Qualitative Case Study Methodology Research Articles

Innovation-Based Strategic Roadmap for Economic Sustainability and Diversity in Hydrocarbon-Driven Economies: The Qatar Perspective

This research addresses the critical opportunities and challenges confronting economic sustainability for hydrocarbon-based economies. The primary objective is to advocate for a transformative shift towards diversified and knowledge-centric economic models to ensure long-term sustainability. The literature review exposes vulnerabilities in hydrocarbon-based economies. The study innovatively explores multifaceted dimensions of economic diversification, including governance issues, societal well-being, and the necessity for robust ecosystem frameworks. Utilizing a qualitative case study methodology, the research investigates Qatar’s initiatives, such as the Qatar National Vision 2030 and government programs, aiming to reduce dependence on hydrocarbons and foster innovation. Insightful semi-structured interviews provide nuanced perspectives on innovation in the hydrocarbon context with business and academic professionals. The primary data collection method involved the following distinct groups: five business professionals and eleven academic experts, representing eight outstanding local and external organizations. Key findings underscore a holistic view of innovation, associating it with practical solutions, adaptability, and transformative potential, showcasing diverse approaches ranging from business-centric to collaborative and user-centric methods. Identified challenges in the education system, the urgency for a matured innovation ecosystem, and opportunities in sustainable energy further enrich the study. Moreover, this research examines the challenges and mitigation strategies associated with economic diversification in hydrocarbon-driven economies, focusing on Qatar. The research recommends sustained efforts in economic diversification, educational reform, and technological integration for hydrocarbon-based economies. Policymakers, businesses, and academics can leverage these insights to navigate the complexities of resource dependency and ensure long-term viability. The commitment to addressing challenges faced by hydrocarbon-dependent nations remains crucial, with a dedication to fostering economic diversity, innovation, and educational excellence for a resilient and prosperous future.

Enhancing English Listening Skills: A Case Study of the CAKE Application in Student Learning

In today's world of education, mastery of English is important for students all over the world, including in Indonesia. Despite its importance, many learners struggle with English language proficiency, particularly in listening comprehension. This research explores the effectiveness of the CAKE application in improving English listening skills among secondary school students in North Sumatra, Indonesia. Using qualitative case study methodology, data was collected from 10 participants through interviews and observations. Findings showed significant improvements in students' listening skills after using the CAKE app, as evidenced by their performance in listening tests and self-reported experiences. Participants reported improvements in the quality of English such as better vocabulary and listening skills than before, increased self-confidence, focus and motivation in learning English, and this was due to the interesting features of the application. Although there were some challenges, such as selecting videos and understanding unclear audio, students provided valuable suggestions to improve the app's effectiveness. Overall, the CAKE app offers a promising solution for improving English listening skills, providing students with an accessible and engaging platform for language learning outside the classroom. By meeting students' needs and incorporating their input, CAKE applications have the potential to further improve language learning outcomes and contribute to students' overall language proficiency in a globalized world.

Ecosystem approach in public management: insights from the city of Espoo

PurposeThis article investigates the practical implementation of the ecosystem approach in different branches of public management within an urban context. It explores how ecosystem thinking is introduced, disseminated and applied in a local government organization.Design/methodology/approachWe utilize a qualitative case study methodology, relying on official documents and expert interviews. Our study focuses on the city of Espoo, Finland, which has actively embraced ecosystem thinking as a fundamental framework for its organizational development for almost a decade.FindingsThe case of Espoo highlights elements that have not been commonly attributed to the ecosystem approach in the public sector. These elements include (1) the significance of complementary services, (2) the existence of both collaborative and competitive relationships among actors in public service ecosystems and (3) the utilization of digital platforms for resource orchestration. Our study also emphasizes the need for an incremental adoption of ecosystem thinking in organizational contexts to enable its successful implementation.Originality/valueThe study provides valuable insights into the introduction and dissemination of ecosystem thinking in public management. It also further develops previously developed hypotheses regarding public service ecosystems.

Observation or Insight? Unraveling the Impact of Characters' Image on Interpersonal Communication in Contemporary Chinese TV Series

A salient determinant of effective interpersonal communication resides in the cultivation of a positive personal image. The intricate interplay between self-image, individual behaviors, and communication abilities highlights the far-reaching influence of personal perception on social interactions. In the contemporary landscape of Chinese television series, exemplified by the production ‘Nothing but Thirty’, a deliberate effort is made to depict characters that embody the evolving roles of women in modern society. Drawing from relevant literature, this study conducts a comprehensive analysis of characters’ image in ‘Nothing but Thirty’, examining content such as appearance, language, non-verbal cues (body language), and varied scene settings. Adopting a rigorous qualitative case study methodology and leveraging content analysis grounded in the coordinated management of meaning theory and social exchange theory, the research aims to dissect the nuanced dynamics of interpersonal communication as portrayed in the series. The findings illuminate that the dynamic characterizations in contemporary Chinese TV series function as reflective mirrors, capturing the intricate layers of modern interpersonal communication and societal intricacies. This narrative analysis extends beyond the purview of conventional storytelling, offering a scholarly exploration of the intricate fabric of human interaction.

Implementing a stakeholder capitalism approach through values-based leadership: case studies in the private, nonprofit and educational sectors

Purpose Stakeholder capitalism has gained attention among business practitioners and academia, often discussed within the context of corporate social responsibility, ethical practices and values-based leadership. Many societal institutions, including businesses and higher education institutions, have a role to play in the transition toward stakeholder capitalism. This study aims to discuss insights gained from a multiyear research and pedagogical project coordinated among a group of academics and an Israel-based holding company to study the implementation of a values-based leadership process focused on establishing a stakeholder-oriented model in a variety of organizations. Design/methodology/approach Conducted over a decadal period, this project relied on a qualitative case study methodology. The project was conceived as an exploratory and inductive study examining organizations that implemented a values-based leadership model and a university that used this model for curriculum and pedagogy. Semi-structured interviews, observations of leadership practices and operations, and substantive reviews of organizational documents informed the study’s iterative methodology. Findings The case studies presented explore the benefits of a stakeholder capitalism and values-based leadership transformation in organizations and highlight the importance of senior leadership engagement at the outset to set the tone and direction of implementation while also role modeling values-based behaviors for the organization. The utility of aligning the new values-based approach with existing elements of the organizational culture and priorities was also identified in addition to the benefit of individuals linking the new values initiative to their personal values and life. These practices, and a broader stakeholder dialogue on values, helped establish a transition that was inclusive within the organizational hierarchy and in its connections to the larger society. The cases also explored how stakeholder principles and values-based leadership models can be integrated into management education based on the outcomes of the organizational investigations. Originality/value These case studies offer insight into the implementation of a values-based leadership framework, which draws on stakeholder theory, in diverse organizations across a for-profit to non-profit spectrum. These studies also provide a unique opportunity to evaluate the implementation of a common values framework in different sectors. The cases further highlight the potential role of business-education sectoral partnerships in educating a workforce that is dedicated to business for good.

Unveiling maker mindsets: a journey of formation and transformation through design thinking-making pedagogy within a lesson study context

Maker Education (ME) focuses on fostering students’ Maker Mindsets (MM). However, prevailing ME practices often lack a structured approach, that impedes the effective development of students’ MM. To address this challenge, a Design Thinking-making pedagogy (DTMP) is used to design ME lessons through a three-month Lesson Study (LS) cycle. Employing a qualitative multiple case study methodology, we studied the development and transformation of MM in three elementary school students. Diverse data were collected, including student artifacts, video recordings of teacher discussions, and audio recordings of the interviews. The findings revealed common cognitive, self-efficacy, and collaboration improvements among the three students. Unique changes in individual cognitive skills, motivational patterns, and obstacles to collaboration were also observed. Furthermore, key factors influencing MM development were identified across individual, social, and pedagogical dimensions. Individual factors included prior knowledge, maker skills, and motivation, whereas social factors included teachers’ attitudes, recognition, feedback, and peer collaboration. Pedagogical practices, such as project difficulty, structure, and authenticity, play a crucial role in MM development. This study not only contributes valuable insights into MM development, but also underscores the pivotal role of tailored, personal real-life experiences in ME pedagogy. Furthermore, our study suggests that teachers can enhance ME pedagogy by intentionally designing it to facilitate MM in students, using the LS approach.

Enhancing Sustainable Practices in Screen-printing Businesses through Community Engagement: A Case Study of the Tegal Screen Printing Community

Objective: This study aims to describe the role of the Tegal T-shirt screen printing community (Tegal Screen Printing) in the t-shirt screen printing business in Tegal Regency, Indonesia, and to find out the obstacles faced by screen printing business actors and how to overcome them. Theoretical Framework: Community of Practice (CoP) theory, Resource Dependency Theory, Social Learning Theory Method: This study employs a qualitative case study methodology. The participants included Tegal Screen Printing's founders, community leaders, and community members. Included among the data collection methods are interviews, observations, and documentation. The validity of the data is carried out by triangulating the source and method. Data collection, reduction, display, and conclusion are the data analysis techniques used. Results and Discussion: The study underscores the Community's importance in fostering business ethics and management skills while enhancing product quality. However, technical challenges like screen clogging and material scarcity persist, prompting the Community to offer support through technical assistance and guidance on financial reporting. Research Implications: The research implications suggest that community platforms play a significant role in fostering business ethics, management skills, and product quality improvement. Additionally, addressing technical challenges and resource scarcity within communities can enhance overall support mechanisms for members. Furthermore, the findings highlight the importance of integrating practical assistance, such as technical support and financial guidance, into community initiatives to facilitate members' success in their endeavors. Originality/Value: This research stands out for its focused exploration of the Tegal Screen Printing Community, shedding light on the distinct challenges and opportunities within this industry niche. By integrating business ethics with technical issues, it offers a comprehensive perspective rarely seen before. Moreover, its emphasis on practical solutions grounded in real experiences adds significant value. Through its empirical approach, this study contributes to a deeper understanding of how niche communities foster skill development and resource support among members, enhancing the broader discourse on community development within the screen printing industry.

How the fine arts create the finest students: A design thinking study

AbstractThis study addresses the problem of insufficient emphasis on art courses in helping students develop 21st‐century skills. As globalization continues, industries increasingly interconnect, creating a necessity for 21st‐century skills. Universities are responsible for equipping the next generation of scholars with the soft skills needed to succeed, such as creativity, adaptability, innovation and collaboration. However, universities disservice students and their future employers by isolating departments and overlooking collaboration opportunities. Rather than this narrow‐minded approach to education, academia must challenge the status quo and reflect on the needs of an increasingly globalized world. This research study used a qualitative single case study methodology based on constructivist learning theory and design thinking to analyse the effect of art education courses taken by non‐art majors on students' development of 21st‐century skills. The literature examines why a lack of emphasis on the arts exists and what skills students gain through arts exposure.

Assessing Libya’s First Ṣukūk: Sharīʿah Compliance and Financial Viability

ABSTRACT Purpose — This study aims to assess the first ṣukūk issuance in Libya from two main perspectives: the compliance of the ṣukūk with the Sharīʿah and its compliance with the Libyan legal system. Further, the study evaluates the adequacy of the provided financial disclosures to assess the feasibility of the ṣukūk issuance. Design/Methodology/Approach — A qualitative case study methodology was used to assess the ṣukūk issuance in question. For the assessment of disclosure adequacy, a tailored model was devised featuring main and subsidiary points of interest. Findings — The Sharīʿah assessment findings suggest potential non-compliance issues within the ṣukūk issuance. Additionally, there are significant gaps in the disclosure of key financial aspects related to both the ṣukūk originator and the project, potentially hindering stakeholders from gaining a comprehensive understanding of the issuance’s feasibility. Originality/Value — One unique advantage of this paper is that it is the first to gain access to the actual documentation of ṣukūk issuances in Libya. Research Limitations/Implications — The study’s scope was constrained by a scarcity of data and documents from Libyan parties. Practical Implications — After analysing the ṣukūk issuance, a framework of Sharīʿah and financial disclosures was developed. The application of the proposed framework can be extended to effectively assess other comparable ṣukūk offerings within the Libyan legal system. Social Implications — Libyan policymakers are recommended to strengthen the regulations governing forthcoming ṣukūk issuances. The proposed improvements should include mandating comprehensive disclosures regarding the financial viability of the ṣukūk issuance and ensuring ample disclosures to guarantee full adherence to Sharīʿah principles.

The influence of network understanding on value creation in business relationships

PurposeThis study aims to investigate how companies’ understanding of the business network influences the creation of value in business-to-business relationships. The authors do this by analysing dimensions in actors’ “network pictures” and illustrating how value perception and network understanding influence actors’ mutual effort to create value. Approaching relationship value from the point of actors’ cognitive understanding of their business network has so far been largely overlooked in relationship value research.Design/methodology/approachThis study applies a qualitative case study methodology whereby dyadic data from a well-established business-to-business relationship is collected from 18 company representatives through personal interviews and group interviews supplemented by participant observations and company data.FindingsThe findings contribute with new insight into how companies’ understanding of their surrounding network influence (facilitates or limits) relationship value creation. The authors find that companies continuously reflect on changes in their networks and the related changes in partners’ value perceptions. Through value articulations, companies seek to explicitly express their value perception. Value reflections and value articulations create a dynamic process formed not only by the individual actor but also through their relationship and engagement in their network environment. This requires companies to develop their networking capabilities.Research limitations/implicationsThis paper presents findings, insights and contributions limited to a case study of a particular business relationship within an industrial setting. Although the findings and contributions are valid and in line with the criteria for rigorous qualitative research, the authors advocate and call for additional studies that investigate relationships value creation and address the interplay between actors’ network understanding and their actions and behaviour. One way to approach this would be to test the four propositions derived and presented as part of the present study.Practical implicationsThe findings imply that management needs to be aware not only of the value created and delivered to a specific partner but also of how the partner’s understanding of the wider network will influence the value delivering and capturing process.Originality/valueThis study contributes to the growing literature on relationship value creation by outlining a dynamic process where relationship partners reflect upon and articulate value. Such activities are influenced by the partners’ network understanding and form the basis of the mutual relationship value creation effort. The findings also contribute to the network pictures literature by emphasizing insights into the formation of value perceptions through actors’ understanding of their surrounding networks.

Live streaming commerce as communication media at Social Bread

Live streaming commerce is the most up-to-date promotional tool connecting sellers and buyers. Social Bread utilizes this phenomenon as an institution that provides services for businesses to optimize product sales through the live-stream commerce method. Social Bread is a medium that bridges the buying and selling process. Much research on similar topics has been conducted, especially from China and the United States. However, little has been done in Indonesia, even though Indonesian businesses and society widely use this feature. This research aims to determine how live-streaming commerce is implemented and how the institution implementing live-streaming commerce becomes a communication medium for conveying messages to the audience. This research uses a qualitative case study methodology through interview techniques with the CEO, VP Operations, and Streamer from Social Bread. As a result, live streaming commerce embodies the Communicator – Medium – Communicator communication process, namely the business represented by the Streamer as the Communicator, an online shopping platform with live streaming features mediated by Social Bread as the medium, and the audience as the Communicant. The process of preparing live-stream commerce on Social Bread starts from implementing the client's brief by the Streamer to get the predicted results: increasing sales from live streaming. The consumers' cognitive responses previously in the audience are recorded, and a report is made to be presented to the client as evaluation material.

Mobilisation towards formal employment in the healthcare system: A qualitative study of community health workers in South Africa.

In low and middle-income countries, community health workers (CHWs) play a critical role in delivering primary healthcare (PHC) services. However, they often receive low stipends, function without resources and have little bargaining power with which to demand better working conditions. Using a qualitative case study methodology, we studied CHWs' conditions of employment, their struggle for recognition as health workers, and their activities to establish labour representation in South Africa. Seven CHW teams located in semi-urban and rural areas of Gauteng and Mpumalanga Provinces were studied. We conducted 43 in-depth interviews, 10 focus groups and 6 observations to gather data from CHWs and their representatives, supervisors and PHC facility staff. The data was analysed using thematic analysis method. In the rural and semi-urban sites, the CHWs were poorly resourced and received meagre remuneration, their employment outsourced, without employment benefits and protection. As a result of these challenges, the CHWs in the semi-urban sites established a task team to represent them. They held meetings and caused disruptions in the health facilities. After numerous unsuccessful attempts to negotiate for improved conditions of employment, the CHWs joined a labour union in order to participate in the local Bargaining Council. Though they were not successful in getting the government to provide permanent employment, the union negotiated an increase in their stipend. After the study ended, during the height of COVID-19 in 2020, when the need for motivated and effective CHWs became more apparent to decision makers, the semi-urban-based teams received permanent employment with a better remuneration. The task team and their protests raised awareness of the plight of the CHWs, and joining a formal union enabled them to negotiate a modest salary increase. However, it was the emergency created by the world-wide COVID-19 pandemic that forced decision-makers to acknowledge their reliance on this community-based cadre.

Achieving human potential through community learning centres in Ghana: a capabilities approach to community development

This article uses Sen’s Capabilities Approach (CA), which prioritises access and equality, to critically investigate distance education (DE) programmes in the community learning centres (CLCs) as a programme that sheds light on how to best promote a community’s residents’ quality of life in Ghana. According to this study, encouraging distance learning in CLCs can have an impact on community development. To investigate how DE in CLCs aids community development, this study used a qualitative case study methodology and conducted in-depth interviews with students and service providers (n = 25) from the Greater Accra CLCs. Key emerging themes included fostering equity in the community and encouraging access and opportunity for learning through DE. Studies have demonstrated that the more active and knowledgeable individuals are, the greater their independence from families and, consequently, on the resources and services of the community. Additionally, engaged-educated people contribute to the development of their communities through the knowledge, expertise, and experience they have gained. Hence, Sen’s capability approach, which seeks to comprehend issues of access and opportunities in the community, makes the connection between studies in CLCs and community development. It is, therefore, imperative to conclude that CLCs are designed to offer learning activities for adults to promote an active lifestyle that contributes to the development of sustainable communities.

Together against “the Truth Gap”: A Proposal to Fight Invisibility and Misinformation Affecting Women

In 2020, the Global Media Monitoring Project (GMMP) marked its silver anniversary by releasing its sixth report on the representation of women in the global media landscape, and in 2021, the NGO Plan International unveiled the tenth edition of its report “State of the World’s Girls: The Truth Gap”. The study focused on how misinformation impacts equal opportunities for girls, adolescents, and young women worldwide, and proposed strategies to combat the “truth gap”. These examples showcase the collective efforts made in recent decades by professionals, academia, institutions, NGOs, and activists to enhance the state of information globally. The aspiration is ambitious, aiming to make information more transparent, accessible, and inclusive, fostering equality, truth-seeking, and the visibility of women, young people, and rural populations. However, the findings from the GMMP reports, as well as the analysis conducted by Plan International and numerous other works, underscore that despite evident social changes worldwide—particularly in the educational, labor, and social realms for women—access to truthful and high-quality information remains elusive. Simultaneously, studies reveal a declining public trust, especially among young people, in traditional media, a shift to alternative information sources, and a deterioration in the quality benchmarks of the journalism profession. Journalism, a pursuit of truth from sources to the public, has historically been and should remain a pillar upholding democracy and freedom. This article employs a qualitative case study methodology to analyze the best practices proposed across various domains to safeguard information quality. Special attention is given to initiatives that aim to involve women and young people in the collective effort against misinformation.

The Faults of Neoliberal Education: Examining International Students’ Experiences within Korean Higher Education

The overwhelming negativity towards neoliberalism has focused on policies that have reduced academic life to strictly corporate terms and how the customer education model has led to the demise of civic and democratic values. Following Western universities' models, Korean education has adopted the same values and policies, inheriting the subsequent issues and problems that lie therein. This paper continues the call for resisting neoliberalism by exposing its negative impact on the acculturation experiences of international students in Korea. The study participants used transactional language to describe their feelings of marginalization and invisibility and the impoverished ways their host university treated them. Utilizing a qualitative case study methodology set within the framework of neoliberalism, this paper documents how neoliberal policies have been ideologically ingrained in Korean higher education. It highlights the necessity of reforming current policies to deter acculturative stress. It is hoped that the findings inspire resistance to the neoliberal ideology that Korean policymakers have subconsciously followed.
 
 Received: 23 December 2023 / Accepted: 19 February 2024 / Published: 5 March 2024

Pro-Environmental Tourism: Lessons Learned from Adventure, Wellness and Eco-tourism in Padusan Village, Mojokerto, East Java

In the aftermath of Covid-19, nature tourism has gained significant traction in Indonesia. Padusan Village in Mojokerto Regency, East Java, stands out as a prime example. Nestled at the foot of Mount Welirang and bordering a lush forest, the village offers a unique blend of adventure, wellness, and ecotourism experiences. This research aims to: 1) Catalog the diverse adventure, wellness, and eco-tourism activities available in Padusan village, and 2) Highlight tourism practices that can foster pro-environmental behaviour industry-wide. A qualitative case study methodology was adopted. Data was gathered through on-site observations and in-depth interviews. Thematic analysis was the primary tool for data interpretation, with triangulation ensuring data accuracy. Preliminary findings underscore the village’s effective use of its natural hot springs and sustainable forest resources. More importantly, the nature-centric tourism in Padusan Village not only offers rejuvenation but also nudges tourists towards environmentally responsible behaviours. This study underscores the potential of nature tourism in shaping sustainable practices in the broader tourism industry.

Evaluation of Deaf Employees' Work Ability on Cognitive, Affective and Psychomotor Aspects in a Cigarette Factory PT. Cakra Guna Cipta Malang Regency

Special Schools are formal institutions that are responsible for the quality of human resources for deaf people so that they can be accepted in the job market, especially labor-intensive industries. The learning process is expected to produce quality human resources in cognitive, affective and psychomotor aspects that influence work ability. This work ability will have an impact on the level of satisfaction of the company that employs them. This research aims to evaluate the work abilities of deaf people in cognitive, affective and psychomotor aspects. This research uses a qualitative exploratory case study methodology with an instrumental case study research design type. The research results prove that deaf employees who work at the Cakra Cigarette Factory must be able to communicate both orally and in writing. They generally have low literacy skills, poor receptive and expressive communication skills, resulting in a lack of understanding of the work contract text. In terms of discipline, they are much more disciplined than normal employees. Socially, they are able to establish good relationships with fellow colleagues. In terms of work skills, deaf employees have higher productivity than normal employees.

Accommodation Industry its Strategic Business Practices that Survive in Times of Crisis

This study examined the accommodation industry: its strategic business practices that survive in times of crisis of Dipolog City Zamboanga del Norte. The qualitative case study methodology employed to obtain an in-depth investigation of the real-time experiences of the research participants. The study anchored on Fred R. David's (2021) five strategic business management practices: leadership, people, operations, marketing, and financial performance. The study revealed that accommodations industry practicing democratic forms of leadership, hiring of employees based on skills, providing motivations to their employees, operating their business by giving customer satisfaction, advertising their products and services, and ensuring that they attain financial stability. Despite the size of these enterprises, they still carried out sustainability practices that revolve around social, economic, and environmental practices that corporate social responsibility. The study also found out that accommodation industry challenges imposed by external and internal factors. In order to survive the challenges, Accommodation Industry employed business-level strategies to develop competitive advantage in the market. It therefore recommended that accommodation industry develop and strengthen their strategic practices taking into consideration their corporate social responsibility.

Optimizing Public Service through Innovative Talent Management Strategies for Public Officials: A Case Study in the Riau Islands Province

Talent Management is a crucial element for public organizations, which includes absorbing, identifying, and retaining civil servants who have outstanding talents in each organization and make a significant contribution to the progress of public organizations to create excellent public services. A talent management model in the public sector, especially at the local government level, is needed because approximately 80% of civil servants are placed in the regions, and the dynamics of the bureaucratic environment are more dynamic and complex. The Riau Archipelago Province is one of the areas that has implemented a merit system, but the career pattern could have gone better. This study aims to analyze strategies for implementing Talent Management to accelerate bureaucratic reform and manage the capacity of civil servants in the Provincial Government of the Riau Archipelago. This research method uses a qualitative exploratory case study methodology. The results of this study show that the Riau Islands Provincial Government has not implemented Talent Management for civil servants by the mandate of the PAN RB Ministerial Regulation Number 3 of 2020, which is currently in the preparation stage of regulations in the form of a Governor's Regulation concerning the Management of Civil Servants Talents in the Islands Provincial Government Riau. Therefore, aspects of career development in the merit system must be a significant concern so that the Riau Islands Provincial Government can meet the desired targets.

Unveiling the “Five Catalysts” for the Success of the Core Tax Project

The objective of this investigation is to evaluate the determinants impacting the efficacy of the Volume III tax reform, specifically the implementation of the Core Tax Administration System, among employees as primary users of these system enhancements. Employing a qualitative case study methodology, this research scrutinizes the experiences of staff at the Small Tax Office of Muara Bungo. Utilizing both primary data, derived from questionnaires and interviews, and secondary data, sourced from an extensive literature review, this study employs thematic analysis to dissect the data. The findings identify five critical factors influencing the successful implementation of the Core Tax Administration System Update. These insights aim to inform the Directorate General of Taxes about critical considerations necessary for augmenting preparedness and optimizing the execution of tax reform initiatives.