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Effects of taxation on social innovation and implications for achieving sustainable development goals in developing countries: A literature review 税收对发展中国家社会创新的影响及其对实现可持续发展目标的影响:文献综述
Q2 MANAGEMENT Pub Date : 2022-12-01 DOI: 10.1016/j.ijis.2022.08.002
Jean C. Kouam , Simplice A. Asongu

In developing countries, taxation is perceived as a brake on economic growth. Indeed, taxes in most of these countries are not sufficiently adapted to the specificity of the taxpayer and often do not consider the weak administrative capacity of the countries in the region. In this context, reforms have been initiated over the last decade to create tax environments that encourage savings, investment, entrepreneurship, and social innovation. This study provides an overview of research on the effects of taxation on social innovation and the corresponding implications for the achievement of Sustainable Development Goals (SDGs) in developing countries, taking three approaches: thematic, chronological, and methodological. Most studies agree that high taxes in business undermine social innovation and thus the achievement of SDGs, as social innovation is known to be a driver of most SDGs and business the vehicle. The majority of the selected studies used primary data collected from samples whose representativeness with respect to the population concerned (notably businesses) is still not explicitly justified.

在发展中国家,税收被视为阻碍经济增长的因素。事实上,大多数这些国家的税收都没有充分适应纳税人的具体情况,而且往往没有考虑到该区域各国的行政能力薄弱。在此背景下,在过去十年中已经启动了改革,以创造鼓励储蓄、投资、创业和社会创新的税收环境。本研究概述了税收对社会创新的影响以及对发展中国家实现可持续发展目标(sdg)的相应影响的研究,采用了三种方法:主题、时间顺序和方法。大多数研究都认为,企业的高税收会破坏社会创新,从而破坏可持续发展目标的实现,因为众所周知,社会创新是大多数可持续发展目标的驱动因素,而企业是工具。大多数选定的研究使用了从样本中收集的原始数据,这些样本对有关人口(特别是企业)的代表性仍然没有明确证明。
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引用次数: 6
The roles of gamification, knowledge creation, and entrepreneurial orientation towards firm performance 游戏化、知识创造和创业导向对企业绩效的作用
Q2 MANAGEMENT Pub Date : 2022-12-01 DOI: 10.1016/j.ijis.2022.07.002
Elidjen , Desman Hidayat , Edi Abdurachman

In a highly competitive industry, it has been a best practice that dynamic capabilities guide technology firms to cope with challenging situations. Meanwhile, knowledge creation enables the firm to condition the success and continuity of innovations, entrepreneurial orientation to support companies in winning the competition, and gamification to engage employees in a collaborative way towards better firm performance. This study examines how technology companies can improve their performance using gamification, knowledge creation, and entrepreneurial orientation. To test the proposed model, we collected data using a questionnaire survey of 124 technology companies in Indonesia. The theoretical model used structural equation modeling (SEM) with SmartPLS 3. The results show that all constructs have a direct and positive relationship, except for the direct relationship between gamification and firm performance. Thus, entrepreneurial orientation and knowledge creation are essential components of technology companies that mediate the effect of gamification on firm performance. This study provides a theoretical and empirical basis for the antecedents of technological firm performance.

在竞争激烈的行业中,动态能力引导技术公司应对具有挑战性的情况一直是最佳实践。同时,知识创造使企业能够约束创新的成功和连续性,企业家导向使企业赢得竞争,游戏化使员工以协作的方式参与企业绩效。本研究探讨科技公司如何利用游戏化、知识创造和创业导向来提升绩效。为了检验所提出的模型,我们使用问卷调查的方式收集数据在印尼的124家科技公司。理论模型采用结构方程建模(SEM)与SmartPLS 3。结果表明,除游戏化与企业绩效直接相关外,其他构念均与企业绩效呈正相关。因此,创业导向和知识创造是中介游戏化对企业绩效影响的技术公司的重要组成部分。本研究为科技型企业绩效的前因提供了理论和实证依据。
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引用次数: 0
Applicability of public sector reform initiatives of the Yemeni government from the integrated TOE-DOI framework 也门政府公共部门改革举措在TOE-DOI综合框架中的适用性
Q2 MANAGEMENT Pub Date : 2022-12-01 DOI: 10.1016/j.ijis.2022.08.005
Rami Salmeen Basloom , Muslim Har Sani Mohamad , Sofiah Md Auzair

Effective resource allocation and accountability are critical for public services in countries facing a crisis, to ensure minimum inequality and even save lives. Administrative innovation is introduced as public sector reform to improve the performance and accountability of public sector organizations. Despite the said benefit, little has been done to study public administrative innovation in countries under crisis. This study extends the literature by examining the attitude of civil service managers to the administrative innovation in the Yemeni government representing a country in crisis from an integrated perspective of technology-organization-environment (TOE) and diffusion of innovation (DOI) theory. Data was collected from a survey of 200 civil service managers of the Yemeni central government. The result shows that the attitude of managers to private sector management style is scored the highest representing the key tool of the public administrative innovation. On the other hand, the downsizing elements were ranked the least significant as public sector reform elements. The explanatory model highlights the use of information technology, quality of human resources, and budget management orientation as significant factors for the applicability of public administrative innovation in the Yemeni central government.

有效的资源分配和问责制对于面临危机的国家的公共服务至关重要,可以确保最低限度的不平等,甚至挽救生命。行政创新是作为公共部门改革引入的,旨在提高公共部门组织的绩效和问责制。尽管有上述好处,但对危机国家公共行政创新的研究却很少。本研究扩展文献,从技术-组织-环境(TOE)和创新扩散(DOI)理论的综合视角,考察也门政府公务员管理者对危机国家行政创新的态度。数据收集自对也门中央政府200名公务员管理人员的调查。结果表明,管理者对私营部门管理方式的态度得分最高,代表了公共行政创新的关键工具。另一方面,在公共部门改革方面,缩小规模的因素被列为最不重要的因素。该解释模型强调信息技术的使用、人力资源质量和预算管理导向是影响也门中央政府公共行政创新适用性的重要因素。
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引用次数: 5
Global production aspirations and internationalization by state-owned enterprises: A Co-evolutionary view of state-driven industrialized economy 国有企业的全球生产愿望与国际化:国家驱动的工业化经济的共同进化观点
Q2 MANAGEMENT Pub Date : 2022-12-01 DOI: 10.1016/j.ijis.2022.08.003
Qingqing Tang , En Xie , K.S. Reddy

The study aims to explore whether internationalization by state-owned enterprises is a curse or blessing in the context of aspirant industrial economies, such as China. What do state-owned enterprises' global production aspirations, such as outward foreign direct investment, bring into their home country? To answer this question, this study proposes a unique, co-evolutionary perspective of the state-driven industrialized economy by leveraging insights from economic discoveries such as Adam Smith's wealth of nations, David Ricardo's comparative advantage, and Michael Porter's competitive advantage. This view suggests that an outward foreign investment strategy may likely provide state-owned enterprises with access to resources and advanced production technologies, enhance innovation capabilities, gain more competitive advantage, and achieve superior performance, thus leading to spillover effects on their home country's wealth, comparative advantage, and competitiveness. This study discusses China's grand policies, economic performance, and successful cross-border industrial acquisitions.

本研究旨在探讨在中国等雄心勃勃的工业经济体背景下,国有企业的国际化是祸还是福。国有企业的全球生产愿望(比如对外直接投资)给它们的母国带来了什么?为了回答这个问题,本研究提出了一个独特的、共同进化的观点,通过利用经济学发现的见解,如亚当·斯密的国富论、大卫·李嘉图的比较优势和迈克尔·波特的竞争优势,来看待国家驱动的工业化经济。这一观点认为,对外投资战略可能为国有企业提供资源和先进的生产技术,增强创新能力,获得更大的竞争优势,实现更优的绩效,从而对母国的财富、比较优势和竞争力产生溢出效应。本研究探讨了中国的宏观政策、经济绩效和成功的跨国产业收购。
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引用次数: 1
Analysis of SW developer’s required competency in the era of SW talent shortage : based on O*NET data 软件人才短缺时代软件开发人员必备能力分析——基于O*NET数据
Q2 MANAGEMENT Pub Date : 2022-11-30 DOI: 10.46251/innos.2022.11.17.4.281
Minjung Shon, He Ji, Hongbum Kim
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引用次数: 0
Firms’ motivations and responses to environmental policies 企业对环境政策的动机和反应
Q2 MANAGEMENT Pub Date : 2022-11-30 DOI: 10.46251/innos.2022.11.17.4.259
Hyundo Choi
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引用次数: 0
Estimating the C2C market equilibrium: The case of the carpool market in South Korea C2C市场均衡的估计:以韩国拼车市场为例
Q2 MANAGEMENT Pub Date : 2022-11-30 DOI: 10.46251/innos.2022.11.17.4.185
Jiyeon Jung, Yoonmo Koo
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引用次数: 0
A Methodology for Selecting Prior International R&D Alliance Area using Industrial Technology Level Survey and PCA Method 基于产业技术水平调查和主成分分析法的优先国际研发联盟区域选择方法
Q2 MANAGEMENT Pub Date : 2022-11-30 DOI: 10.46251/innos.2022.11.17.4.25
Cheol-Ju Lee, Jungwoo Lee
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引用次数: 0
A Study on the Application of Timing of Request for Patent Valuation: Determinant Factor Analysis and Relationship between other patent Indicators 专利估价请求时效的应用研究:决定因素分析及与其他专利指标的关系
Q2 MANAGEMENT Pub Date : 2022-11-30 DOI: 10.46251/innos.2022.11.17.4.85
Hyunyoung Cho, Jiyoon Chang, Sungdo Jung, Junseok Hwang
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引用次数: 0
Industrial Property Rights and the Growth of Firms 工业产权与企业成长
Q2 MANAGEMENT Pub Date : 2022-11-30 DOI: 10.46251/innos.2022.11.17.4.151
Kyung-Nam Kang
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引用次数: 0
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International Journal of Innovation Studies
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