of tax behavior within the ETPB framework.

Originality/value

This study accounted for crucial factors determining intention than earlier ones using the ETPB. Considering technological advancements, the study also assessed the moderating role of ICT between BIIT and ITCB.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 6 November 2023

Abel Dula Wedajo, Shagufta Tariq Khan, Mohd Abass Bhat and Yousuf Mohamed Zahran Al Balushi

The study examines the characteristics and development trends of female entrepreneurship publications, cooperation networks between countries, journals and individuals…

Abstract

Purpose

The study examines the characteristics and development trends of female entrepreneurship publications, cooperation networks between countries, journals and individuals, intellectual structure of female entrepreneurship studies in Africa and hot research topics. Future comparative studies in different contexts and interdisciplinary collaboration can enrich the understanding about female entrepreneurship research.

Design/methodology/approach

The authors used text mining to analyze 130 peer-reviewed articles published from 1975 to 2022 for keywords and classify them into eight main classes: (1) Paradoxical space and informality, (2) work–family conflict, (3) women's entrepreneurial identity and networking, (4) rural women's entrepreneurial activities in the agricultural sector, (5) religious belief and women's entrepreneurial practice, (6) financial trap and environmental challenges, (7) women's entrepreneurial intentions and capacity building and (8) women in cultural entrepreneurship.

Findings

Female entrepreneurship publications develop significantly. Since 1975, African female entrepreneurship study has grown. Results show 130 publications from 1975 to 2023, with two papers published yearly in 2006–2011 and 23 in 2023, indicating growing interest. Paradoxical space and informality, work–family conflict, women's entrepreneurial identity and networking, religious belief and practice, financial trap and environmental challenges and entrepreneurial intentions and capacity building were hot topics identified by topic modeling analysis.

Practical implications

Female entrepreneurs have looser intellectual networks. Nation, organization and researcher communication is inadequate. Collaborating researchers from different universities and countries may develop the field.

Originality/value

This study is more data-driven and less biased than earlier reviews because it is based on thousands of citation data rather than a small number of papers pre-selected by the researchers. Displaying the field's structure and evolution enhances previous reviews.

Details

Management & Sustainability: An Arab Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2752-9819

Keywords

Article
Publication date: 24 February 2022

Abel Dula Wedajo, Mesfin Welderufael Berhe and Huilin Xiao

The purpose of this study is to see how the economy-wide spillover effect affects company process innovation.

Abstract

Purpose

The purpose of this study is to see how the economy-wide spillover effect affects company process innovation.

Design/methodology/approach

To account for national differences, the current study used a hierarchical model.

Findings

The findings of this study show that knowledge spillover is related to and influences the innovation process of businesses. Only a level two study that takes into account country-specific differences may reveal this. The current work uses a hierarchical model to try to capture knowledge spillover. Furthermore, the findings suggest that medium and large businesses, as well as businesses conducting research and development (R&D), are more inventive than small businesses and firms not conducting R&D. Furthermore, female-owned businesses are more likely than their male counterparts to innovate their processes.

Originality/value

This study is unique in that it makes predictions about how businesses innovate (behave) based on firm-level characteristics, or macroeconomic structure, without sacrificing information and variance. Furthermore, this study attempts to solve the difficulty of prior empirical research’s single-level analysis and cross-level inference. The research is based on data from the 2019 World Bank regular Enterprise Survey, which includes 18,148 businesses from 38 countries.

Details

Nankai Business Review International, vol. 13 no. 2
Type: Research Article
ISSN: 2040-8749

Keywords

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