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The adoption of shareholder activism by minority investors in Mauritius and a comparative analysis with the UK laws 毛里求斯少数投资者采取股东行动主义的情况及与英国法律的比较分析
IF 1.5 Q1 Social Sciences Pub Date : 2023-08-07 DOI: 10.1108/ijlma-05-2023-0122
A. Beebeejaun, P. Bissessur
PurposeShareholder activism is gaining popularity across the globe especially in today’s context where the option of giving up and selling shares to exit the company has become obsolete. Hence, the purpose of this research paper is two-fold, firstly, to investigate the extent to which the minority shareholders of companies listed on the Stock Exchange of Mauritius adopt and make use of the various tools of activism; and secondly, to compare the UK laws on shareholder activism with that of Mauritius.Design/methodology/approachTo achieve these objectives, this study adopted the qualitative research method. Primary data was collected by conducting a survey on minority shareholders of Mauritian listed companies to figure out the extent to which they resort to activism tools, while secondary data was collected through a qualitative legal, document and content analysis to scrutinise regulatory provisions and existing literature on the researched topic.FindingsThe results show a moderate implementation level of shareholder activism by the minority investors in Mauritius although it was noted that minority shareholders are more likely to resort to the internal tools of activism rather than external methods. Further to the comparative study conducted, this research recommends a more active participation of the Mauritian regulatory bodies, amendments to the Mauritius Code of Corporate Governance and Mauritius Companies Act and the establishment of a commission responsible for overseeing the exercise of shareholders’ powers and promoting derivative lawsuits among minority shareholders.Originality/valueFew researchers like Beebeejaun and Koobloll (2018) analysed shareholder activism through the lens of corporate governance with the view of providing recommendations to bring amendments in the Mauritian corporate law landscape. However, to the best of the authors’ knowledge, no research has yet been effectuated on the extent to which shareholder activism is practised by the minority investors in developing countries, for which this existing study aims at filling in the research gap.
有目的的股东行动主义在全球范围内越来越受欢迎,尤其是在放弃和出售股票以退出公司的选择已经过时的今天。因此,本文的目的有两个:第一,调查毛里求斯证券交易所上市公司的少数股东在多大程度上采用和利用了各种激进主义工具;其次,将英国关于股东激进主义的法律与Mauritius的法律进行比较。为了实现这些目标,本研究采用了定性研究方法。主要数据是通过对毛里求斯上市公司的少数股东进行调查来收集的,以了解他们在多大程度上使用激进主义工具,而次要数据是通过定性的法律、文件和内容分析来收集的。调查结果显示,毛里求斯少数股东的股东激进主义实施水平适中,尽管有人指出,少数股东更有可能求助于内部激进主义工具,而不是外部方法。在进行比较研究的基础上,本研究建议毛里求斯监管机构更加积极地参与,修订《毛里求斯公司治理法》和《毛里求斯公司法》,并成立一个委员会,负责监督股东权力的行使,促进小股东之间的衍生诉讼。独创性/价值很少有像Beebeejaun和Kooboll(2018)这样的研究人员从公司治理的角度分析股东激进主义,以期为毛里求斯公司法的修改提供建议。然而,据作者所知,尚未对发展中国家少数投资者在多大程度上实施股东维权进行研究,这项现有研究旨在填补研究空白。
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引用次数: 0
Legitimising CSR through the institutional backup – gauging compliance of the Indian corporate sector in the mandatory regime 通过制度支持使企业社会责任合法化——衡量印度企业部门在强制性制度下的合规情况
IF 1.5 Q1 Social Sciences Pub Date : 2023-08-04 DOI: 10.1108/ijlma-05-2023-0104
A. Bhatia, Amandeep Dhawan
PurposeThis study aims to calculate the corporate social responsibility (CSR) expenditure made by companies as per the provisions of Section 135 of Companies Act 2013 and check the status of compliance/non-compliance of these provisions in the mandatory regime of CSR.Design/methodology/approachBased on a sample of top 500 Indian companies listed on Bombay Stock Exchange, the study compares the CSR expenditure required to be incurred by companies with the actual CSR expenditure made by them over a time span of seven years and calculates the extent of surplus or deficit attained by them starting from the year of inception of CSR provisions, 2014–2015, till the most recent year, 2020–2021.FindingsThe findings indicate that the average CSR expenditure made by Indian corporate sector is less than the mandatory requirement. More than half of the companies do not comply with the CSR regulations of the country. Even the “Most Profitable” companies fail to contribute the minimum required amount towards social activities akin to their counterparts in the “Less” and “Least” profitable categories.Practical implicationsThe disobedience towards the statutory provisions implies that Indian companies are non-compliant towards CSR guidelines despite the regulative institutional pressure that makes CSR a mandatory practice to legitimise it.Originality/valueThe study contributes to the CSR literature in the light of the transformed regulative institutional environment in India. It includes a comprehensive analysis of compliance of companies with the revised statutes over all the years since the inception of new mandatory guidelines on CSR till the most recent time period on a representative sample, thus, making the findings robust and generic with respect to India.
本研究旨在根据2013年公司法第135条的规定计算公司的企业社会责任(CSR)支出,并检查这些规定在企业社会责任强制性制度中的遵守/不遵守状况。该研究以孟买证券交易所上市的印度500强公司为样本,比较了公司在7年时间内所需承担的企业社会责任支出与实际承担的企业社会责任支出,并计算了从企业社会责任规定开始的2014-2015年到最近的2020-2021年,企业实现的盈余或赤字程度。研究结果表明,印度企业部门的平均企业社会责任支出低于强制性要求。超过一半的公司不遵守国家的企业社会责任规定。即使是“最赚钱”的公司,也不能像“最不赚钱”和“最不赚钱”的公司那样,为社会活动贡献最低要求的金额。对法律规定的不服从意味着印度公司不遵守企业社会责任指导方针,尽管监管机构的压力使企业社会责任成为一项强制性实践,使其合法化。原创性/价值本研究在印度监管制度环境转变的背景下为企业社会责任文献做出了贡献。它包括对公司遵守修订法规的全面分析,自CSR新强制性指导方针开始以来的所有年份,直到最近的代表性样本时期,因此,使调查结果对印度来说是稳健和通用的。
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引用次数: 0
Environmentally friendly tax measures in the Portuguese jurisdiction. Enforcement of the polluter pays tax principle 葡萄牙管辖范围内的环境友好型税收措施。执行污染者纳税的原则
IF 1.5 Q1 Social Sciences Pub Date : 2023-08-03 DOI: 10.1108/ijlma-02-2023-0018
Susana Cristina Rodrigues Aldeia
PurposeThis paper aims to understand what green tax measures Portuguese corporate tax law foresees and whether the measures observe the polluter pays tax principle.Design/methodology/approachThe legal research method is applied to achieve the goals. Specifically, the research analyzes the most relevant corporate tax legislation to identify legal provisions influencing taxpayers’ behavior in sustainability decisions, particularly corporate income tax (CIT) and value-added tax (VAT) laws.FindingsThe results show that the Portuguese Green Taxation Law introduces several environmentally friendly taxation measures by benefiting or increasing the tax burden. The influence on the CIT law results from instruments such as the autonomous taxation of expenses, depreciation, provisions and the local corporate tax. In the VAT, electric tourism vehicles’ VAT deduction is possible. These measures enforce the polluter pays tax principle, increasing the tax burden on less environmentally friendly options and decreasing the tax burden on more green economic choices. These measures directly influence the companies’ choice because of the increase or decrease tax burden according to more or less polluting choices.Research limitations/implicationsThis study only studies the Portugal case.Originality/valueThis study highlights the Portuguese experience reconciling taxation and environmental dimensions.
本文旨在了解葡萄牙企业税法所预见的绿色税收措施,以及这些措施是否遵循污染者纳税的原则。设计/方法/途径运用法律研究方法来实现目标。具体而言,研究分析了最相关的公司税立法,以确定影响纳税人在可持续性决策中的行为的法律规定,特别是企业所得税(CIT)和增值税(VAT)法律。结果表明,葡萄牙绿色税法引入了几项有利于或增加税收负担的环境友好型税收措施。对CIT法的影响来自诸如费用、折旧、准备金和地方公司税等自主征税的工具。在增值税中,电动旅游车辆的增值税抵扣是可能的。这些措施执行了污染者纳税的原则,增加了对不太环保的选择的税收负担,减少了对更环保的经济选择的税收负担。这些措施直接影响企业的选择,因为税收负担的增加或减少取决于污染的多或少的选择。研究局限/意义本研究仅研究葡萄牙案例。原创性/价值本研究强调了葡萄牙在协调税收和环境方面的经验。
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引用次数: 0
Addressing sustainability challenges as part of director’s duty in Malaysia 作为马来西亚董事职责的一部分,应对可持续发展挑战
IF 1.5 Q1 Social Sciences Pub Date : 2023-07-17 DOI: 10.1108/ijlma-03-2023-0044
Nurul Jannah Mustafa Khan, Hasani Mohd Ali, Hazlina Shaik Md Noor Alam
PurposeThe development of successful Sustainable Development Goals realization cannot be divorced from regulations governing sustainability information. Therefore, limited research on the regulatory environment regarding sustainability reporting in the Malaysian context requires further examination to ascertain the current framework. This study aims to critically assess the Malaysian Companies Act 2016 and Malaysian Code on Corporate Governance (MCCG) to examine the regulatory environment regarding the sustainability reporting framework. The examination is done to determine the extent of support provided under the Malaysian regulatory environment for the said practice.Design/methodology/approachA doctrinal methodology that relies on the extant literature, statutory instruments and case laws complemented by content analysis is adopted to explore the current regulatory environment regarding sustainability reporting.FindingsThe findings indicate that the Companies Act 2016 has already paved the way for the integration of corporate sustainability through the Business Review Report (BRR). However, the application is voluntary and hence could lead to inconsistent implementation. The MCCG has introduced the integrated reporting practice, but the application is limited to large companies on “apply and report” approach. This practice is voluntary to other types of companies, which diminishes the importance of sustainability reporting and gives rise to doubt about its efficiency in addressing sustainability in the long term. The current framework for sustainability reporting cannot be considered satisfactory, given the significance of sustainable development to the Malaysian economy and society, due to a lack of appropriate legal obligations.Originality/valueThis study is presently amongst the available legal literature on sustainability reporting practice in Malaysia, adding to its originality. This paper hopes to stimulate discussion among academicians on incorporating sustainability principles in the Companies Act 2016 and expanding directors’ duties.
成功实现可持续发展目标的发展离不开管理可持续发展信息的法规。因此,关于马来西亚可持续发展报告监管环境的有限研究需要进一步审查,以确定目前的框架。本研究旨在批判性地评估2016年马来西亚公司法和马来西亚公司治理守则(MCCG),以检查有关可持续发展报告框架的监管环境。进行审查是为了确定在马来西亚监管环境下对上述做法提供的支持程度。设计/方法/方法采用理论方法,以现有文献、法定文书和判例法为基础,辅以内容分析,探讨当前有关可持续发展报告的监管环境。研究结果表明,《2016年公司法》已经通过商业审查报告(BRR)为企业可持续发展的整合铺平了道路。然而,应用程序是自愿的,因此可能导致不一致的实现。MCCG已经引入了综合报告的做法,但其应用仅限于大公司采用“申请和报告”的方式。这种做法对其他类型的公司来说是自愿的,这降低了可持续发展报告的重要性,并使人怀疑其在解决长期可持续发展问题方面的效率。鉴于可持续发展对马来西亚经济和社会的重要性,由于缺乏适当的法律义务,目前的可持续发展报告框架不能被认为是令人满意的。原创性/价值本研究是目前马来西亚可持续发展报告实践的法律文献之一,增加了其原创性。本文希望激发学术界对将可持续性原则纳入2016年公司法和扩大董事职责的讨论。
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引用次数: 0
An analysis of controlled foreign company (CFC) rules of Mauritius; a comparative study with the UK and US 毛里求斯受控外国公司规则分析;与英国和美国的比较研究
IF 1.5 Q1 Social Sciences Pub Date : 2023-07-17 DOI: 10.1108/ijlma-06-2023-0145
A. Beebeejaun
PurposeNumerous policies are established in Mauritius to attract foreign direct investment, but at the same time, severe concerns were raised concerning the erosion of Mauritian tax base, which is witnessed by the decrease in the percentage of tax revenue to gross domestic product in recent years. To avoid these issues, in 2019, the Mauritian legislator has domesticated the Organisation for Economic Co-operation and Development (OECD) BEPS 2013 Action 3 on controlled foreign company (CFC) in its income tax legislation. As such, the purpose of this study is to critically assess the implications of CFC rules of Mauritius to reduce tax avoidance in the light of international tax competition.Design/methodology/approachTo achieve the research objective, this study will adopt a black letter approach by analysing the rules and regulations of various jurisdiction as well as international standards on CFCs and other tax avoidance legal provisions. A comparative analysis will be conducted between Mauritian laws on CFCs and the corresponding legislation of the UK and the USA, which are selected to assess the developed world’s position on strict CFC rules.FindingsA hasty implementation of CFC rules leads to various complexities like interpretation issues and diminishing the competitiveness of the country to multinationals. In this respect, there is the risk of a trade-off between tax collected and foreign direct investment in the country. Consequently, the research recommends that Mauritius reforms its CFC legislation by extending the scope of tax exemptions for intra-group financing income, for the first year of CFC’s operation with the possibility of offsetting foreign taxes and for the Mauritius Revenue Authority to establish detailed guidelines on the determination of CFC income and its attribution for tax purposes in Mauritius.Originality/valueExisting literature has to a great extent focused on the role of CFC rules as a tax avoidance measure and on the divergence or convergence between domestic CFC legislation against the OECD recommendations (Dourado, 2015; Xu, 2018; Beebeejaun et al., 2023). However, limited literature is available on the evaluation of the purpose of CFC rules enacted by a developing country being Mauritius in the context of the global competitive market, to which this research aims at filling the gap.
目的毛里求斯制定了许多吸引外国直接投资的政策,但与此同时,人们对毛里求斯税收基础的侵蚀表示严重关切,近年来税收占国内生产总值的百分比有所下降。为了避免这些问题,2019年,毛里求斯立法者在其所得税立法中纳入了经济合作与发展组织(OECD)关于受控外国公司(CFC)的BEPS 2013行动3。因此,本研究的目的是根据国际税收竞争,批判性地评估毛里求斯氟氯化碳规则对减少避税的影响。设计/方法/方法为了实现研究目标,本研究将采用黑体字方法,分析各个司法管辖区的规则和条例以及关于氟氯化碳的国际标准和其他避税法律规定。将对毛里求斯关于氟氯化碳的法律与英国和美国的相应立法进行比较分析,选择英国和美国是为了评估发达国家对严格的氟氯化碳规则的立场。发现氟氯化碳规则的仓促实施导致了各种复杂性,如解释问题和国家对跨国公司的竞争力下降。在这方面,该国的税收和外国直接投资之间存在权衡的风险。因此,研究建议毛里求斯改革其氟氯化碳立法,扩大集团内部融资收入的免税范围,对于氟氯化碳运营的第一年,有可能抵消外国税收,以及毛里求斯税务局制定关于确定氟氯化碳收入及其在毛里求斯纳税归属的详细指南。来源/价值现有文献在很大程度上集中于氟氯化碳规则作为避税措施的作用国内氟氯化碳立法与经合组织建议之间的趋同(Dourado,2015;徐,2018;Beebeejaun等人,2023)。然而,关于评估毛里求斯这一发展中国家在全球竞争市场背景下颁布的氟氯化碳规则的目的的文献有限,本研究旨在填补这一空白。
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引用次数: 0
Bibliometric analysis of value-added tax research: a comparative study between European Union and Gulf Cooperation Council countries 增值税研究的文献计量分析:欧盟与海湾合作委员会国家的比较研究
IF 1.5 Q1 Social Sciences Pub Date : 2023-07-14 DOI: 10.1108/ijlma-01-2023-0016
Tif Said Suhail Al Mazroui, M. M. Thottoli, Maathir Mohammed Saud Al Alawi, Noor Talal Hamed Al Shukaili, Duaa Suleiman Amur Al Hoqani
PurposeThis study aims to compare recent topics on value-added tax (VAT) in the European Union (EU) and Gulf Cooperation Council (GCC), understand the differences in VAT discourses between the two regions and explore the connection between research agendas, institutional legacies and semantic output in the field of VAT in each territory.Design/methodology/approachA bibliometric study was conducted using R programming. The data were gathered from the Scopus database, which contains 99 English-language publications with publication dates ranging from 1996 to 2022 (87 of which are from the EU and 12 from the GCC). Information about publications, journals, authors and citations is gathered, validated, cross-referenced and analyzed using bibliometric metrics.FindingsThe results highlight two ideal research contexts for studying VAT: the EU countries approach VAT research with a centralized, pluralistic and quantitative focus, while the GCC countries adopt a centralized, qualitative and practically oriented approach, highlighting distinct research goals, collaboration styles and institutional legacies. The authors extend their result findings to broader discussions on competing knowledge systems in VAT, the significance of the state and the level of autonomy within tax governance after identifying the most popular issues among scholars working in GCC and EU countries.Research limitations/implicationsAlthough the focus of this analysis is restricted to the GCC and EU, it includes theoretical recommendations for broadening its application to other nations. Researchers from the GCC and the EU may benefit from this study by gaining more about VAT and being encouraged to share their research with young researchers. The study’s findings are relevant and important for comprehending the comparative state of research on VAT in GCC and EU countries, tax fields, publications and institutions.Originality/valueThis study analyzes the VAT systems of the GCC and the EU while identifying the intellectual structure of the field from each author’s point of view, revealing the scientometrics and informetrics intellectual structures in detail.
目的本研究旨在比较欧盟(EU)和海湾合作委员会(GCC)最近关于增值税的主题,了解这两个地区在增值税话语方面的差异,并探索每个地区增值税领域的研究议程、制度遗产和语义输出之间的联系。设计/方法/方法使用R程序进行文献计量学研究。数据来自Scopus数据库,该数据库包含99份英文出版物,出版日期从1996年到2022年不等(其中87份来自欧盟,12份来自海湾合作委员会)。使用文献计量学指标收集、验证、交叉引用和分析有关出版物、期刊、作者和引文的信息。研究结果突出了研究增值税的两个理想研究背景:欧盟国家以集中、多元和定量的重点进行增值税研究,而海湾合作委员会国家则采用集中、定性和务实的方法,突出了不同的研究目标、合作风格和制度遗产。在确定了海湾合作委员会和欧盟国家学者中最受欢迎的问题后,作者将他们的研究结果扩展到更广泛的讨论中,讨论增值税中相互竞争的知识体系、国家的重要性和税收治理中的自主权水平。研究局限性/含义尽管本分析的重点仅限于海湾合作委员会和欧盟,但它包括将其应用范围扩大到其他国家的理论建议。海湾合作委员会和欧盟的研究人员可能会从这项研究中受益,因为他们可以获得更多关于增值税的信息,并被鼓励与年轻的研究人员分享他们的研究。该研究结果对于理解海湾合作委员会和欧盟国家、税务领域、出版物和机构的增值税研究的比较状况具有相关性和重要意义。原创性/价值本研究分析了海湾合作委员会和欧盟的增值税制度,同时从每位作者的角度确定了该领域的知识结构,详细揭示了科学计量学和信息计量学的知识结构。
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引用次数: 0
Laws on regulatory technology (RegTech) in Saudi Arabia: are they adequate? 沙特阿拉伯的监管技术(RegTech)法律:是否足够?
IF 1.5 Q1 Social Sciences Pub Date : 2023-07-10 DOI: 10.1108/ijlma-03-2023-0042
Jawahitha Sarabdeen
PurposeThe Regulatory Technology (RegTech) is said to be the use of information technology for regulatory monitoring, reporting and compliance. It is used to solve regulatory and compliance issues more effectively and efficiently. Regulators with the digitization of regulation and datafication of processes would get empowered to manage volumes of data. RegTech would assist them in understanding innovative products, transactions, risks, reporting and any market manipulation activities in real time. For successful use of RegTech, the regulatory framework of a country should be comprehensive to address issues that may arise in the use of RegTech. Thus, the purpose of this article is to analyze the adequacy of the Saudi Arabian legal framework to address RegTech adoption.Design/methodology/approachThe researcher using logical analysis method analyzed the available laws and interpreted the law to see the applicability and the adequacy of laws to regulate the use of RegTech in Saudi Arabia. The content analysis was also used in this research to analyze the literature. This analysis helped to explain the available literature on the research topic and its relevancy and the gap in literature.FindingsThe analysis using the logical and content methodologies shows that Saudi Arabia has general law to address some of the issues that might arise in the adoption of RegTech. Nonetheless, amending some of the existing laws or introducing guidelines could help better uplift of RegTech and similar technologies in Saudi Arabia.Originality/valueAs businesses and regulatory authorities embrace technology for better and efficient delivery of services and products in Saudi Arabia, the research is timely to analyze the adequacy of the laws in Saudi Arabia for adoption of RegTech. In the use of RegTech, issues related to privacy, due diligence, accountability and transparency could arise, however, there is a dearth of literature in these areas relating to technology adoption.
监管技术(RegTech)被认为是使用信息技术进行监管监测、报告和合规。它用于更有效和高效地解决法规和遵从性问题。监管数字化和流程数据化的监管机构将获得管理大量数据的权力。RegTech将协助他们实时了解创新产品、交易、风险、报告和任何市场操纵活动。为了成功地使用RegTech,一个国家的监管框架应该是全面的,以解决在使用RegTech时可能出现的问题。因此,本文的目的是分析沙特阿拉伯法律框架的充分性,以解决RegTech的采用。研究人员使用逻辑分析方法分析了可用的法律,并解释了法律,以了解法律在沙特阿拉伯规范RegTech使用的适用性和充分性。本研究还采用了内容分析法对文献进行分析。这一分析有助于解释有关研究课题的现有文献及其相关性和文献差距。使用逻辑和内容方法的分析表明,沙特阿拉伯有一般法律来解决采用RegTech可能出现的一些问题。尽管如此,修改一些现有法律或引入指导方针可能有助于更好地提升沙特阿拉伯的RegTech和类似技术。在沙特阿拉伯,企业和监管机构接受技术以更好、更有效地提供服务和产品,因此,本研究及时分析了沙特阿拉伯采用RegTech的法律是否足够。在RegTech的使用中,可能会出现与隐私、尽职调查、问责制和透明度相关的问题,然而,在这些与技术采用相关的领域缺乏文献。
{"title":"Laws on regulatory technology (RegTech) in Saudi Arabia: are they adequate?","authors":"Jawahitha Sarabdeen","doi":"10.1108/ijlma-03-2023-0042","DOIUrl":"https://doi.org/10.1108/ijlma-03-2023-0042","url":null,"abstract":"\u0000Purpose\u0000The Regulatory Technology (RegTech) is said to be the use of information technology for regulatory monitoring, reporting and compliance. It is used to solve regulatory and compliance issues more effectively and efficiently. Regulators with the digitization of regulation and datafication of processes would get empowered to manage volumes of data. RegTech would assist them in understanding innovative products, transactions, risks, reporting and any market manipulation activities in real time. For successful use of RegTech, the regulatory framework of a country should be comprehensive to address issues that may arise in the use of RegTech. Thus, the purpose of this article is to analyze the adequacy of the Saudi Arabian legal framework to address RegTech adoption.\u0000\u0000\u0000Design/methodology/approach\u0000The researcher using logical analysis method analyzed the available laws and interpreted the law to see the applicability and the adequacy of laws to regulate the use of RegTech in Saudi Arabia. The content analysis was also used in this research to analyze the literature. This analysis helped to explain the available literature on the research topic and its relevancy and the gap in literature.\u0000\u0000\u0000Findings\u0000The analysis using the logical and content methodologies shows that Saudi Arabia has general law to address some of the issues that might arise in the adoption of RegTech. Nonetheless, amending some of the existing laws or introducing guidelines could help better uplift of RegTech and similar technologies in Saudi Arabia.\u0000\u0000\u0000Originality/value\u0000As businesses and regulatory authorities embrace technology for better and efficient delivery of services and products in Saudi Arabia, the research is timely to analyze the adequacy of the laws in Saudi Arabia for adoption of RegTech. In the use of RegTech, issues related to privacy, due diligence, accountability and transparency could arise, however, there is a dearth of literature in these areas relating to technology adoption.\u0000","PeriodicalId":46125,"journal":{"name":"International Journal of Law and Management","volume":null,"pages":null},"PeriodicalIF":1.5,"publicationDate":"2023-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"62704462","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Regulation of data-driven marketing and management theory: bibliometric analysis, systematic literature review and research agenda 数据驱动营销和管理理论的规范:文献计量分析、系统文献综述和研究议程
IF 1.5 Q1 Social Sciences Pub Date : 2023-06-19 DOI: 10.1108/ijlma-02-2023-0022
Jorge Xavier, W. Picoto
PurposeRegulatory initiatives and related technological shifts have been imposing restrictions on data-driven marketing (DDM) practices. This paper aims to find the main restrictions for DDM and the key management theories applied to investigate the consequences of these restrictions.Design/methodology/approachThe authors conducted a unified bibliometric analysis with 104 publications retrieved from both Scopus and Web of Science, followed by a qualitative, in-depth systematic literature review to identify the management theories in literature and inform a research agenda.FindingsThe fragmentation of the research outcomes was overcome by the identification of 3 main clusters and 11 management theories that structured 18 questions for future research.Originality/valueTo the best of the authors’ knowledge, this paper sets for the first time a frontier between almost three decades where DDM evolved with no significative restrictions, grounded on innovations and market autoregulation, and an era where data privacy, anti-trust and competition and data sovereignty regulations converge to impose structural changes, requiring scholars and practitioners to rethink the roles of data at the strategic level of the firm.
目的监管举措和相关技术变革一直在对数据驱动营销(DDM)实践施加限制。本文旨在找出DDM的主要限制,以及应用于研究这些限制后果的关键管理理论。设计/方法论/方法作者对Scopus和Web of Science检索到的104篇出版物进行了统一的文献计量分析,然后进行了定性、深入的系统文献综述,以确定文献中的管理理论并为研究议程提供信息。发现通过确定3个主要集群和11个管理理论,为未来的研究构建了18个问题,克服了研究结果的碎片化。独创性/价值据作者所知,本文首次在近三十年的DDM发展过程中,以创新和市场自律为基础,没有任何有意义的限制,而在数据隐私、反垄断、竞争和数据主权法规融合,实施结构性变革的时代,要求学者和从业者重新思考数据在企业战略层面的作用。
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引用次数: 0
Assessing ethical praxis of ethical (Islamic) financial institutions: a survey of empirical discoveries 评估道德(伊斯兰)金融机构的道德实践:实证发现的调查
IF 1.5 Q1 Social Sciences Pub Date : 2023-06-13 DOI: 10.1108/ijlma-11-2022-0256
Shinaj Valangattil Shamsudheen, Saiful Azhar Rosly, Aishath Muneeza
PurposeThis study aims to portray the ethical disposition of Islamic financial institutions (IFIs) globally by investigating the ethical gap identified in the empirical literature to date.Design/methodology/approachTwo methods of analysis used in this study are content analysis and ratio analysis. While the former was conducted to identify the main themes of empirical studies and to gauge the gap between theory and practice of ethical principles and business practice in the Islamic banking and financial industry, the latter quantified the intensity of the gap identified.FindingsThe findings indicate that global ethical practices were found to be above medial, and the South East Asian region stood out with a relatively better performance along with the subpar performance of the African region. Among the ethical parameters, the praxis of marketing ethics was found to be distinctly aligned with the principles, and the organizational ethical decision-making behaviour was held to be least harmonized with the norms.Practical implicationsThe findings of this study help researchers and regulators to better understand the issues and provide practical solutions to address the shortfalls of ethics in Islamic finance in practice.Originality/valueIn spite of the vast literature, comprehension of the overarching ethical standing of IFIs is still equivocal. This study contributes to the growing literature of ethical and/or Islamic finance primarily in two ways. Firstly, it provides a comprehensive depiction of the ethical standings of the IFIs all around the globe, which can be treated as a guiding document for regulators and industry practitioners to better understand the issues and provide practical solutions to address the shortfalls of ethics in Islamic finance in practice. Secondly, it helps researchers identify research gaps and provides a systematic direction for future studies in the area of ethics in Islamic finance.
本研究旨在通过调查迄今为止实证文献中发现的道德差距,来描绘全球伊斯兰金融机构(IFIs)的道德倾向。设计/方法/方法本研究使用的两种分析方法是内容分析和比例分析。前者是为了确定实证研究的主题,并衡量伊斯兰银行和金融业中道德原则和商业实践的理论与实践之间的差距,后者则量化了所确定的差距的强度。研究结果表明,全球的道德实践在中等偏上,东南亚地区表现相对较好,而非洲地区则表现不佳。在伦理参数中,营销伦理的实践与原则明显一致,组织伦理决策行为与规范的协调程度最低。实际意义本研究的发现有助于研究人员和监管机构更好地理解问题,并提供切实可行的解决方案,以解决实践中伊斯兰金融的伦理缺陷。尽管有大量文献,但对国际金融机构总体伦理地位的理解仍然模棱两可。这项研究主要以两种方式促进了伦理和/或伊斯兰金融文献的增长。首先,它全面描述了全球金融机构的道德立场,可以作为监管机构和行业从业者更好地理解问题的指导性文件,并提供切实可行的解决方案,以解决实践中伊斯兰金融的道德缺陷。其次,它帮助研究人员发现研究空白,并为伊斯兰金融伦理领域的未来研究提供系统的方向。
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引用次数: 0
The opioid epidemic in the United States: missed opportunities and policy failures 美国阿片类药物流行:错失机遇和政策失误
IF 1.5 Q1 Social Sciences Pub Date : 2023-06-05 DOI: 10.1108/ijlma-07-2023-323
Roshni Das
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引用次数: 1
期刊
International Journal of Law and Management
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