New Articles – Business Administration and Management

MANAGERS’ ETHICS OF TAX EVASION: THE ROLES OF FAMILY, RELIGION, AND SOCIAL CONDITIONS

Thuy Thi Diem Vo, Kristine Velasquez Tuliao, Chung-wen Chen

Tax income is one of the essential financial resources to maintain a nation’s development, as tax revenue promotes the advancement of social welfare and community affairs. However, tax evasion has been a persistent governmental and societal concern. In order to expand insights on tax evasion of managers, the authors used Emile Durkheim’s sociological theory of anomie to investigate the individual-level association between managers’ perceived family and religion importance and their attitude…

DOI (& full text): doi.org/10.15240/tul/001/2022-3-004 more

FIRM AGILITY AND DIGITALISATION LESS HELPFUL THAN EXPECTED DURING THE COVID-19 PANDEMIC, BUT VALUABLE IN THE LONGER RUN

Tjaša Redek, Tomaž Čater, Barbara Čater, Matej Černe, Matjaž Koman

Firms’ performance during exogenous crises depends on several factors, from strategic foresight, financial readiness, and a number of firm-specific as well as sectoral aspects, also including luck and government support. The aim of this paper is to investigate the extent to which the ‘crisis readiness’ of firms, defined by factors like a proactive strategic approach, digitalisation, and financial constraints, as well as the reliance on or availability of government support, is responsible for…

DOI (& full text): doi.org/10.15240/tul/001/2022-3-005 more

JOB STANDARDIZATION AND DEVIANT WORKPLACE BEHAVIOR

Hsiao-Yen Mao

Facing fiercely competitive global environments, organizations use widespread mass production of goods and services for lower cost and larger market shares for survival and growth. Thus, a job design and characteristic of standardization has long been adopted and recognized to be essential for the competitiveness of organizations by sustaining output consistency, effectiveness and efficiency. However, Keeley (1988) maintained that organizations have a fundamental tension between the goal of…

DOI (& full text): doi.org/10.15240/tul/001/2022-3-006 more

DEMAND FOR EMPLOYEES’ DIGITAL SKILLS IN THE CONTEXT OF BANKING 4.0

Anastasiia Mazurchenko, Martin Zelenka, Kateřina Maršíková

Digitalisation and technical development in the financial service sector have aimed to secure, increase the quality, and satisfy the interests of both customers and financial institutions in the current turbulent era. Together with this situation, there is a need to develop digital employees’ competencies in the financial sector. This paper aims to analyse the topical issue of digitalisation and demand for employees’ digital skills in connection with the COVID-19 pandemic situation based on…

DOI (& full text): doi.org/10.15240/tul/001/2022-2-003 more

PREDICTING JOB SATISFACTION AND WORK ENGAGEMENT BEHAVIOR IN THE COVID-19 PANDEMIC: A CONSERVATION OF RESOURCES THEORY APPROACH

Marcela-Sefora Nemțeanu, Vasile Dinu, Rebeka-Anna Pop, Dan-Cristian Dabija

The rapid spread of the COVID-19 pandemic has forced organizations to impose physical distancing restrictions on employees and to practice teleworking on a large scale. Adapting to the new context has generated an increase in job insecurity, and a decrease in employee productivity concerning task completion, boosting stress and counterproductive work behavior. Although the challenges employees face when carrying out their activities and work-related responsibilities, together with an…

DOI (& full text): doi.org/10.15240/tul/001/2022-2-002 more