Journal of Entrepreneurship Management and Innovation最新文献

{"title":"Organization Development and Performance: The Impact of Employee Benefit Programs on Employee Work Behavior","authors":"A. Khattak","doi":"10.52633/jemi.v4i1.181","DOIUrl":"https://doi.org/10.52633/jemi.v4i1.181","url":null,"abstract":"Employee Work Behaviour (EWB) is a critical aspect of organizational culture that has a substantial impact on productivity and performance. Employees are expected to behave positively at work in order to build and maintain a healthy corporate culture. Employee benefit programs are implemented by companies to increase employee commitment and performance. Employee Commitment (EC) is another important cultural attribute of a high-performing workplace. The impact of the Employee Old-Age Benefit Institute (EOBI) (Old Age Pension) on EWB was investigated, as well as the involvement of EC as a mediating factor. A quantitative research approach was used to assess the impact of EOBI (Old-Age Pension) on EWB. All EOBI-registered business units in Lahore, Pakistan, make up the population. The list of business units was provided by the EOBI office in Lahore, Pakistan. We chose a sample of 145 units from a sampling frame of five hundred using a basic random sampling approach. The study's findings demonstrate a positive and substantial relationship between EOBI (Old Age Pension) and EWB, as well as a positive and significant relationship between EC and EWB. The EC partially mediates the relationship between EOBI (Old Age Pension) and EWB. employee benefit programmes are suggested as a way to improve job performance and dedication, according to the study's findings.","PeriodicalId":44596,"journal":{"name":"Journal of Entrepreneurship Management and Innovation","volume":null,"pages":null},"PeriodicalIF":1.8,"publicationDate":"2022-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81788404","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}

{"title":"Role of Transformational Leadership Style of Accounting Professionals towards Subordinates Performance, OCB, and Innovation: Mediating Effect of Integrity and Thriving","authors":"S. Wasim, Mustaghis Ur Rehman","doi":"10.52633/jemi.v4i1.147","DOIUrl":"https://doi.org/10.52633/jemi.v4i1.147","url":null,"abstract":"This study aims to examine the role of the transformational leadership (TL) style of accounting professionals towards subordinates’ performance, organizational citizenship behaviour (OCB), and innovation with the mediating role of integrity and thriving at the workplace in Karachi. A clustered sample of 471 accounting professionals has participated in the research based on the nonprobability convenience sampling method. A five-point Likert scale questionnaire was developed as a data collection instrument while the survey method was used to collect responses from the sample population. PLS-SEM has been employed in the study for data analysis using Smart PLS. The results demonstrate that integrity has a positive effect on performance, OCB has a negative but insignificant effect on performance whereas TL has a positive effect on integrity, integrity at the workplace (IWB), and thriving at the workplace. As far as mediation effects are concerned, it was found that TL has a positive effect on IWB with the mediation of thriving at the workplace, has a positive but insignificant effect on OCB with the mediation of thriving at the workplace, has a positive effect on performance with the mediation of integrity, has a positive but insignificant effect on performance with the sequential mediation of thriving at workplace and OCB, and has a positive effect on performance with the mediation of thriving at the workplace. Furthermore, thriving at the workplace has a positive effect on IWB and performance, and has a positive but insignificant effect on OCB as well as has a positive but insignificant relationship with the mediation of OCB and TL. The study findings propose that the managers should focus on developing a conducive network to help the organization strive. Moreover, the focus should be driven towards employees’ learning to share their views with fellow auditors whereas the controllers should discuss the intended primary purposes and nature of organizational financial targets.","PeriodicalId":44596,"journal":{"name":"Journal of Entrepreneurship Management and Innovation","volume":null,"pages":null},"PeriodicalIF":1.8,"publicationDate":"2022-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74657086","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}

{"title":"Interactional Justice and Deviant Workplace Behavior: The Mediating Role of Perceived Supervisor Support in Hotel Industry of KP-Pakistan","authors":"Nasib Dar, W. Rahman","doi":"10.52633/jemi.v4i1.121","DOIUrl":"https://doi.org/10.52633/jemi.v4i1.121","url":null,"abstract":"In the field of organizational behaviour, interactional justice and perceived supervisor support have a critical role in directing employees’ behaviour in either positive or negative direction. Keeping this in mind, this paper looks at the effect of interactional injustice on employees’ deviant behaviour with perceived supervisor support as a mediator. To link the study variables, equity and social exchange theories were used. The extensive literature on destructive deviance has been reviewed. To empirically test the relationship, a two-phase sampling technique (first clustering and then purposive) was applied through which 160 responses from the Hotel and Tourism industry of KP province were collected. A single structured adapted questionnaire was employed. The findings of the study reveal the presence of a negative relationship between interactional justice and deviant workplace behaviour. Further, the results demonstrated that perceived supervisor support mediates this relationship. All the results of the study are statistically significant. The study has theoretical as well as practical implications. Theoretically, the results of the study would help the organizational behaviour scholars to understand the issue in a different organizational environment. Practically, the findings will assist managers to understand the critical role of the supervisor which is instrumental in enhancing the morale of employees at the workplace. This will help them understand how supervisor support can affect the frequency and intensity of deviant workplace behaviour. The study has some limitations like sampling, subjective opinion of the participants, and limited numbers of the variables. In future, this research can be replicated in other sectors like education, health, banking, and other industries.","PeriodicalId":44596,"journal":{"name":"Journal of Entrepreneurship Management and Innovation","volume":null,"pages":null},"PeriodicalIF":1.8,"publicationDate":"2022-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77026738","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}

{"title":"An Empirical Study to Evaluate the Influence of Organizational Support and Job Commitment on Job Performance: An Evidence from Pakistan","authors":"Muhammad Younis Metlo, Sikandar Ali Janweri, M. Brohi, Israr Ahmed Memon, Asadullah Kehar","doi":"10.52633/jemi.v4i1.177","DOIUrl":"https://doi.org/10.52633/jemi.v4i1.177","url":null,"abstract":"In this research paper, the facts about the impact of organizational support and commitment on job performance are intended to be produced and presented. The study validates the study findings by collecting primary data from 120 respondents through questionnaire distribution using a convenient random sampling technique. This is a cross-sectional research study supported with the findings of empirical as well theoretical evidence. The data was collected using a closed-ended and self-explanatory questionnaire. According to the findings, the study found all hypotheses accepted that claim that job performance is dependent on organizational support and there is a positive relationship between the variables; job commitment has a direct and positive relationship to job performance, and both organizational support and commitment have a positive and influencing relationship with the job performance. Whereas we also identified that organizational support has a strong correlation with job performance; job commitment has also been found to have a strong correlation with job performance at a highly significant level. This bivariate correlated study has significant support for organizations based in Pakistan and in similar cultures to produce and enhance job performance while increasing job commitment and organizational support of their employees. Theoretical as well as empirical evidence strongly supports the findings of this study and recommends organizational practitioners to consider both organizational commitment as well as organizational support while making any corporate-level decision related to enhancing job performance and productivity.","PeriodicalId":44596,"journal":{"name":"Journal of Entrepreneurship Management and Innovation","volume":null,"pages":null},"PeriodicalIF":1.8,"publicationDate":"2022-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73982606","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}

{"title":"Determinants of Entrepreneurial Intentions: Impact of Culture, Gender, Self-Esteem, and Self-Efficacy on University Students","authors":"A. Rajar, Imamdin Khoso, M. Qureshi","doi":"10.52633/jemi.v4i1.187","DOIUrl":"https://doi.org/10.52633/jemi.v4i1.187","url":null,"abstract":"The main objective of this study is to examine the socio-cultural and individual factors that influence the entrepreneurial intentions among students studying the Public Sector Universities in Sindh Province. In the cultural context, three variables i.e., collectivism, power distance and uncertainty avoidance, one variable in social context i.e., gender-role orientation and two variables in individual context i.e., self-esteem and self-efficacy are used and empirically tested through the SEM model. It was found that all three components of culture have been negatively correlated with entrepreneurial intentions. These results infer that the prevalent family culture in Sindh Province is not supportive of entrepreneurial intention as respondents found strict control of elder family members over their future career choices, depressing and a hurdle in their way to become entrepreneurs. The feminist gender orientation of an individual is found to have a negative effect on the development of entrepreneurial spirit. This stands in support of the dominant notion that masculine gender orientation is required to become a vibrant entrepreneur. Under the masculine approach, an individual prefers to have characteristics like tough, assertive, calculated and pursue material success in life; contrary to the feminist orientation which focuses on being tender, modest and pursuing the relational quality in life. The findings reveal that individuals who carry a high worth for themselves and believe in their abilities to address the challenges of running a business tend to have more entrepreneurial intentions. Lastly, the role of gender as moderator shows that the cultural barriers have a more negative impact on the formation of entrepreneurial intents of female than male students. Based on the findings of this study and informal observations from students during the field, it is recommended that the policymakers should invest in strengthening the entrepreneurial ecosystem, focusing on the provision of entrepreneurial educational infrastructure, building family & culture support structures that can help potential students enhance their self-esteem, self-efficacy and get necessary socio-cultural capital to become successful entrepreneurs.","PeriodicalId":44596,"journal":{"name":"Journal of Entrepreneurship Management and Innovation","volume":null,"pages":null},"PeriodicalIF":1.8,"publicationDate":"2022-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85951990","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}

{"title":"An analytical framework for strategic alliance formation between a cooperative bank and a fintech start-up: An Italian case study","authors":"Francesca Bartolacci, A. Cardoni, Piotr Łasak, Wojciech Sadkowski","doi":"10.7341/20221844","DOIUrl":"https://doi.org/10.7341/20221844","url":null,"abstract":"PURPOSE: The paper aims to identify the characteristics of the entities involved, the motivations and the processes of forming strategic alliances between a small cooperative bank and a fintech start-up. The paper bridges the research gap in the literature and explains the success factors of strategic alliance between considered entities. METHODOLOGY: We applied a typical qualitative research approach that consists of two steps. The first step was to develop an analytical framework to understand the critical success factors for the strategic alliance formation between banks and fintech start-ups. In the second step, we applied the analytical framework for a case study analysis, considering the strategic alliance between the Banca Popolare di Cortona and the NetFintech start-up. FINDINGS: Our research shows that there are different motives for strategic alliance formation for banks and fintech start-ups. From a theoretical point of view, banks’ motivations are based on outsourcing, innovation, the evolution of the business model, competitive advantage, saving costs, improving service quality, and learning. The main motives for fintechs include access to customers, loans, banking license, economies of scale, trust, and credibility. In the empirical part, we found that the crucial success factors are strategic alignment and hybridization, competence and experience, cultural value and territorial closeness, and professionalism. IMPLICATIONS: The results develop the knowledge about the best conditions for cooperative banks and fintech start-ups strategic alliances. The main limitation is that the paper is based only on one case study and it is related to cooperative banks and does not embrace other groups of banks. For this reason, it can be a basis for further research in this area. The described case study can be a good example to compare other cases of such alliances. Cooperative banks and fintech start-ups involved in a strategic alliance should share the commitment at the governance level. Critical are also the procedures of the alliance formation. ORIGINALITY AND VALUE: This article provides two main contributions to the literature on the technology-driven transformations of the banking sector. First, we elaborated a theoretical framework of the critical success factors for the bank and fintech start-up strategic alliance formation. Second, we applied the framework with the bank–fintech start-up cooperation in the local market in Italy. Contrary to previous research, which focuses mainly on commercial banks, this article presents the relationship between cooperative banks and fintech start-ups.","PeriodicalId":44596,"journal":{"name":"Journal of Entrepreneurship Management and Innovation","volume":null,"pages":null},"PeriodicalIF":1.8,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74981687","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}

{"title":"Fintech framing financial ecologies: Conceptual and policy-related implications","authors":"M. Gancarczyk, Óscar Rodil-Marzábal","doi":"10.7341/20221841","DOIUrl":"https://doi.org/10.7341/20221841","url":null,"abstract":"PURPOSE: Financial ecologies (FEs) are place-based governance forms of financial services provision, currently undergoing a transformation through financial technologies (Fintech). The idea of FEs is socially and economically relevant, since they reach toward underserved or excluded market segments and intermediate for territorial development across industries and sectors of private and public entities. At the same time, the FE remains at the early stage of conceptualization and empirical corroborations, in particular regarding how Fintech affects its core elements and related policy implications. In response to the theoretical and practical relevance, and early stage of theorizing the recent Fintech developments in the FE, this article aims to identify how Fintech frame FEs and to propose the resulting conceptual and policy-related implications. METHODOLOGY: To frame the FE concept, we used the methodological lens of construct clarity principles and the concept reconstruction. The research method includes a systematic literature review of 48 publications selected from Scopus and WoS databases. FINDINGS: We have analyzed the concept of FE according to its major elements and related concepts. The FE remains at the intersection of other outcome-oriented ecosystems that focus on territories, but it can also be treated as an independent phenomenon and research object. The idea of FE has been shaped by Fintech-driven developments in all its constituent elements with conceptual and policy consequences formulated as a set of propositions. IMPLICATIONS: The findings are relevant for future theory development and empirical corroborations of the FE. They can also enhance the integration of research communities of practice to accumulate knowledge. Despite standardization brought about by technological innovations, the availability, usefulness, and effects of financial ecosystems depend on the multiscalar spatial contexts that differ in socio-economic and institutional dimensions. ORIGINALITY AND VALUE: First, the article frames the understanding of FE as financial services governance based on technological advancements and focused on territorial projects and communities. Second, the FE concept was clarified according to major properties and relationships to other adjacent ideas of spatial networking for socioeconomic development. Third, propositions and research areas were formulated for further investigations.","PeriodicalId":44596,"journal":{"name":"Journal of Entrepreneurship Management and Innovation","volume":null,"pages":null},"PeriodicalIF":1.8,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84183040","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}

{"title":"How funding matters: Reinitiating of New Product Development and the moderating effect of extramural R&D","authors":"Safi Ullah Khan","doi":"10.7341/20221846","DOIUrl":"https://doi.org/10.7341/20221846","url":null,"abstract":"PURPOSE: We examine whether financial obstacles affect the probability of a firm undertaking previously suspended (or abandoned) innovation projects for new product development (NPD), and whether extramural R&D, as well as the breadth of the types of R&D collaboration (i.e., knowledge sources), moderate the relationship between financing constraints and the probability of restarting previously suspended NPD from selected South Asian economies. METHODOLOGY: This study controls for potential endogeneity in innovation propensity and finance access by employing a recursive bivariate probit model. We also adopt an instrumental variable approach by employing a probit model with continuous endogenous regressor to account for the potential endogeneity between the breadth of collaboration partners and innovation propensity. FINDINGS: Financial obstacles significantly impact previously suspended NPD. Furthermore, extramural R&D positively affects the probability of a firm undertaking NPD projects and attenuates the relationship between financing constraints and the likelihood of restarting abandoned/suspended NPD projects, suggesting that extramural R&D alleviates financing constraints, which increases the likelihood of NPD restarts. However, the breadth of collaborating partners is not positively associated with the probability of a firm restarting NPD. This is consistent with the view that extramural R&D with diverse sets of partners is exposed to the risks of the “two worlds paradox” arising from a firm’s collaboration with universities, research institutions, and consulting firms. IMPLICATIONS: The findings corroborate the view that firms must maintain a balance between their internal knowledge base and extramural R&D to optimize innovation outcomes. Nevertheless, extramural R&D reduces the reliance of financially constrained firms on resource requirements, improves access to financing, and enhances R&D productivity in NPD. ORIGINALITY AND VALUE: We provide the first firm-level and multi-country evidence of the importance of financial obstacles in the probability of reinitiating previously suspended NPD at the execution phase. Second, to the best of our knowledge, this is the first study to examine the relationship between inter-organizational R&D collaboration diversity and the probability of a firm reinitiating previously abandoned (or suspended) NPD.","PeriodicalId":44596,"journal":{"name":"Journal of Entrepreneurship Management and Innovation","volume":null,"pages":null},"PeriodicalIF":1.8,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90568985","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}

{"title":"Microfinance services and MSE growth in Pakistan: The mediating perspective of social and psychological capital","authors":"Muhammad Farhan Jalil, Azlan Bin Ali, Zeeshan Zeeshan","doi":"10.7341/20221814","DOIUrl":"https://doi.org/10.7341/20221814","url":null,"abstract":"PURPOSE: In the era of globalization and competition in a vigorous market, micro and small enterprises (MSEs) look for sustainable growth by consuming diverse resources. Previous studies have identified that financial services of microfinance are essential drivers for SMEs’ survival. Yet, the feature role of other microfinance services, such as micro-credit, micro-savings, micro-insurance, training, and social networking, to achieve substantial growth of the MSE sector is still lacking, which explains why MSEs make such a small contribution to Pakistan’s economy. Therefore, the main purpose of the research is to consider the impact of microfinance services on the growth of MSEs in Pakistan, as MSEs are the most vulnerable group in the country and throughout the world. Moreover, this study also identified the mediating role of social and psychological capital in enhancing the productivity of microfinance services for MSEs. METHODOLOGY: 770 respondents from metropolitan cities in Pakistan were contacted for the survey, and the response rate was 64%. After screening the data, only 357 questionnaires appeared to be completed in all respects, so they were initially fed into the computer spread and then imported for further analysis. Structured questionnaires were used to collect the data from 357 micro and small enterprises operating in the developing market of Pakistan. Derived hypotheses were verified through Structural Equation Modelling (SEM) using AMOS 21. FINDINGS: The study’s findings revealed that microfinance services have an essential role in promoting MSE growth. Microfinance institutions’ services, such as micro-credit, micro-savings, micro-insurance, and training, play an important role in the development of MSEs. Moreover, social and psychological capital are the crucial factors that partially mediate the relationship between microfinance services and MSE growth in Pakistan. The limitation of this study is the adaptation of a crosssectional design to collect the data. Longitudinal research at different time frames may present diversified results. IMPLICATIONS: The study gives the impression that institutions of microfinance, practitioners, and other policymakers should enhance their perimeter to offer microfinance services and support group-based lending or training to maximize their social and psychological capital, through which MSEs may be able to attain substantial growth. ORIGINALITY/VALUE: This empirical study contributes to the literature on microfinance services and MSE growth by focusing on the mediating effect of social and psychological capital, and providing the foundation for further studies.","PeriodicalId":44596,"journal":{"name":"Journal of Entrepreneurship Management and Innovation","volume":null,"pages":null},"PeriodicalIF":1.8,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76088890","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}

{"title":"The impact of attitude towards an e-tax system on tax compliance of Vietnamese enterprises: Adoption of an e-tax system as a mediator","authors":"Ha Thi Hai Do, Yen Thi Hai Mac, Hoa Thi Van Tran, Thuy Thi Le Nguyen","doi":"10.7341/20221812","DOIUrl":"https://doi.org/10.7341/20221812","url":null,"abstract":"PURPOSE: Tax compliance is a topic of concern for many scholars all over the world. Most of them point out factors affecting tax compliance, and one significant factor is the adoption of tax compliance. However, there have not been many studies analyzing the relationship between attitude towards an e-tax system, adoption of an e-tax system, and tax compliance. This paper aims to investigate the mediating impact of adoption of an e-tax system in the association between attitude towards an e-tax system and tax compliance based on empirical evidence from Vietnamese enterprises. METHODOLOGY: On the basis of the Theory of Reasoned Action (TRA), the research model is proposed. Accordingly, hypotheses are developed and this study applies a quantitative analysis with a research sample of 435 Vietnamese enterprises. The questionnaire includes close-ended questions sent to managers or tax accounting officers at enterprises by three methods: directly interviewing, via e-mail, and via the General Department of Taxation. The collected data are then processed and analyzed by SPSS v.22 and AMOS. The study applies Cronbach’s Alpha as a tool for assessing the reliability or internal consistency of scales. Following is the exploratory factor analysis (EFA). Finally, regression analysis is used to evaluate the impact of the independent variables on the dependent variable and to estimate the research model. FINDINGS: There are significant direct effects of the two independent variables, attitude towards an e-tax system and adoption of an e-tax system, with the dependent variable tax compliance. Furthermore, the adoption of an e-tax system partially mediates the association between attitude towards an e-tax system and tax compliance. This mediating effect positively consolidates the impact of attitude towards an e-tax system and tax compliance. IMPLICATIONS: This paper mainly focuses on the tax compliance of Vietnamese enterprises that could be further studied with foreign enterprises that have been operating in Vietnam. Besides, the research is conducted in the context of Vietnam, thus, it is a reference for studies in other developing countries having a similar economy or tax administration. ORIGINALITY/VALUE: This study contributes to enhancing research associated with tax compliance, especially investigating the mediating impact of adoption of an e-tax system in the association between attitude towards an e-tax system and tax compliance of enterprises in the context of Vietnam. The findings of the study suggest some policy implications for improving tax compliance in Vietnam including (1) continuously improving the information technology infrastructure for both tax authorities and enterprises; (2) widely disseminating tax law and providing support services to enterprises; (3) upgrading the e-tax system to ensure the effective coordination between tax authorities, tax officials, enterprises, and other authorities in applying e-tax; (4) consolidating the supervisio","PeriodicalId":44596,"journal":{"name":"Journal of Entrepreneurship Management and Innovation","volume":null,"pages":null},"PeriodicalIF":1.8,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80778103","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}