Purpose - This research aimed to evaluate information sharing as a moderating component and examine supply chain performance, including collaboration, capabilities, and innovation. Particularly in the SME sector, since the significance of collaboration and opportunity in supply chains as an SCM...

"Upper tail knowledge", embodied by knowledge elites, has been suggested to be a driving force of industrialization and development, yet measuring it remains problematic. Despite some recent innovations, much empirical work continues to rely on measures of "average" or "non-upper tail" human...

Research has consistently sought empirical evidence showing the benefits of developing big data related dynamic capabilities as a way to strategize big data operations, but done little exploration of what contributes to the development of such capabilities. To fill this gap, this study proposes...

This paper aims to investigate the impact of ontology-based knowledge management on improving tax accounting procedures and reducing tax risks, specifically focusing on the income tax system in a developing country. To achieve this objective, a mixed methodology approach was adopted, combining...