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Annals of Management and Organization Research
Published by Goodwood Publishing
ISSN : -     EISSN : 26857715     DOI : 10.35912/amor
Core Subject : Economy,
Economics, Econometrics & Finance
The Annals of Management and Organization Research (AMOR) is an international, peer-reviewed, and scholarly journal that publishes high-quality research articles covering qualitative and quantitative research discussing interesting and contemporary topics on all areas of management and organization sciences. AMOR is aimed at providing academic media for researchers, academicians and practitioners to express their innovative ideas in developing theories and practice of management and organization. The scopes of the journal include, but are not limited to, the following fields: - Management education, particularly experiential education - Organizational behavior - Business strategy and policy - Organisational theory - Human resource management - Business Management - Financial Management - Leadership - Marketing Management - Risk Management - Supply Chain Management - Strategic Management - Organizational Learning - Organizational Culture - Corporate Governance - Reward Management - Educational Management
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 392 Documents
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​Electronic Transaction Growth and Revenue Mobilization: The IMTT Experience in Zimbabwe Tonderai Kanyekanye; Moryden M Komboni
Annals of Management and Organization Research Vol. 8 No. 1 (2026): August
Publisher : goodwood publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/amor.v8.n1.p143-154.2026

Abstract

Purpose: This study examines the impact of the IMTT on Zimbabwe’s tax base and electronic transaction growth. Methodology: The research employed the Ordinary Least Squares (OLS) methodology complemented by DOLS, FMOLS, and canonical regression. This study uses monthly time-series data from Oct 2018 to December 2025. Pre-diagnostic tests, including unit root and cointegration tests, were conducted to eliminate spurious results from the analysis. Results: Findings reveal that A 1% increase in the IMTT raised the total revenue by approximately 1.12%, highlighting its efficacy in domestic resource mobilization. However, the IMTT exhibits negative elasticity with respect to electronic transaction volumes (-0.186). The results further show a strong positive association between the IMTT and other tax heads, such as VAT, CIT, and PIT. Conclusions: This study demonstrates that the IMTT is a key revenue tool in Zimbabwe, suppresses the volume of electronic transactions, and complements other tax heads such as VAT, CIT, and PIT. Limitations: This study faced challenges in accessing complete data, necessitating the use of the cardinal spline interpolation method to account for missing observations. Contributions: The results provide context-specific evidence for academics and revenue policymakers in Zimbabwe to design effective revenue mobilization strategies. This study clarifies the relationship between IMTT and electronic transactions by incorporating additional tax heads, including VAT, CIT, and PIT. Unlike previous studies using annual secondary data, this research employs high-frequency monthly time-series data from October 2018 to December 2025, providing a broader fiscal analysis.
Does Artificial Intelligence Democratisation Enhance Small Business Operations in Emerging Economies? Westcott Shulammite Chinwendu; Augustine Ebuka Arachie; Onyinye Ifeoma Okeke; Fredrick Chukwudi Chiedozie
Annals of Management and Organization Research Vol. 8 No. 1 (2026): August
Publisher : goodwood publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/amor.v8.n1.p125-142.2026

Abstract

Purpose: This study examines the concept of Artificial Intelligence (AI) democratization and its relevance to Small and Medium-Sized Enterprises (SMEs), particularly in emerging economies.Methodology: This study adopted a conceptual and exploratory approach and synthesized the extant literature on AI adoption, digital transformation, and small business performance.Results: The study findings revealed that democratizing AI enhances SMEs’ operational efficiency, strategic decision-making, customer relationship management, and innovation capabilities by lowering barriers to entry through cloud-based and low-code solutions. Furthermore, the findings show that technology giants, governments, academic institutions, and internal organizational actors play critical roles in facilitating AI accessibility and adoption in the healthcare sector. Additionally, platforms such as Amazon Web Services (AWS), Microsoft Azure, and Google Cloud Platform (GCP) are instrumental in providing scalable and affordable AI solutions for small enterprises.Conclusions: The study concluded that AI democratization is a crucial pathway for enabling SMEs to compete effectively in the digital economy and achieve sustainable growth.Limitations: This study is limited by its conceptual and exploratory nature, as it relies exclusively on the existing literature rather than primary empirical evidence.Contributions: This study contributes to the growing body of knowledge on AI by extending the discourse on AI democratization to the context of SMEs. This study further identifies the critical stakeholders and cloud-based platforms that facilitate AI accessibility for SMEs, thereby offering a structured reference for researchers, policymakers, and business practitioners seeking to promote inclusive AI adoption, particularly in emerging economies.

Page 40 of 40 | Total Record : 392

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