Tourism is sensitive to shocks, and the Covid pandemic has profoundly changed sector dynamics. Although wine tourism is primarily a form of proximity tourism, the pandemic may have affected wine travellers behaviour and intention to go on a wine holiday. This exploratory study proposes a...

Purpose: This research aims to develop a digital capability maturity model to find the critical capability and define the maturity level of the digital services creation process for the Business Process Outsourcing (BPO) company, which services cover the end-to-end client's non-core activities...

Objective: The objective of the article is to explore the enablers for technology entrepreneurship and model them into a contextual relationship through a qualitative approach. Moreover, the article presents a guiding framework for adopting technology startup by budding entrepreneurs through...

In this paper. we estimate a three equation model for taxpayers' reported income and tax liability and for the probability of an audit. Our work differs from previous studies in that our dependent variables in the compliance equations are taxpayer reports rather than a variable related to...

E-commerce adoption is one of the most controversial subjects among small and medium enterprises (SME)s in Iran. The present study is conducted with the aim of identifying the most important factors in e-commerce adoption - reviewing the causal relationships and clustering them. To identify the...

This study considers factors affecting to audit performance by risk-based approach (RBA) as well as audit quality in Vietnam. In addition, the study also examines the relationship between RBA and quality of independent audit firms. A descriptive survey research was adopted using both...

International small and medium-sized enterprises (SMEs) encounter several problems, including how to manage the industry forces in order to achieve their performance goals. Focusing mainly on international SMEs, we explored this issue by examining competitive advantage as a mediator in the...