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"Tax auditing Case studies."
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Risk-based tax audits : approaches and country experiences
Revenue administration is a major interface between the state and its citizens. A good revenue administration is, therefore, an important attribute of good government. As a result, in recent years, policy makers have become increasingly aware of the importance of policies that will promote business development while ensuring voluntary tax compliance. In the modern context, it is neither desirable nor feasible to examine or inspect every single taxpayer. The revenue administration, therefore, has to rely on effective management of compliance. Promoting voluntary compliance, achieved through a self-assessment system in which taxpayers comply with their tax obligations without intervention from tax officials, requires developing modern approaches to audits based on risk management. The impact of audits critically depends on a properly designed audit selection strategy focused on high-risk taxpayers to provide the most cost-effective outcome. This, in itself, contributes to promoting voluntary compliance. Risk-based country audits: approaches and country experiences are an important study of this critical revenue function of compliance management.
eBook
Research on Carbon Emission Reduction Cost Calculation and Path Optimization Based on Life-Cycle Assessment: A Case Study of China’s Steel Industry
In order to balance carbon emissions and cost reduction in China’s steel firms, this study proposes a multi-objective optimization model for carbon emission reduction based on life-cycle assessment. The baseline scenario technique was used to forecast carbon emissions at every stage of the life cycle by 2025, and the costs of reduction for four major initiatives—clean electricity procurement, recycling of scrap steel, fossil fuel consumption reduction, and clean transportation share increase—were systematically accounted. Kernel PCA and NSGA-II algorithms were used to create a multi-objective optimization model with the goal of maximizing emission reductions and reducing reduction costs. The greatest potential and economic gain, according to the results, come from using more scrap steel and using fewer fossil fuels. At 823 million CNY, the cost–benefit balanced solution reduces CO2 by 3.0358 Mt. This approach achieved virtually maximum emissions reductions at only 10.9% of the cost of the maximum reduction scenario. This study makes two key contributions. First, it provides a systematic life-cycle cost accounting framework for major CO2 reduction measures in the steel industry. Second, it develops a Kernel PCA-NSGA-II multi-objective optimization model that explicitly resolves the trade-off between abatement cost and emission reduction volume, offering decision support for steel enterprises under different policy and economic scenarios.
Journal Article
Management control systems and innovation: a case study grounded in institutional theory
Drawing on the growing literature that has addressed the role of Management Control Systems in innovation and the literature on institutional theory, this study explores the case of Amorim Cork Composites to analyse how the situated rationalities within the company get reflected in the management control practices in use, and then how these practices are used to communicate and provide guidance when innovation is part of the strategy. The study uses a single case study approach at an innovative company, collecting data from 32 interviews, direct observations, and documentation of the company. Based on that data, this study is able to perceive the existence of a rationality that is constructed around the importance of innovation, which becomes a paramount part of the defined strategy and leaves signs on to the internal control practices of the company. After that, through a mix of strategic objectives, well-defined cascaded process of these objectives, values, mottos, objectives related to that situated rationality within the company, and with the commitment created within the “signing” of objectives contracts, managers are able to communicate strategically and provide guidance to the collaborators, driving them to action that makes them more aware.
Journal Article
Preparing for the future of work: a novel data-driven approach for the identification of future skills
The future of work is changing rapidly as result of fast technological developments, decarbonization and social upheavals. Thus, employees need a new skillset to be successful in the future workforce. However, current approaches for the identification of future skills are either based on s small sample of expert opinions or the result of researchers interpreting the results of data-driven approaches and thus not meaningful for the stakeholders. Against this background, we propose a novel process for the identification of future skills incorporating a data-driven approach with expert interviews. This enables identifying future skills that are comprehensive and representative for a whole industry and region as well as meaningful for the stakeholders. We demonstrate the applicability and utility of our process by means of a case study, where we identify 33 future skills for the manufacturing industry in Baden-Wuerttemberg, Germany. Our work contributes to the identification of comprehensive and representative future skills (for whole industries).
Journal Article
The Characteristics of Firms That Hire Chief Risk Officers
We examine the characteristics of firms that adopt enterprise risk management (ERM) and find support for the hypothesis that firms adopt ERM for direct economic benefit rather than to merely comply with regulatory pressure. Using chief risk officer (CRO) hires as a proxy for ERM adoption we find that firms that are larger, more volatile, and have greater institutional ownership are more likely to adopt ERM. In addition, when the CEO has incentives to take risk, the firm is also more likely to hire a CRO. Finally, banks with lower levels of Tier 1 capital are also more likely to hire a CRO.
Journal Article
Navigating logic multiplicity: How middle managers mobilize management controls in Vietnamese universities
This study explores how universities in a Confucian-influenced, state-controlled context, such as Vietnam, manage competing institutional logics through their management control systems (MCS). Through 30 interviews with academics, managers and external staekholders of three cases (F1, F2, and F3) the study highlights four key contributions. First, it documents the role of middle managers in using MCS to navigate and reconcile competing logics, identifying three distinct strategies: compliance-oriented, strategic decision-making, and negotiation and compromise. Second, it examines how middle managers’ characteristics, such as teaching involvement, overseas experience, and involvement with teaching responsibilities, shape their ability to balance multiple logics. Third, the findings demonstrate the influence of institutional histories, governance structures, and strategic priorities on partial hybridization, showing how Confucian values impact middle management’s MCS use. Fourth, it expands on how middle managers use MCS to manage logic incompatibility within a developing country’s higher education sector, identifying an “accommodation package” including separation, compromise, and hybrid organizing. Overall, the study contributes to the literature on institutional complexity by providing a nuanced understanding of how middle managers in higher education sector within developing countries navigate competing logics through MCS adaptability, emphasizing the importance of personal charactersitics and institutional factors.
Journal Article
Risk management during the COVID-19 crisis: insights from an exploratory case study of medium-sized family businesses
Current crises pose uncertainties and threats to family businesses (FBs), demonstrating the importance of risk management (RM). Based on an explorative case study of nine Austrian medium-sized FBs, we examine the design of RM in FBs and how the COVID-19 crisis impacts their RM practices. The findings highlight that the medium-sized FBs analyzed generally rely on both formal and informal RM, and that these structures are strongly connected to their unique stewardship culture. In the wake of the COVID-19 crisis, formal RM gained increased relevance, prompting FBs to allocate additional resources for its professional upgrading. Likewise, when confronted with heightened risks during the COVID-19 crisis, informal practices such as family bonds and close ties to employees and customers are not only reinforced but also proven highly effective, resulting in increased loyalty. The COVID-19 crisis serves as a compelling illustration of how both informal and formal RM methods have grown in strength. The synergy between these RM methods enhances risk awareness within FBs, ultimately fostering resilience during unpredictable and uncertain times.
Journal Article
Towards a dynamic value network perspective of sustainable business models: the example of RECUP
Sustainability research has increasingly emphasized the importance of value networks in the design and development of sustainable business models (SBM). This is because SBMs must incorporate economic, environmental and social goals to achieve their desired impacts, hence designing such models requires firms to develop an understanding of value creation from the perspective of all key stakeholders in their networks in order to co-create economic, social and ecological value. To advance our understanding of how value network activities shape SBM development, we conducted a longitudinal case study of RECUP, a born sustainable startup with a circular economy business model that has developed and worked with a broad value network to achieve a major reduction in waste from linear consumption. We identify three sets of value network activities that supported the continuous development of the firm's value proposition and contributed to mutual value creation among stakeholders from business, politics and society: B2B-partnering, political agenda-setting and mobilizing end-consumers . Our contributions to research on SBM innovation and design include demonstrating how value network activities initially emerge through experimentation and consolidate over time through iterative learning processes. Such learning and adaption through dynamic value network activities is especially important, we argue, when value-creating factors are not sufficiently known in advance by startups and/or their stakeholders.
Journal Article
Managing crowdsourced software testing: a case study based insight on the challenges of a crowdsourcing intermediary
Crowdsourcing has gained much attention in practice over the last years. Numerous companies have drawn on this concept for performing different tasks and value creation activities. Nevertheless, despite its popularity, there is still comparatively little well-founded knowledge on crowdsourcing, particularly with regard to crowdsourcing intermediaries. Crowdsourcing intermediaries play a key role in crowdsourcing initiatives as they assure the connection between the crowdsourcing companies and the crowd. However, the issue of how crowdsourcing intermediaries manage crowdsourcing initiatives and the associated challenges has not been addresses by research yet. We address these issues by conducting a case study with a German start-up crowdsourcing intermediary called testCloud that offers software testing services for companies intending to partly or fully outsource their testing activities to a certain crowd. The case study shows that testCloud faces three main challenges, these are: managing the process, managing the crowd and managing the technology. For each dimension, we outline mechanisms that testCloud applies for facing the challenges associated with crowdsourcing projects.
Journal Article