Ogechi Adeola and Kennedy Ezenwafor
This paper aims to advance cooperation and collaboration as solutions to problems in the Nigerian hospitality industry. The issues and challenges plaguing the hospitality industry…
Abstract
Purpose
This paper aims to advance cooperation and collaboration as solutions to problems in the Nigerian hospitality industry. The issues and challenges plaguing the hospitality industry in Nigeria are discussed in the context of the case company, a small independent restaurant in Lagos.
Design/methodology/approach
Phenomenological research strategies guided the approach to this study. The authors identified a specific problem and gathered information, primarily through one-on-one interviews and a focus group, to learn how individuals within a defined industry experienced the ramifications of the phenomenon.
Findings
The operating environment of the hospitality sector in Nigeria has an effect on the supply of skills and the financial performance of the case restaurant and similar hospitality businesses. To improve overall performance of the industry, private-public partnerships between government agencies, hospitality colleges and hospitality businesses, strategic partnerships between expert hospitality institutions and business schools, cooperation among hospitality business owners and improvement in managerial practices could be strategic moves for an industry operating under heavy institutional hindrances peculiar to Nigeria.
Research limitations/implications
The authors analysed the environmental trickle-down effect that could impact the profits of the restaurant. Organisational qualities such as leadership styles, the psychology of employment and the operations or policies of the company are not viewed in this context. The issues of the restaurant and a few hospitality businesses in Lagos were flagged as a representation for the industry in Nigeria.
Practical implications
Predisposing factors contributing to the attributed negative trickle-down effect on the enabling business environment for the industry, strategic partnerships, attaining high standards for curriculum development at educational institutions and enhanced training, with the goal of assuring creditable skills within the hospitality industry.
Originality/value
This paper is among the first to examine the critical issues, challenges and opportunities facing the hospitality industry in Nigeria.
Details
Keywords
This paper aims to profile the Worldwide Hospitality and Tourism Themes issue “What are the issues facing human capital development in the hotel industry in Nigeria and how might…
Abstract
Purpose
This paper aims to profile the Worldwide Hospitality and Tourism Themes issue “What are the issues facing human capital development in the hotel industry in Nigeria and how might they be addressed?” with reference to the experiences of the theme editors, contributors from industry and academia and the theme issue outcomes.
Design/methodology/approach
This paper uses structured questions to enable the theme editors to reflect on the rationale for their theme issue question, the starting-point, the selection of the writing team and material and the editorial process.
Findings
Concerns have been raised about the absence of a strategic government policy for human capital development in Nigeria’s tourism sector, a task that individual businesses address in a fragmented and inefficient manner – and sometimes not at all. Likewise, a weak regulatory framework has given rise to imbalances in the employment relationship and business operations that do not create an enabling environment, a primary condition for developing knowledge, skills and attitude to acceptable service levels.
Practical implications
This paper reflects a sustained dialogue between leading Nigerian academics and senior industry practitioners about the barriers to workforce development and ways of unlocking the potential that exists for employment and professional development in hospitality and tourism.
Originality/value
This paper reports on the first comprehensive set of discussions between academics and practitioners about the human capital development challenges facing the hospitality and tourism industry in Nigeria. Specifically, the theme issue identifies key action steps needed to keep pace with industry development in Nigeria – the largest and fastest growing market in Africa.
Details
Keywords
Sawssen Khlifi, Yamina Chouaibi and Salim Chouaibi
This study aims to investigate the direct and indirect relationship between board characteristics and corporate tax avoidance using the environmental, social and governance (ESG…
Abstract
Purpose
This study aims to investigate the direct and indirect relationship between board characteristics and corporate tax avoidance using the environmental, social and governance (ESG) index as a mediating variable in G20 countries.
Design/methodology/approach
To test the direct and indirect effects between board characteristics and tax avoidance using structural equation model analysis, this study used a panel data set of 522 companies from G20 countries between 2015 and 2021.
Findings
The regression results show that ESG reporting mediates the relationship between the board of directors and tax avoidance in G20 countries.
Practical implications
The findings have some policy and practical implications that may help regulators improve the quality of transactions and achieve more efficient market supervision. They recommend that governments implement regulations and restrictions on corporate tax avoidance through board mechanisms in G20 countries.
Social implications
The paper enables information users to assess future growth opportunities by emphasizing the importance of ESG policies and board characteristics in evaluating companies.
Originality/value
Although previous literature has investigated the direct relationship between the board of directors and tax avoidance, the present work focused on considering the direct and indirect association between the board of directors and tax avoidance through the mediating effect of ESG reporting, which has not been widely used in ESG studies so far.