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The adoption of e-taxing plays an important role in modernizing tax administration. Ghana, like many other developing countries, has adopted e-taxing to modernize its revenue collection processes and improve its tax-to-GDP ratio. This study aims to examine the current state of e-taxing maturity in Ghana, focusing on the advancements made and what can be done to achieve a mature e-taxing system.

Through qualitative design, interviews were conducted with Ghana Revenue Authority, National Information Technology Agency and Businesses to provide an in-depth understanding of the strengths, weaknesses and opportunities for improving e-taxing maturity.

The study reveals mixed e-taxing maturity. While the digital service aspect of e-taxing has seen progress, digital infrastructure, digital analytics, digital integration and digital culture hinder the full actualization of mature e-taxing.

The findings suggest the need for a comprehensive plan that addresses regulatory, cultural, technical and organizational aspects to drive digital transformation in e-taxing tax implementation.

The lack of resilient infrastructure, especially in rural areas, can worsen societal inequalities. Owing to the lack of telecommunication infrastructure and poor internet connectivity in rural areas, businesses in these areas may lack the needed information for business growth and expansion. This can result in unfair treatment of rural businesses widening the inequality gap between businesses in urban areas and rural areas. Therefore, the study is important from the standpoint that implementing the recommendations will help to bridge the gap between businesses in urban areas and rural areas.

To the best of the author’s knowledge, this study is among the first to conduct an empirical study on e-taxing maturity in Ghana.

This study aims to provide a bibliometric analysis of 1,104 journal articles to explore the multifaceted research field of Islamic finance and banking, explicitly emphasising the impact of the COVID-19 pandemic.

Insights into the evolving trends and dynamics within the academic discourse are presented.

The research highlights different patterns and collaborative networks through co-authorship, co-occurrence and thematic map analyses. Prior to the pandemic, research focused primarily on customer satisfaction and compliance with Shariah principles. However, the pandemic heralded an increased discourse on sustainability, fintech and the financial crisis.

This review describes the prevailing academic terrain and identifies potential avenues for future research, particularly those that examine the socio-economic impact of the pandemic within the context of Islamic finance and banking.

Prominent author such as M. Kabir Hassan, leading institution such as the International Islamic University Malaysia and esteemed journal such as the International Journal of Islamic and Middle Eastern Finance and Management have been instrumental in shaping academic discussions and creating synergies in research. Moreover, Malaysia’s strong commitment to spatial research, evidenced by its robust global collaborations, underscores its pioneering role in the academic world of Islamic finance and banking.

The purpose of this study is to revisit the conventional wisdom about a key contribution [i.e. strengths, weaknesses, opportunities, threats (SWOT) analysis] in the field of strategic management. The societal context and the role of academics, consultants and executives is taken into account in the emergence of SWOT analysis during the 1960–1980 period as a pivotal development within the broader context of the satisfactory, opportunities, faults, threats (SOFT) approach. The authors report on both the content and the approach, so that other scholars seeking to invigorate indigenous theories and/or underreported strategy practices will thrive.

Applying a historiographic approach, the authors introduce an evidence-based methodology for interpreting historical sources. This methodology incorporates source criticism, triangulation and hermeneutical interpretation, drawing upon insights from robust evidence through three iterative stages.

The underreporting of the SOFT approach/SWOT analysis can be attributed to several factors, including strategy tools being integrated into planning frameworks rather than being published as standalone materials; restricted circulation of crucial long-range planning service/theory and practice of planning reports due to copyright limitations; restricted access to the Stanford Research Institute Planning Library in California; and the enduring popularity of SOFT and SWOT variations, driven in part by their memorable acronyms.

In the spirit of a renaissance in strategic planning research, the authors unveil novel theoretical and social connections in the emergence of SWOT analysis by combining evidence from both theory and practice and delving into previously unexplored areas.

Caution is advised for scholars who examine the discrete time frame of 1960–1980 through mere bibliometric techniques. This study underscores the risks associated with gathering incomplete and/or inaccurate data, emphasizing the importance of triangulating evidence beyond scholarly databases. The paradigm shift of strategic management research due to the advent of large language models poses new challenges and the risk of conserving and perpetuating academic urban legends, myths and lies if training data is not adequately curated.

The purpose of this study is to present ANTi-microhistory of social innovation in education within Robert Owen’s communal experiment at New Harmony, Indiana. The authors zoom out in the historical context of social innovation before zooming into the New Harmony case.

The authors used ANTi-microhistory approach to unpack the controversy around social innovation using the five-step procedure recently proposed by Mills et al. (2022), a version of the five-step procedure originally proposed by Tureta et al. (2021).

The authors found that the educational leaders of the New Harmony community preceded proponents of innovation, such as Drucker (1957) and Fairweather (1967), who viewed education as a form of social innovation.

The authors contribute to the history of social innovation in education by exploring the New Harmony community’s education society to uncover the enactment of sustainable social innovation and the origin story of humanistic management education.

By reconsidering the concept of the historic environment, the aim of this study is to better understand how heritage is expressed by examining the networks within which the cultural performances of the historic environment take place. The goal is to move beyond a purely material expression and seek the expansion of the cultural dimension of the historic environment.

Conceptually, the historic environment is considered a valuable resource for heritage expression and exploration. The databases and records that house historic environment data are venerated and frequented entities for archeologists, but arguably less so for non-specialist users. In inventorying the historic environment, databases fulfill a major role in the planning process and asset management that is often considered to be more than just perfunctory. This paper approaches historic environment records (HERs) from an actor network perspective, particularizing the social foundation and relationships within the networks governing the historic environment and the environment's associated records.

The paper concludes that the performance of HERs from an actor-network perspective is a hegemonic process that is biased toward the supply and input to and from professional users. Furthermore, the paper provides a schematic for how many of the flaws in heritage transmission have come about.

The relevance here is largely belied by the fact that HERs as both public digital resources and as heritage networks were awaiting to be addressed in depth from a theoretical point of view.

This study’s purpose is to analyze the effects of trade interventions and non-tariff impediments between the exporters (the United States and Brazil) and China for soybean trade.

A spatial model is developed and solved using an optimized Monte Carlo simulation (OMCS) and is used to minimize the costs of supplying soybeans to China. The costs included the origin basis; transportation to ports, including trucks, railways and barges; demurrage; and ocean freight. The sum of these charges determines the delivered costs to China from each origin. Most variables are random and correlated. Time-series distributions are based on historical data. Production and exports are highly seasonal and important.

Base-case flows are highly seasonal, are risky and reflect actual trade. Sensitivities illustrate the effects of mitigating the quality differentials and interpreting a term of the Phase One agreement that purchases would be made so long as the prices are competitive. The results are also used to illustrate the influence of diversifying from the United States as a supplier. Finally, the policy implications are discussed.

Removing the quality discounts for US soybeans raises the US market share by 9%. These results also illustrate that diversification of supply sources is important for the importing country. Indeed, if China were to pursue less diversification import costs and/or risks would escalate. Hence, these results suggest that diversification is an appealing element of an import strategy. The results suggest a large distribution of prices and costs, particularly in Brazil. On average, the United States is most likely to be competitive for only a few months of the year, and the results are highly seasonal.

Competition in supplying soybean to China is extremely competitive and the underlying factors impacting spatial competition are risk, correlated and spatially dependent. In addition to these, there are quality differences, and there are trade policies and strategies that affect competition. The empirical model and results illustrate the intensity of competition in this market as well the impacts of these non-tariff barriers and trade strategies in this market.

Important policies have been taken and continue to be under review regarding competition and trade among these countries. These results illustrate the impacts of these policies on market shares and competition.

This problem is important to the world soybean trading sector, and the methodology captures important seasonal and random variables that affect trade flows. The OMCS model is appropriate for this problem and has only been used minimally in the recent literature about commodity trade.

The purpose of this paper is to advance understanding of the key elements of a new business model (BM) for independent retailers, which reflects their current competitive position within the retail ecosystem. It is a conceptual paper, drawing on theory and practical examples of strategy changes made by independent retailers during COVID-19.

This conceptual paper builds on existing research into retail BMs and independent retail strategies during COVID-19. It incorporates findings from a significant review of UK Independents’ performance during the pandemic, titled “Against All Odds, a Grimsey Review research paper (2021)”. It highlights changes in business format, activities and governance during the pandemic, alongside managers’ reflections on the impact of these changes on their businesses. This paper advances theory by adapting current conceptualisations of a retail business model with insights from value co-creation found in Service-Dominant logic (Vargo and Lusch 2008; Vargo et al., 2023).

This BM identifies a set of design principles and design elements/themes, which allows for a clearer delineation of the sources of competitive advantage for the sector moving forward. Design principles include the adoption of a hybrid format with resource configuration capturing co-creation activities and governance co-ordinated by institutions and institutional arrangements. Consumers lie at the heart of value co-creation. Design elements/themes need to be underpinned by value drivers including flexibility and agility, a dynamic IT capability and collaboration and community engagement.

This paper makes a two-fold contribution. Firstly, drawing on theory and practical examples of change made by business owners during the pandemic, the authors develop a new BM for independent retailers that captures key elements and relationships relevant to their competitive position in the sector. Secondly, the authors draw on the model to advance a set of propositions to be tested by further research to support a more stable and sustainable future for the sector.

This paper explores the often overlooked and novel academic concept of honest incompetence as a potential “dark” side of social entrepreneurship, where well-intentioned but inadequately skilled agents hinder the effectiveness and sustainability of positive social change initiatives.

We have adopted a multiparadigm approach to theory building, known as metatriangulation. We draw upon agency theory and behavioral decision theory to undergird a framework consisting of antecedents, processes, outcomes and moderators of honest incompetence in social entrepreneurship.

We introduce a detailed framework for understanding honest incompetence in social entrepreneurship. This framework identifies antecedents such as knowledge gaps, examines mechanisms like misguided interventions and explores consequences, including group vilification. Additionally, it investigates moderating factors, emphasizing the disadvantages of outcome-based compensation and the difficulties in evaluating outcomes.

This article investigates factors that engender honest incompetence in social entrepreneurship, revealing how even well-intentioned efforts can inadvertently hinder goals. Despite their sincere motives, social entrepreneurs might make choices that conflict with their objectives. Addressing this issue necessitates a customized approach, which includes engaging actively with the community and fostering robust social connections.

The study assessed the role of entrepreneurial self-efficacy (ESE) in the performance of graduate-owned small and medium-sized enterprises (SMEs). Specifically, the paper focused on how graduate owners’ confidence in identifying and commercializing new business opportunities and create new commodities according to the market demand influences both, the financial and non-financial performance of graduate-owned SMEs.

The study employed a cross-sectional survey design, in which 228 SME graduate owners majored in entrepreneurship were involved through online structured questionnaires. The relationship between the variables was determined by using partial least squares structured equation modeling (PLS-SEM).

The results indicate that entrepreneurial self-efficacy of graduate SME owners influence the financial and non-financial performance of their SMEs. Specifically, financial performance values have a ß-value of 0.576 and a p-value of <0.0001, non-financial performance values have a ß-value of 0.275 and a p-value of <0.0001.

In order to improve the performance of graduate-owned SMEs, universities should strive to equip graduates with self-confidence, which will enable them to utilize their entrepreneurial competences acquired through the entrepreneurship course programs. This will enable them to tackle business environmental challenges and be able to run successful businesses.

The results of this study extend the use of the self-efficacy theory in explaining the performance of graduate-owned SMEs in Tanzanian. Further, the study focused on ESE as a specific domain developed from entrepreneurship learning for entrepreneurial outcomes. Therefore, the study engaged graduate entrepreneurs who majored in entrepreneurship, which has not been the focus in most studies.

The purpose of this conceptual paper is to explore the role of strategic leadership under conditions of uncertainty and unpredictability. The authors argue that highly improbable, but high-impact events require the upper echelons of management, traditionally the custodians of strategy formulation to offer a new kind of strategic leadership focused on new mindsets, organizational capabilities, more in tune with high uncertainty and unpredictability.

Drawing on strategic leadership, and complexity leadership theory, the authors review the literature and present a conceptual framework for exploring the nature of strategic leadership under uncertainty. The authors conceptualize organizations as complex adaptive systems and discuss the imperatives for developing new mental models for emergent leadership.

Strategic leaders have a key role to play in preparing their organizations for episodic disruptions. These include developing their adaptive capabilities and building resilient organizations to ensure their organizations cannot only bounce back after a disruption but have the capacity for transformation to new fitness levels when necessary. Strategic leaders must engage with complexity leadership by seeing their organizations as complex adaptive systems, reconfigure their leadership approaches and organizations to build strategic adaptive capability.

This is a conceptual paper and the authors cannot make any claims of causality.

Organizational leaders need to reconfigure their mental models and leadership approaches to reflect the new normal of uncertainty and unpredictability. Developing the strategic adaptive capability of organizations should prepare them for dealing with high impact events. To assure business continuity in the face of disruptions requires building flexible, adaptable business models.

The paper focuses on how managers can offer strategic leadership for a new normal that challenges some of our most cherished leadership and strategic management paradigms. The authors explore the new mental models and leadership models in an era of great uncertainty.