Exploring the Impact of Organizational Citizenship Behavior on Perceptions of E-Filing Success

Carter, Lemuria; McFadden-Wade, Gwendolyn; Wells, Jean T.

doi:10.4018/ijpada.2016010103

Cited by 5 publications

(6 citation statements)

References 37 publications

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“…A. Brown, 2015; Carter, McFadden-Wade, & Wells, 2016; Karimikia, Singh, & Olesen, 2015), or a positive attitude (Campbell, White, & Johnson, 2003; Menning, Wilkinson, & Clarke, 1976; Shelby & Reinsch, 2003), there is a broad consensus that positive and negative emotions have different affects on message recipients but an overall agreement that in the vast majority of situations positive emotions have a more favorable affect on individuals and their organizations than do negative emotions. Developing these observations, Elliot and Thrash (2002) found that positive emotions promote resource building and collective involvement in goals.…”

Section: Results and Preliminary Findingsmentioning

confidence: 99%

Leading by Tweeting

Naidoo

Dulek

2016

International Journal of Business Communication

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This study examines the extent to which the leaders of business schools engage with Twitter to reach diverse audiences, the possible links between Twitter usage and the ranking of the Dean’s respective business college, and the linguistic/stylistic approaches adopted. We employed sentiment analysis to examine the linguistic approaches among the various tweets from the Dean’s account. The findings of the study suggest speaking at stakeholders from a public microblog may not be the most effective way to connect with them. Notwithstanding, biological and cognitive constraints limit the economy of attention and relationships in an online world.

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Section: Results and Preliminary Findingsmentioning

confidence: 99%

Leading by Tweeting

Naidoo

Dulek

2016

International Journal of Business Communication

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“…Although this scoping review selected 79 citations in the final inclusion, it only charted 10 out of 79 articles in this stage In addition, articles which discuss the topic in macro-levels (Economides & Terzis, 2008) and address local tax administration (Canares, 2016;Gonzalez et al, 2007) were also filtered out. Due to limitation to access full-text articles from publishers, for example the International Publisher of Information Science and Technology Research (http://igi-global.com), some research (Chen & Huang, 2009;Carter et al, 2016) could not be assessed for eligibility.…”

Section: Data Charting and Collationmentioning

confidence: 99%

The Adoption of E-Government in the Tax Administration: A Scoping Review

Respati

2020

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With the spread of information, technology and the Internet, we have found that the tax administration is moving towards online or digital services. The study aims to identify what has worked in the adoption of e-government in tax services. The key aspects include the design of e-government in tax procedures, acceptance and usability factors, impacts, and challenges in the implementation. A scoping review was designed to map the existing evidence on the application of information and technology system in delivering tax services, or known as e-government. Key search terms were developed and mapped. Selected databases and key journals were used in this scoping review. Using the criteria that were determined, we identified 79 articles that most closely demonstrated the purpose of this study. However, we only reported the detailed of the findings from ten included articles. The identified studies reflected the majority of articles investigated the reasons behind the success or failure of e-government projects in the tax administration. This review concludes that in an environment in which the government faced many challenges with the limited resources, e-government adoption in tax administration offers the potential benefit to strengthen the government finances. A greater understanding of the purpose, adoption & acceptance factors, the impact and challenges in the application of e-government projects in tax services is a priority for research, policy and practice.

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“…These factors present themselves as constant in all countries where research about intentions have been conducted (Fu et al, 2006;Hung et al, 2006;Ojha et al, 2007;Liu et al, 2008;Warkentin et al, 2010;Carter et al, 2011a, b;Hussein et al, 2011;Lim et al, 2011;Stafford and Turan, 2011;Carter et al, 2012;Greenberg et al, 2012;Tan and Foo, 2012;Hastuti et al, 2014;Chen et al, 2015;Chaouali et al, 2016;Hammouri and Abu-Shanab, 2017;Zaidi et al, 2017). Second, other common factors identified are compatibility, ease of use, external influences, facilitating conditions, incentives, interpersonal or social influence, IT background or skills, national culture, optimism bias, perceived credibility, perceived organizational support, performance expectancy, prior experience, quality antecedents, IJAIM 27,2 relative advantage, self-efficacy, self-sufficiency and subjective norms (Wang, 2003;Fu et al, 2006;Hung et al, 2006;Ojha et al, 2007;Chen, 2010;Carter et al, 2011a,b;Carter et al, 2011a, b;Hussein et al, 2011;Carter et al, 2012;Tan and Foo, 2012;Liu and O'Farell, 2013;Hastuti et al, 2014;Chen et al, 2015;Carter et al, 2016;Chaouali et al, 2016;Hammouri and Abu-Shanab, 2017;Tarek et al, 2017;Zaidi et al, 2017). It must be pointed out here that some of the factors affecting behavioral intentions may be different among user groups (Hwan...…”

Section: Literature Reviewmentioning

confidence: 99%

“…In the case of the latter, it was the Decomposed Model that was applied. Finally, three other models, the OCB, the IS Success and the IS Quality Models, were examined by the groups lead by Carter et al (2016), Chen et al (2015) and Chen (2010), respectively.…”

Section: Literature Reviewmentioning

confidence: 99%

Advancements and forecasts of electronic tax return and informational filings in the US

Koong

Bai

Tejinder

et al. 2019

IJAIM

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Purpose The US Congress set the original goal that 80 per cent of all tax returns should to be filed electronically for the 2007 tax year. Unfortunately, only 70 per cent of the total returns were electronically filed (e-filed) in 2017. This paper aims to examine the longitudinal progress of total tax returns e-filed by individuals, businesses and “other” categories for the period from 2004 to 2017 and projects a timeline to attain the goal. Design/methodology/approach A comprehensive computation and analysis were performed for the volume, ratios and growth of e-filing for the major types of return. A parallel analysis was performed for the business categories. Applying various time series and exponential smoothing forecasting models, the authors projected major return e-filings for the forecast horizons from 2018 to 2025. Findings First, individual tax returns filed electronically have attained the target goal of 80 per cent since 2012, the extended deadline by Congress, so have corporations and partnerships for Fiscal Year 2017. Second, both the e-file volume and e-file rate for the grand total, individuals and businesses exhibit monotonically increasing trends over the sample period. Third, of the grand e-filings, individual returns constitute the vast majority of 84 per cent, while business e-files are less than 12 per cent. Originality/value This study is a holistic and comprehensive analysis of the adoption of e-filing in the USA. From the longitudinal analysis and the variety of forecasting models applied, the results show that the focus should be on the employment tax e-file as it stands at only 41 per cent for 2017 due to few mandates, while the returns make up 65 per cent of total business returns. The authors projected that the grand total e-filing will attain the Congressional goal of 80 per cent by 2020 along with proposed strategies and recommendations.

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Exploring the Impact of Organizational Citizenship Behavior on Perceptions of E-Filing Success

Cited by 5 publications

References 37 publications

Leading by Tweeting

Leading by Tweeting

The Adoption of E-Government in the Tax Administration: A Scoping Review

Advancements and forecasts of electronic tax return and informational filings in the US

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