All Outputs (182)

The role of income tax in the genesis of the tax profession (2020)
Journal Article
Frecknall-Hughes, J. (2020). The role of income tax in the genesis of the tax profession. Journal of Tax Administration, 6(1), 23-50

This paper has two main aims: first, to show how and why, from a functionalist perspective, income tax, especially after 1842, contributed to the development of the accounting profession; and, second, to show how, by this, the seeds of a specialist t... Read More about The role of income tax in the genesis of the tax profession.

Income Distribution and Trade Pattern (2020)
Journal Article
Marjit, S., Oladi, R., & Roychowdhury, P. (2020). Income Distribution and Trade Pattern. Jahrbuch für Wirtschaftswissenschaften, 71(1), 1-14. https://doi.org/10.1515/roe-2018-0029

Motivated by recent insights from behavioral economics and social psychology, we present a theory of trade that seeks to explain inter-industry trade between countries that are similar in their production sides, but dier in their income distribution.... Read More about Income Distribution and Trade Pattern.

IMP: it’s time to get emotional! Understanding the role of negative emotions in dynamic decision-making processes (2020)
Journal Article
Koporcic, N., Nietola, M., & Nicholson, J. D. (2020). IMP: it’s time to get emotional! Understanding the role of negative emotions in dynamic decision-making processes. Journal of Business and Industrial Marketing, 35(12), 2151-2163. https://doi.org/10.1108/jbim-12-2019-0520

Purpose: The purpose of this paper is to investigate the current industrial marketing and purchasing (IMP) research that has a vague positioning of the bounded rationality of an actor. By borrowing insights from other disciplines, this study aims t... Read More about IMP: it’s time to get emotional! Understanding the role of negative emotions in dynamic decision-making processes.

Emotions in tourist experiences: Advancing our conceptual, methodological and empirical understanding (2020)
Journal Article
Hosany, S., Hunter-Jones, P., & McCabe, S. (2020). Emotions in tourist experiences: Advancing our conceptual, methodological and empirical understanding. Journal of Destination Marketing and Management, 16, https://doi.org/10.1016/j.jdmm.2020.100444

The tourism industry has long been hailed as the ‘fun’ industry. Tourism is practiced for its hedonic benefits. We choose to spend discretionary disposable income on holidays and travel essentially for the anticipated pleasure that we will obtain. In... Read More about Emotions in tourist experiences: Advancing our conceptual, methodological and empirical understanding.

Social Dialogue and Psychosocial Risk Management: Added Value of Manager and Employee Representative Agreement in Risk Perception and Awareness (2020)
Journal Article
Houtman, I., van Zwieten, M., Leka, S., Jain, A., & de Vroome, E. (2020). Social Dialogue and Psychosocial Risk Management: Added Value of Manager and Employee Representative Agreement in Risk Perception and Awareness. International Journal of Environmental Research and Public Health, 17(10), https://doi.org/10.3390/ijerph17103672

The present study aimed to explore the added value of managers’ and employee representatives’ agreement in risk perception and awareness in explaining the management of more ‘subjective’ psychosocial risks as compared to the more ‘objective’ traditio... Read More about Social Dialogue and Psychosocial Risk Management: Added Value of Manager and Employee Representative Agreement in Risk Perception and Awareness.

Strategic Alliance Research in the Era of Digital Transformation: Perspectives on Future Research (2020)
Journal Article
Child, J., He, Q., Gomes, E., Meadows, M., & Angwin, D. (2020). Strategic Alliance Research in the Era of Digital Transformation: Perspectives on Future Research. British Journal of Management, 31(3), 589-617. https://doi.org/10.1111/1467-8551.12406

The emerging digital transformation in the 21st century is rapidly and significantly changing the business landscape. The fast-changing activities, expectations and new modes of collaboration suggest it is time to review the current theoretical insig... Read More about Strategic Alliance Research in the Era of Digital Transformation: Perspectives on Future Research.

Viability mechanisms in market systems: prerequisites for market shaping (2020)
Journal Article
Peters, L. D., Nenonen, S., Polese, F., Frow, P., & Payne, A. (2020). Viability mechanisms in market systems: prerequisites for market shaping. Journal of Business and Industrial Marketing, 35(9), 1403-1412. https://doi.org/10.1108/jbim-04-2019-0139

Purpose This paper develops a conceptual framework based on the identification and examination of the mechanisms (termed “viability mechanisms”) under which market-shaping activities yield the emergence of a viable market: one able to adapt to the c... Read More about Viability mechanisms in market systems: prerequisites for market shaping.

Improving power quality efficient in demand response: Aggregated heating, ventilation and air-conditioning systems (2020)
Journal Article
Chen, X., Li, L., Tseng, M., Tan, K., & Ali, M. H. (2020). Improving power quality efficient in demand response: Aggregated heating, ventilation and air-conditioning systems. Journal of Cleaner Production, 267, https://doi.org/10.1016/j.jclepro.2020.122178

This study aims to identify the role of aggregated heating, ventilation, and air conditioning (HVAC) loads based on system characteristics using the lazy state switching control mode focusing on the overall power consumption rather individual respons... Read More about Improving power quality efficient in demand response: Aggregated heating, ventilation and air-conditioning systems.

A ‘Crypto Tax Assessment Index (C-TAI)’ for oil and gas industry (2020)
Journal Article
Mas'ud, A., Aziah, N., Manaf, A., Saad, N., & Abdo, H. (2020). A ‘Crypto Tax Assessment Index (C-TAI)’ for oil and gas industry. Journal of Cleaner Production, 268, Article 122035. https://doi.org/10.1016/j.jclepro.2020.122035

In addition to conventional taxes, host countries impose "crypto tax" to maximize tax take, ensure production efficiency and sustainable development. ? Multinationals look beyond the glary conventional taxes while deciding investment locations ? Howe... Read More about A ‘Crypto Tax Assessment Index (C-TAI)’ for oil and gas industry.

Beyond narrative disclosure tone: The upper echelons theory perspective (2020)
Journal Article
Bassyouny, H., Abdelfattah, T., & Tal, L. (2020). Beyond narrative disclosure tone: The upper echelons theory perspective. International Review of Financial Analysis, 70, Article 101499. https://doi.org/10.1016/j.irfa.2020.101499

This study investigates the key drives of narrative tone in the UK context where managers have more flexibility to frame narratives with stakeholders. While prior studies examined firm-specific characteristics as determinants of narrative tone, the c... Read More about Beyond narrative disclosure tone: The upper echelons theory perspective.

Guanxi influences on women intrapreneurship (2020)
Journal Article
Zhang, C. X., Kimbu, A., Lin, P., & Ngoasong, M. (2020). Guanxi influences on women intrapreneurship. Tourism Management, 81, https://doi.org/10.1016/j.tourman.2020.104137

Drawing on the literature examining women intrapreneurship, Chinese guanxi and tourism, this article critically explores a theoretical framework for understanding guanxi influences on women intrapreneurship in a non-western and highly patriarchal des... Read More about Guanxi influences on women intrapreneurship.

Using data science to understand the film industry’s gender gap (2020)
Journal Article
Kagan, D., Chesney, T., & Fire, M. (2020). Using data science to understand the film industry’s gender gap. Palgrave Communications, 6, 1-16. https://doi.org/10.1057/s41599-020-0436-1

Data science can offer answers to a wide range of social science questions. Here we turn attention to the portrayal of women in movies, an industry that has a significant influence on society, impacting such aspects of life as self-esteem and career... Read More about Using data science to understand the film industry’s gender gap.

Bank power, block ownership, boards and financial distress likelihood: An investigation of Spanish listed firms (2020)
Journal Article
Mangena, M., Priego, A. M., & Manzaneque, M. (2020). Bank power, block ownership, boards and financial distress likelihood: An investigation of Spanish listed firms. Journal of Corporate Finance, 64, https://doi.org/10.1016/j.jcorpfin.2020.101636

We investigate the effects of bank power, block ownership and board independence on the likelihood of financial distress. Using a matched sample design, we find that firms in which banks have power are more likely than their counterparts to enter fin... Read More about Bank power, block ownership, boards and financial distress likelihood: An investigation of Spanish listed firms.

New directions for service research: refreshing the process of theorizing to increase contribution (2020)
Journal Article
Brodie, R. J., & Peters, L. D. (2020). New directions for service research: refreshing the process of theorizing to increase contribution. Journal of Services Marketing, 34(3), 415-428. https://doi.org/10.1108/jsm-01-2019-0048

Purpose – For service research to develop as an applied social science there is the need to refresh the process of theorizing so it focuses not only on increasing new academic knowledge but also on knowledge that is managerially relevant. Guidelines... Read More about New directions for service research: refreshing the process of theorizing to increase contribution.

Corporate Social Responsibility Strategies in Nigeria: A Tinged Shareholder Model (2020)
Journal Article
Adegbite, E., Amaeshi, K., Nakpodia, F., & Yekini, K. (2020). Corporate Social Responsibility Strategies in Nigeria: A Tinged Shareholder Model. Corporate Governance, 20(5), 797-820. https://doi.org/10.1108/CG-12-2019-0389

Purpose: This paper examines two important issues in CSR scholarship. First, the study problematizes corporate social responsibility (CSR) as a form of self-regulation. Second, the research explores how CSR strategies can enable firms to recognise an... Read More about Corporate Social Responsibility Strategies in Nigeria: A Tinged Shareholder Model.

Disturbances to the supply chains of high-value manufacturing firms: comparison of the perceptions of product managers and supply chain managers (2020)
Journal Article
Huq, F., Pawar, K. S., & Subramanian, N. (2021). Disturbances to the supply chains of high-value manufacturing firms: comparison of the perceptions of product managers and supply chain managers. International Journal of Production Research, 59(13), 3916-3934. https://doi.org/10.1080/00207543.2020.1756503

We draw on the literature to categorise the supply chain disturbances (risks and uncertainties) that affect high-value manufacturing (HVM) firms when adopting the following two sourcing strategies: (a) insourcing/nearshore outsourcing, and (b) outsou... Read More about Disturbances to the supply chains of high-value manufacturing firms: comparison of the perceptions of product managers and supply chain managers.

Resilience in the face of uncertainty: early lessons from the COVID-19 pandemic (2020)
Journal Article
Bryce, C., Ring, P., Ashby, S., & Wardman, J. K. (2020). Resilience in the face of uncertainty: early lessons from the COVID-19 pandemic. Journal of Risk Research, 23(7-8), 880-887. https://doi.org/10.1080/13669877.2020.1756379

The transboundary dynamics of COVID-19 present an unprecedented test of organisational resilience. In the UK, the National Health Service (NHS), a talisman of collective fortitude against disease and illness, has struggled to cope with inadequate pro... Read More about Resilience in the face of uncertainty: early lessons from the COVID-19 pandemic.

Make and buy in a polluting industry (2020)
Journal Article
Iida, T., & Mukherjee, A. (2020). Make and buy in a polluting industry. Journal of Public Economic Theory, 22(6), 1852-1874. https://doi.org/10.1111/jpet.12440

The literature paid significant attention to analyze the rationale for the make-or-buy strategy of firms. However, a related empirically relevant strategy of make-and-buy did not get much attention. We show that the presence of tax/subsidy policies,... Read More about Make and buy in a polluting industry.

Ontological mingling and mapping: Chinese tourism researchers’ experiences at international conferences (2020)
Journal Article
Zhang, J., & Zhang, C. (2021). Ontological mingling and mapping: Chinese tourism researchers’ experiences at international conferences. Tourism Geographies, 23(4), 873-894. https://doi.org/10.1080/14616688.2020.1757745

Within tourism studies, the 'critical turn' has evoked growing reflective and critical perspectives on the role of the researcher in producing knowledge. This has also led to calls for building an inclusive research community, particularly through in... Read More about Ontological mingling and mapping: Chinese tourism researchers’ experiences at international conferences.

The impact of sex education mandates on teenage pregnancy: International evidence (2020)
Journal Article
Soto, J., Paton, D., & Bullivant, S. (2020). The impact of sex education mandates on teenage pregnancy: International evidence. Health Economics, 29(7), 790-807. https://doi.org/10.1002/hec.4021

To date most studies of the impact of school-based sex education have focused either on specific, local interventions or experiences at a national level. In this paper we use a new cross-country dataset to explore the extent to which laws on sex edu... Read More about The impact of sex education mandates on teenage pregnancy: International evidence.