Blockchain technology has received significant attention from the food industry; however, due to the scarcity of successful Blockchain projects and sector-specific studies, a step-by-step approach for implementing Blockchain in food supply chains (FSCs) is still missing. A systematic literature review of 69 high-quality, peer-reviewed articles is utilized to capture Blockchain adoption drivers and barriers, applications, and implementation stages within FSCs. Current Blockchain issues such as scalability, regulations, privacy, and incentivization are identified as future research opportunities. Following innovation adoption theory, a three-stage conceptual framework for Blockchain implementation in FSCs is developed. The proposed framework is novel and is expected to benefit food chain managers in establishing the suitability of Blockchain for their organization and/or wider supply network. Identified influential factors, case examples, and implementation stages are expected to guide practitioners in developing a roadmap for adopting Blockchain in the food industry.
While it is well known that the adoption of information technology facilitates the integration of enterprises into global value chains (GVCs), it is unclear how this relationship changes in different business environments. This study reveals that while the adoption of information technology facilitates micro-, small-, or medium-sized enterprises which are located in an improved-quality business environment to participate in GVCs, it does not help the micro-sized enterprises located in a low-quality business environment to become integrated into GVCs. Therefore, information technology policies should be complemented by policies which improve the business environment to promote smaller enterprises to be integrated into GVCs.
While tax corruption is widespread in many countries with inferior business environments, it is unclear how the characteristics of taxpayers influence their tax behaviour. This study investigates the impact of manager expertise on firms' tax corruption in a transition economy. Using a longitudinal dataset consisting of small-and medium-sized enterprises in Vietnam over the period from 2005 to 2015, we find that firms which are managed by more able managers are more likely to engage in tax corruption and are willing to offer higher amounts of bribe payments. We also find that improving the quality of the local business environment is associated with lower tax corruption. When the quality of the local business environment is improved, managers with greater knowledge of existing laws and regulations, and more working experience, engage less in tax corruption. Our findings imply that improving the quality of the local business environment is important for reducing tax corruption in transition economies.
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