Management Journal for Advanced Research
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Effect of Socio-Economic Factors on Tax Compliance of Commercial Tricycle Operators in Yobe State, Nigeria
This study investigates the effect of socio-economic factors on tax compliance among commercial tricycle operators in Yobe State, Nigeria. The research was motivated by persistent non-compliance within the informal transport sector despite government efforts to enhance internally generated revenue through the introduction of daily dues. Using a survey research design, data were collected from 385 tricycle operators selected from a population of 22,541 registered with YOROTA. A structured questionnaire measured daily due, fairness in payment, cost of penalty, infrastructure development, and tax compliance using a five-point Likert scale. Cronbach’s Alpha confirmed strong internal consistency across study constructs. Descriptive statistics indicated strong agreement among respondents concerning the relevance of socio-economic factors. Correlation results revealed significant positive relationships between all predictors and tax compliance. Regression analysis further demonstrated that daily due, fairness in payment, cost of penalty, and infrastructure development jointly explained 81.4% of the variation in tax compliance. Daily due exerted the strongest positive influence, followed by fairness, penalty cost, and infrastructure development. These findings align with socio-economic compliance theories emphasizing the role of fairness perceptions, penalty enforcement, and public service delivery in shaping taxpayer behaviour. The study concludes that socio-economic factors are critical determinants of voluntary tax compliance among informal transport operators. It recommends improved taxpayer engagement, transparency in revenue utilization, and restructuring of daily dues to reflect operators\u27 economic realities. Strengthening administrative efficiency and enhancing fairness may substantially boost compliance levels in the informal transportation sector
Assessing the Impact of Government Schemes on Financial Inclusion in India: A Bibliometric Review
This bibliometric review paper aims to analyze the research landscape on financial inclusion (FI) and government scheme (GS) with a focus on India, through the examination of 92 documents for the period published between 2010 and 2024 in the Scopus database. The study finds the dominant themes, key authors, influential institutions, and most cited publications in this domain. The authors have employed co-citation analysis, bibliographic coupling, and co-occurrence of keyword analysis with the help of a VOS viewer has been done in the study. The findings reveal that Pradhan Mantri Jan Jhan Yojana (PMJDY) has been studied dominantly in this theme but still more research in this field by taking up studies related to other FI initiatives is necessary. Various research gaps predominantly which are related to FI such as the inclusion of technology adoption in this field and comparison with other country’s government initiatives are still underexplored. However, the study also faces certain limitations which as the employment of a single database and the exclusion of some important keywords, which leads to deploying a more inclusive approach to ensure a comprehensive involvement of relevant pieces of literature in the dynamic nature of this research field
Future Learning Ecosystems: How Outsourcing is Transforming Education
As the education system undergoes changes, outsourcing acts as a breakthrough method for delivering learning experiences to institutions. Future Learning Ecosystems: How Outsourcing is Transforming Education reviews the strategy-driven choice of outsourcing in curriculum design, technology support, student services, and administrative functions. With third-party support, institutions can offer true scalability and cost-effectiveness by focusing on specific programs to cater to individual learning requirements. In the face of unprecedented digital acceleration, we examine how outsourcing allows educational institutions to be agile in AI-based personalized systems, virtual labs, and collaborative platforms without heavy on-premise implementation. This article addresses issues such as quality control, data security, and reliance on third parties for production services, all of which must be tempered with the development of appropriate policies and vendor management. Using both the case study mode and data-driven evaluation approach, this study examines outsourcing opportunities to develop a more inclusive, flexible, and future-ready learning ecosystem When aligned with strategy, which can help provoke the changes needed to rethink education and position students in constantly evolving workforce landscape
An Empirical Study Using Meta-Analysis to Learn How Social Media Affects Organic Consumer Goods Purchase Behaviour
The research indicates a steady increase in the population interested in consuming organic food. This interest has primarily been motivated by health concerns. Despite extensive research on many aspects of organic food consumption, no study has comprehensively examined the factors influencing consumers\u27 perceptions of organic products or their purchasing behaviours regarding organic commodities. This is despite the extensive study conducted on organic food consumption. We utilise a sample of 124,353 customers interviewed for one of the 150 research published between 1991 and 2016 to conduct a meta-analysis examining the variables influencing consumers\u27 preferences for purchasing organic food. The articles were disseminated from 1991 to 2016. From 1991 to 2016, these studies were disseminated in scholarly journals. The findings indicate that the search and experience attributes of organic foods are not regarded as highly as their credibility aspects. This illustrates that consumer beliefs regarding the benefits of organic food versus conventionally produced food are the primary impetus for the industry. The results indicate that search and experience characteristics are not less relevant than credence attributes; instead, they reveal that credence attributes substantially influence customers\u27 decisions regarding organic food purchases. The ability to understand consumer perceptions regarding search, experience, and credibility factors can offer organic producers and sellers a distinctive marketing advantage and a unique selling proposition for their products
Assessing the Effectiveness of Metadata Management Systems in Enhancing Data Governance: A Primary Study of IT and Data-Driven Organizations
In the era of digital transformation, data has become a critical asset for organizations, necessitating robust data governance frameworks. Metadata management systems (MMS) have emerged as essential tools for ensuring data quality, traceability, compliance, and overall governance. This study investigates the effectiveness of metadata management systems in enhancing data governance practices within IT and data-driven organizations. Through a combination of qualitative interviews and quantitative surveys conducted across multiple industries, the research identifies key functionalities, adoption challenges, and measurable impacts of MMS on data governance maturity. Findings indicate that organizations utilizing advanced MMS experience improved data lineage tracking, policy enforcement, and stakeholder collaboration. However, integration complexity and lack of skilled personnel remain barriers to full implementation. This paper contributes to the understanding of MMS as a strategic enabler for data governance and offers recommendations for organizations aiming to optimize their metadata practices
A Study on Business Administration Strategy Adopted by Manufacturing Companies in Indian Context
This study examines the business administration strategies adopted by manufacturing companies in India, with a specific focus on Mahindra & Mahindra, Bajaj Auto, and Ashok Leyland. It analyses how organizational, overall business strategies contribute to operational efficiency, competitiveness, and long-term sustainability. The research is based entirely on secondary data collected from academic journals, research articles, company reports, and credible online sources. Findings suggest that these companies adopt a combination of innovative practices, strategic planning, resource optimization, and agile approaches to respond to dynamic market conditions. By aligning manufacturing strategies with broader business objectives, these firms enhance performance and maintain a competitive edge in both domestic and international markets. This study provides insights for managers, policy-makers, and researchers seeking to understand effective strategic management practices in the Indian manufacturing sector
Adoption of Mobile Payment Systems: An Empirical Analysis of Consumer Intentions using the UTAUT2 Model and PLS-SEM
Mobile payment systems have emerged as a key driver of financial inclusion in India, particularly in the context of digital transformation and the government’s push toward a cashless economy. This study investigates the determinants influencing consumer adoption of mobile payment systems using the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) model. A structured questionnaire was administered to 124 respondents in Jharkhand, India, and data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) in SmartPLS. The results reveal that performance expectancy, effort expectancy, facilitating conditions, hedonic motivation, and price value significantly influence behavioral intention to use mobile payments, whereas social influence, trust, and habit were found to be insignificant predictors. Furthermore, behavioral intention showed a positive and significant effect on actual usage behavior. These findings provide empirical support for UTAUT2 in the Indian context and highlight the growing role of perceived value and technological convenience in shaping mobile payment adoption. The study offers theoretical contributions to digital finance literature and practical implications for policymakers, fintech firms, and service providers aiming to enhance mobile payment penetration in emerging economies
Exploring the Determinants of Technology Acceptance Among Students of Higher Education Institutions in West Bengal: A Critical Review
The Technology Acceptance Model (TAM) has been widely used to explain student adoption of educational technology, but its traditional focus on perceived usefulness and ease of use overlooks emotional, social, and contextual influences. This review critically evaluates recent extensions of TAM, concentrating on higher education institutions in West Bengal, India. It synthesizes contemporary findings, identifies unresolved gaps, and proposes an extended framework integrating cognitive, affective, social, and contextual determinants. The resulting model offers a richer, region-sensitive understanding of student behaviour in digitally diverse settings
Spatial Variations in Digitalization and its Impact on the Occupational Structure: Evidence from Rural India
Digitalization has played a crucial role in transforming the world into a digital economy, restructuring the socio-economic fabric of the globe. Digitalization in rural India is vital for ensuring sustainable development and competing in the global economy. The paper has examined the degree of inequality in various indicators of digitalization across the rural counterparts of different Indian states. This study has attempted to make a comparative analysis of the extent of digitalization in major states of rural India by using the Composite Digitalization Index (CDI). Here, we have observed a wider disparity in the extent of digitalization in various parts of rural India. Moreover, this paper has also examined the impact of digitalization on occupational structure. The estimates suggested that digitalization has significantly affected the migration of labourers from agriculture to the non-agricultural sector, contributing to economic growth and sustainable development
A Study on Employee Engagement with Reference to Employees of Small Manufacturing Companies in Dadra and Nagar Haveli and Vapi
Employee engagement is one of the most essential aspects of human resource management as it directly influences productivity, motivation, and employee retention. The present study focuses on understanding the level of employee engagement in a small manufacturing company located in the Dadra and Nagar Haveli and Vapi region. The objectives of this study are to understand the concept and importance of employee engagement, analyse engagement practices adopted by the organization, and assess employees’ satisfaction with current initiatives. The study is descriptive in nature and uses primary data collected through a structured questionnaire from 117 employees. The results show that most employees are satisfied with communication, support, and participation in management decisions. The study concludes that employee engagement is a continuous process that needs regular attention to maintain a motivated and loyal workforce