Tax non-compliance remains a critical constraint to domestic revenue mobilization in Ghana, despite decades of tax reforms, modernization initiatives, and taxpayer education campaigns. To deepen the understanding of behavioural and institutional drivers of compliance, this study examines how tax-specific financial literacy and perceived tax fairness shape self-reported tax compliance behaviour, with trust in tax authorities serving as a key mediating mechanism. Drawing on the Theory of Planned Behaviour and the Slippery Slope Framework, the study employed Partial Least Squares Structural Equation Modelling (PLS-SEM) to analyse survey data from 1342 enterprises across micro, small, medium, and large-scale businesses in Ghana. The findings reveal that both tax-specific financial literacy and perceived tax fairness exert a significant positive effect on compliance, while trust in tax authorities partially mediates these relationships. This demonstrates that voluntary compliance is more effectively sustained when cognitive competence is complemented by perceptions of institutional legitimacy and fairness. The study makes a theoretical contribution by integrating cognitive and relational determinants of tax behaviour into a unified behavioural-institutional model tailored to developing economy contexts. Practically, it underscores the need for targeted tax literacy initiatives, transparent and equitable tax administration, and deliberate trust-building strategies to strengthen voluntary compliance and reduce reliance on coercive enforcement. The results provide actionable insights for revenue authorities and policymakers seeking to broaden Ghana's tax base through behavioural and institutional levers, and offer a replicable analytical framework for other Sub-Saharan African countries facing similar compliance challenges.

This study investigates how digital communication technologies contribute to the effective marketing of tourism destinations in Cross River State, Nigeria. Drawing from contemporary literature on information and communication technologies (ICTs) and tourism marketing, the study positions digital communication as a critical strategic resource for enhancing destination awareness, stimulating tourist patronage, and achieving sustainable competitive advantage. Building on insights from relevant empirical and theoretical works, the study proposes a testable framework for ICT-enabled tourism marketing within a developing economy context. A survey research design was adopted, while data were analyzed using Pearson’s Product Moment Correlation through the Statistical Package for Social Sciences (SPSS) version 21. The findings demonstrate that digital communication plays a significant role in promoting tourist attractions in Calabar, leading to improved tourist satisfaction. In addition, the results reveal a strong association between digital communication and the sustainable competitive advantage of tourism destinations in the study area. Keywords: Digital Communication, Information and Communication Technology, Tourism Marketing, Tourist Patronage, Sustainable Competitive Advantage.

Purpose This study examines how ISO 14001:2015 implementation shapes environmental, economic, and social performance in Jordan's industrial sector. It maps these hierarchical impacts to the sustainable development goals (SDGs) and extends theoretical frameworks, namely the natural resource-based view and institutional theory, in a resource-constrained, developing-economy context. Design/methodology/approach A stratified random sample of 50 ISO 14001:2015-certified organizations across manufacturing, services, and construction sectors completed a 29-indicator questionnaire. Data were subjected to exploratory factor analysis to identify the latent dimensions of sustainability performance. Findings Exploratory factor analysis revealed three latent dimensions. Environmental performance emerged as the dominant dimension, driven primarily by circular economy practices including increased reuse and recycling and waste reduction, followed by energy efficiency improvements. Economic performance constituted the second dimension, anchored in direct and indirect cost efficiencies with modest revenue-enhancement effects. Social and organizational benefits formed the third dimension, centered on occupational health and safety and employee engagement. This hierarchy demonstrates a context-specific prioritization reflecting Jordan's resource constraints and energy import dependence. Practical implications Industrial practitioners should prioritize waste management and energy efficiency initiatives, supplemented by targeted employee engagement programs to generate salient environmental benefits and measurable economic savings. Policymakers can amplify ISO 1401's impact through performance-based incentives aligned with national SDG targets, particularly SDG 12.5 (waste reduction), SDG 7.3 (energy efficiency), and SDG 8.8 (labor protections). Originality/value This is the first empirically validated hierarchy of ISO 14001:2015 impacts in Jordan, extending the natural resource-based view and institutional theory in a developing economy context. The findings demonstrate that pollution prevention capabilities dominate in resource-scarce settings, product stewardship remains underdeveloped due to weak regulatory enforcement, and sustainable development capacities emphasize internal workforce welfare. The study provides context-specific insights for researchers and decision-makers in developing economies seeking to leverage environmental management systems for sustainable development.

ABSTRACT This study aims to examine the influence of environmental awareness capability on business sustainability by integrating green innovation as a mediating mechanism and gender and business scale as boundary conditions. Grounded in the literature on business strategy and development, this study uses a quantitative design. It used survey data from 132 owners and managers of micro, small, and medium enterprises (MSMEs) in West Java, Indonesia. The analysis employs Partial Least Squares Structural Equation Modeling (PLS‐SEM). The findings show that environmental awareness capability strongly drives green innovation and directly improves business sustainability. Green innovation also partially mediates this relationship. Business scale negatively impacts the link between environmental awareness and green innovation. This suggests that sustainability‐oriented strategies are more effective for smaller firms, while gender does not moderate their effectiveness. This study provides new empirical evidence from a subnational developing economy context. It clarifies how strategic capabilities interact with organizational scale to affect sustainability outcomes. The findings offer actionable insights for MSME strategists and policymakers aiming to develop context‐sensitive sustainability strategies.

This study examined the relationship between Facebook advertising and consumer buying behavior among Airtel customers in the Central Business District (CBD) of Lusaka, Zambia. As social media marketing continues to expand, telecommunication firms increasingly utilize platforms such as Facebook to promote products and engage consumers. However, empirical evidence on the effectiveness of Facebook advertising in influencing purchasing behavior within the Zambian telecommunications sector remains limited. Guided by a pragmatic research philosophy, the study adopted a mixed-methods approach, integrating both quantitative and qualitative techniques. Data were collected from 150 Airtel customers using structured questionnaires comprising closed- and open-ended questions. Quantitative data were analyzed using descriptive statistics, correlation, and regression analysis, while qualitative data were analyzed thematically to complement statistical findings. The results indicate that exposure to Airtel’s Facebook advertisements is relatively high, with 49.3% of respondents reporting frequent exposure. Engagement levels were moderately positive (48%), suggesting that the advertisements capture consumer attention. However, their influence on purchasing behavior remains limited, with 39.3% of respondents reporting only slight influence and 17.3% indicating moderate influence. Regression analysis revealed a statistically significant but moderate relationship between Facebook advertising and consumer buying behavior (p < 0.05). Furthermore, respondents expressed uncertainty regarding the effectiveness of advertisement targeting and personalization. The study concludes that while Facebook advertising is effective in enhancing brand awareness and engagement, its impact on actual purchasing decisions is moderate. It is therefore recommended that Airtel improve audience targeting and personalization, diversify advertising formats, enhance message relevance, and optimize the post-click user experience. This study contributes to the growing body of knowledge on social media marketing by providing empirical evidence from a developing economy context.

This study tackles inefficient urban mobility in Indian cities by showing how bus trip rate (trip generation) modelling can strengthen public transit planning and mitigate congestion and pollution. Predictive models are developed across multiple Indian cities using multiple linear regression (MLR) and artificial neural networks (ANN), finding that ANN consistently achieves higher predictive accuracy – especially in high-density contexts – by capturing non-linear relationships in mobility patterns. Sensitivity analysis highlights trip purpose and age as dominant predictors: bus reliance varies by trip purpose, while ridership declines with age, particularly among older populations. Population density positively influences bus use, underscoring stronger dependence on public transport in dense areas. Gender also proves significant, reinforcing the need for safer, more accessible, gender-inclusive systems to enhance women’s mobility. These results motivate targeted interventions – route optimisation tailored to diverse travel needs, improved access for vulnerable users and gender-sensitive policies – alongside strengthening networks in dense corridors, integrating inclusive infrastructure and aligning with national sustainability agendas (e.g., Smart Cities Mission, National Action Plan on Climate Change). To address prior limitations, a generalised model is proposed that integrates common socio-demographic drivers in developing-economy contexts and is applicable across cities of varying sizes.

This study examines the export barriers encountered by emerging small and medium-sized enterprises (SMEs) in Indonesia, with a focus on export documentation challenges, tariff constraints, and the adaptive marketing strategies employed to sustain international market engagement. Employing a qualitative case study approach, this research investigates PT Albarka International Group, a nascent export-import company established in 2021 and headquartered in Malang, East Java, which specializes in the export of natural commodities including Bakhur-related materials (opercula shells, damar resin, agarwood), spices, and other Indonesian products to Middle East markets including Yemen, Saudi Arabia, UAE, Libya, Sudan, and Djibouti. Data were collected through in-depth interviews with key company personnel and supplemented by document analysis. Findings reveal three primary export barriers: (1) high shipping tariffs relative to regional competitors, frequently triggering order cancellations by importers; (2) complex and time-intensive export documentation requirements, particularly for regulated natural resource products subject to CITES compliance, fish quarantine certification (Health Certificate), and customs declaration (PEB); and (3) internal organizational constraints stemming from overlapping job roles. In response, PT Albarka has adopted adaptive strategies including Full Container Load (FCL) consolidation to reduce per-unit shipping costs, advance payment systems (TT in advance) to mitigate importer default risk, and collaborative consultation with customs and quarantine authorities. The study contributes to the SME internationalization literature by demonstrating how resource-constrained emerging exporters navigate institutional and logistical complexities in developing economy contexts, offering practical insights for SME practitioners and export policy stakeholders.

This study examined the relationship between circular economy practices and operational efficiency among air conditioning manufacturers and distributors in the Philippines as a basis for developing a Strategic Green Technology Framework. Using a descriptive-correlational research design, data were collected from 100 employees directly involved in operations and sustainability-related functions. Circular economy practices were assessed in terms of sustainable design and resource efficiency, waste reduction and reverse logistics, green technology adoption, and organizational and policy support, while operational efficiency was measured through cost control, productivity, material utilization, and supply chain performance. Results revealed that respondents perceived a high level of implementation of circular economy practices and a high level of operational efficiency across all dimensions. Pearson correlation analysis indicated a significant positive relationship between circular economy practices and operational efficiency, suggesting that sustainability-oriented practices function as strategic organizational capabilities that enhance operational outcomes. Among the dimensions, waste reduction and reverse logistics demonstrated the strongest association with operational efficiency. Based on the findings, a Strategic Green Technology Framework anchored on four interrelated pillars was proposed to guide firms in integrating circular economy principles into their operational strategies. The study contributes empirical evidence from a developing economy context and offers practical insights for managers and policymakers seeking to align sustainability initiatives with operational performance. Keywords: circular economy, operational efficiency, green technology, air conditioning industry, Philippines htpps://orcid.org/0009-0002-5182-6913 cunanan.ann08@gmail.com University of Perpetual Help System DALTA Las Piñas, Manila, Philippines

This study examines the impact of key dimensions of foreign direct investment (FDI) on provincial exports in a developing economy context. Examining the population of 63 Vietnamese provinces in the period 2010–2023, the research, using a fixed-effects model with Driscoll–Kraay standard errors, reveals that FDI capital has a positive impact on provincial exports, while the number of FDI enterprises exerts a negative effect, highlighting the importance of investment quality over quantity. In contrast, FDI performance does not show a significant effect, suggesting that FDI profitability is not necessarily associated with provincial exports. Employment generated by FDI enterprises has a strong positive impact, underscoring the role of labor as a key transmission channel linking FDI with exports of Vietnamese provinces. These insights further support the FDI-led export perspective at the provincial level, highlighting the need for policies tailored to provincial contexts to enhance export competitiveness in Vietnam and other developing economies.

This study examines trust in government as a mediating psychological mechanism linking economic ideology and tax knowledge to redistributive perceptions. Drawing on Social Exchange Theory (SET), the research conceptualises redistributive support as a relational outcome shaped by cognitive, ideological, and institutional factors. Using data from 208 Indonesian undergraduate taxation students and applying Covariance-Based Structural Equation Modeling (CB-SEM), the findings show that both pro-redistributive economic ideology and higher tax knowledge significantly enhance support for redistribution. Importantly, trust in government partially mediates these relationships, indicating that ideological alignment and fiscal literacy alone are insufficient without institutional credibility. The results highlight trust as a key psychological conduit through which beliefs and knowledge translate into favorable evaluations of redistributive policies. The study advances theoretical understanding by integrating behavioural and relational perspectives into fiscal attitude research and provides empirical insights from a developing economy context characterised by evolving institutional trust. Policy implications emphasise the importance of strengthening institutional transparency and tax education to foster sustainable public support for equitable fiscal systems. These findings contribute to interdisciplinary debates on taxpayer psychology and the legitimacy of redistributive governance.

Purpose The study examines how big data analytics moderate the relationship between sustainable supply chain management practices, specifically sustainable design, procurement, and distribution, and impact firm performance in Ghana's food and beverage manufacturing sector. Design/methodology/approach Data were gathered from 295 manufacturing firms in the Greater Accra Region of Ghana using a census sampling method. The study employed SmartPLS-SEM to test hypotheses grounded in the resource-based view and natural resource-based view theories. Findings The results proved that all three sustainable supply chain management practices have a positive effect on firm performance. Additionally, big data analytics significantly moderates the nexus between sustainable procurement and distribution and firm performance, but not between sustainable design and firm performance. Originality/value This study advances the literature by disaggregating sustainable supply chain management practices into specific components and analysing their effects on performance in a developing-economy context. It also offers empirical insights into how big data analytics can moderate sustainability practices in manufacturing within developing countries.

Purpose This study is aimed at investigating the implementation of circular economy (CE) strategies in a developing economy context with the view of understanding the construction and demolition (C&D) waste management dynamics. Design/methodology/approach Sequel to a systematic review of literature, data were collected via Delphi survey from 22 and 17 Nigerian construction experts in the first and second rounds, respectively. Consensus was established after the stability of responses in the second round. Data were analysed using mean score ranking, rank agreement factor and inter-rater analysis. Findings Nineteen distinct CE strategies for managing C&D were identified. Subsequent assessment revealed mild implementation of these strategies across different construction stages, with the least implementation at the end-of-life phase, despite producing the most waste. Practical implications The study revealed very mild implementation of CE strategies within the Nigerian Construction Industry (NCI) and highlighted the diverse views among the experts regarding the effectiveness of the strategies for managing C&D waste. Results from the study will offer an insightful guide for stakeholders and policymakers to understand the suitability of CE strategies at different stages of C&D waste for efficient policy development and decision-making. Originality/value This research contributes to the CE literature by synthesising the existing body of knowledge on CE strategies to manage C&D waste sustainably across the construction value chain of developing economies. It also establishes a foundation for prioritising effective CE strategies in the NCI and disseminating knowledge about ineffective related to waste management.

Purpose This research investigates the interplay between technology adaptation and macropolicies (MP) on the sustainability of supply chains in the steel industry in Iran. The sector holds significant importance for economic growth and environmental sustainability, making it a crucial area of investigation. The aim of the study is to provide supply chain executives and policymakers helpful knowledge to improve sustainability initiatives. Design/Methodology/Approach A quantitative research approach was utilized, employing a structured survey distributed to 160 industry experts. Regression analysis, path modeling and bootstrapping techniques were utilized to examine the mediating role of industry-specific challenges (ISC) in sustainable supply chain management (SSCM). Findings The results suggest that technological adaptation and MP significantly impact SSCM. However, the relationship is mediated by ISC, demonstrating that achieving sustainability objectives involves tackling supply-demand fluctuations, ecological impact and data inefficiencies. Practical implications This study offers actionable recommendations for policymakers and steel industry leaders to enhance sustainability through targeted regulations, improved data management strategies and the adaptation of emerging technologies. Originality/Value This study contributes to the literature by providing a sector-specific analysis of sustainability in industrial supply chains, particularly in a developing economy context. Particularly, it offers novel perspectives on how emerging economies might improve supply chain sustainability by highlighting the interplay of political, technological and industry-specific issues.

ABSTRACT The digital transformation of financial transactions represents a critical juncture in emerging economies' developmental trajectories. This empirical investigation examines adoption patterns, behavioral preferences, and operational challenges associated with digital payment systems among 300 residents of Vijayawada, Andhra Pradesh. Utilizing a structured quantitative methodology with convenience sampling, primary data were collected through self-administered questionnaires and subjected to descriptive and inferential statistical analyses. Findings reveal that 33.30% of participants conduct daily digital transactions, with Unified Payments Interface (UPI) constituting the preferred modality (50%), succeeded by electronic wallets (26.70%). Platform analysis identifies PhonePe as market leader (40%), with Google Pay securing secondary position (26.70%). Convenience emerges as the principal adoption driver (40%), closely followed by security considerations (33.30%). Chi-square analyses demonstrate statistically significant associations between age demographics and usage frequency (χ² = 42.187, df = 9, p < 0.001), and between educational attainment and platform preferences (χ² = 38.956, df = 9, p < 0.001). Infrastructure-related impediments persist, with 26.70% experiencing application unavailability and 20% encountering technical malfunctions. Prospective adoption trajectories indicate optimistic trends, with 50% planning escalated utilization. These empirical findings possess substantial implications for financial technology stakeholders, regulatory authorities, and academic researchers. The study contributes theoretical advancement through validation of technology acceptance frameworks in developing economy contexts and provides actionable intelligence for enhancing digital financial inclusion through targeted interventions addressing infrastructure stability, cybersecurity reinforcement, and demographic-specific literacy initiatives. Keywords: Digital payment systems, UPI adoption, financial inclusion, technology acceptance, chi-square analysis, Vijayawada

This paper proposes a two-stage framework integrating Data Envelopment Analysis (DEA) and fuzzy multi-criteria decision-making methods to evaluate the performance of logistics firms in Vietnam. In the first stage, DEA models (CCR, BCC, and SBM) are employed to measure relative efficiency and identify benchmark firms among 15 leading logistics companies. In the second stage, FAHP–FTOPSIS is used to incorporate qualitative and sustainability-oriented criteria and to provide a comprehensive ranking of the efficient firms. The results indicate that a considerable proportion of firms operate below the efficiency frontier, implying substantial opportunities for resource optimization. Environmental and technological dimensions are found to be the most influential factors, while companies implementing green distribution strategies and strong data security practices consistently achieve higher rankings. Sensitivity analysis confirms the robustness and stability of the proposed framework. This study contributes by bridging operational efficiency assessment with broader strategic and sustainability considerations, overcoming the limitations of single-method evaluations used in prior research. The integrated DEA–FAHP–FTOPSIS approach offers managers a practical tool to diagnose weaknesses, prioritize improvement actions, and benchmark against top performers. In addition, it offers policymakers valuable insights to support digital transformation and green logistics initiatives in developing economy contexts.

This study examines the role of AI-driven talent management in attaining a sustainable competitive advantage for fast-moving consumer goods companies in Egypt. Specifically, it explores the mediating role of organizational resilience and the moderating effect of AI-tech trust in a highly volatile and dynamic business environment. Data were collected through an online self-administered questionnaire from 290 HR professionals from the FMCG sector in Egypt. The results reveal that AI-driven talent management enhances organizational resilience, thereby contributing to sustainable competitive advantage. Moreover, AI-tech trust positively moderates the relationship between AI-driven talent management and sustainable competitive advantage through organizational resilience. The results extend the resource-based view and dynamic capability view by demonstrating how AI-driven talent management and organizational resilience operate as dynamic capabilities that sustain competitiveness. The findings offer practical insights for FMCG leaders on leveraging AI-driven talent management to enhance organizational resilience and long-term competitiveness. As one of the earliest empirical investigations in a developing economy context, this study highlights the strategic importance of AI-driven talent management for sustaining competitiveness through organizational resilience and AI-tech trust in the FMCG sector. Keywords: Talent management, Artificial Intelligence, Sustainable Competitive Advantage, Organizational Resilience Capacity, AI-tech trust

Developing economies, marked by resource constraints, institutional voids, escalated international rivalry, political instability, market and industry volatility, encounter distinct competitive dilemmas, intensifying operational challenges for organisations seeking competitive advantage, yet limited research addresses how strategic orientations function in such contexts. This theoretical study, derived from dynamic capabilities, ambidexterity and contingency theories, examines how exploration and exploitation distinctly influence competitive advantage, investigating mediating and moderating relationships and institutional mechanisms thereof, within the developing economy context. The theoretical framework demonstrates that exploration driven resilience fosters competitive advantage through adaptive strategic competencies, knowledge diversification, situational responsiveness and strategic alignment, whereas exploitation driven strategic agility facilitates positional leverage through procedural and operational optimisation, and structured resource realignment, while competitive intensity and market turbulence act as critical boundary conditions amplifying the theorised relationships. This framework, through distinct capability fostering pathways configured for regulatory and contextual intricacy, advances ambidexterity theory as balancing exploration and exploitation in continuum rather than the simultaneous pursuit thereof, yielding actionable insights, and guiding capability development parameters amidst structural and capability limitations.

Purpose The purpose of this paper is to explore employers’ perspectives of business graduates’ work-readiness and expectations of the desired soft skill sets graduates should possess in a developing country context. Design/methodology/approach Guided by the interpretivist paradigm, a qualitative study was undertaken through exploring the perspectives of 24 industry experts, who were identified via purposive sampling based on industry type, managerial level and experience. Findings Industry experts conceptualized soft skills either narrowly via the prism of “skills” or broadly in terms of “attributes” and “capabilities.” Further, there is a generalized perception of lack of work-readiness of business graduates from the state universities. Industry professionals prioritized and highlighted communication and teamwork, as the most desirable among soft skills although problem-solving, interpersonal, critical thinking skills were also mentioned. Practical implications For higher education institutions, there is a practical need to strengthen university–industry collaboration via direct (work placements) and indirect engagement (employer input for curriculum design) to minimize the skills gaps as employers perceive business graduates as lacking work-readiness. In the case of industry, sharing insights on the changing nature of business environment and the resultant (soft) skills requirements to higher education institutions are imperative to bridge the theory–practice gap. Originality/value This study, while exploring employers’ perspectives in a relatively under-researched, developing economy context, contributes to the literature on graduate work-readiness and expected soft skills from the demand aspect of graduate employability.

The proliferation of the Fourth Industrial Revolution (4IR) is transforming the accounting landscape, with technologies such as Robotic Process Automation (RPA) changing the face of traditional accounting processes. This study investigates the level of RPA adoption among accountants in South Africa and examines how technological–organizational–environmental (TOE) factors influence the behavioral intention of RPA adoption. The study employed an exploratory cross-sectional survey comprising responses from 100 professional accountants in practice to analyze its data, combining descriptive statistics with a multiple linear regression model supported by correlation tests to determine significant predictors of RPA adoption intention. The robustness of the model, which was verified by multiple pre- and post-analysis checks, indicated that institutional support, particularly normative pressure, has the strongest influence on adoption intention, with an adjusted R2 value of 0.27 highly significant. This highlights the crucial role that organizational readiness, managerial support, and technology readiness play in enabling RPA adoption. On the other hand, mimetic pressure showed a negative influence, indicating that the industry-wide adoption of RPA technology may raise concerns and anxiety about job displacement. Overall, the findings reinforce the importance of organizational capacity-building in fostering RPA adoption while also revealing the complexity of environmental and technological factors that influence the adoption decisions of professional accountants in a developing-economy context. The findings support SDG 9 by emphasizing capacity building and inclusive digital transformation.

ABSTRACT This study explores sustainability discourses from legitimacy theory and strategic communication perspectives. For this purpose, a longitudinal corpus was constructed from Carbon Disclosure Project (CDP) Türkiye reports published between 2010 and 2024, covering the discourses of global, governmental, sponsor, and executive actors. Using a dictionary‐based computational text analysis combined with qualitative thematic interpretation, approximately 57,000 words were analyzed to identify temporal changes, thematic patterns, and actor‐specific discursive strategies. Results show that the discourses were linguistically stable, but the themes changed over time with increasing use of policy‐driven and risk‐aware language. Moreover, the analysis indicated clear discursive distinctions, global forewords emphasizing governance and risk narratives for investors while local texts framed more towards policy compliance and strategic opportunities. These patterns reveal that sustainability discourses function as strategic communication through which different actors negotiate legitimacy with stakeholders over time, particularly in a developing economy context.