| Author: | Ng, Kam Wah Webster |
| Title: | Enhancing organizational performance: exploring ETAX adoption and performance measures in the digital era for tax services providers |
| Advisors: | Cheng, T. C. Edwin (LMS) Fung, Mike (AF) |
| Degree: | D.B.A. |
| Year: | 2025 |
| Subject: | Taxation -- China -- Hong Kong Tax administration and procedure Electronic filing systems Accounting firms -- China -- Hong Kong Hong Kong Polytechnic University -- Dissertations |
| Department: | Faculty of Business |
| Pages: | x, 243 pages : illustrations |
| Language: | English |
| Abstract: | Digital tax transformation (e.g., OECD’s BEPS 2.0) pressures tax services providers to adopt eTax systems. This study extends the Technology-Organization-Environment (TOE) framework to propose the Technology-Organization-Network-Environment (TONE) framework, investigating how eTax adoption enhances organizational performance in Hong Kong’s regulated ecosystem. Through a survey of 300 CPA firms with 43% response rate, three questions addressed: (1) What factors drive eTax adoption? (2) How does adoption impact performance? (3) What contextual factors moderate these relationships? Key findings reveal regulatory mandates and network collaboration as primary adoption drivers, while organizational readiness paradoxically impedes adoption, suggesting compliance resistance in high-capability firms. Adoption significantly boosts performance by 34.4% increment, but outcomes depend on system sophistication and organizational agility. The TONE framework resolves TOE’s “network blindness”, offering policymakers strategies to navigate adoption-resistance trade-offs in digital transitions. |
| Rights: | All rights reserved |
| Access: | restricted access |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| 8763.pdf | For All Users (off-campus access for PolyU Staff & Students only) | 6.03 MB | Adobe PDF | View/Open |
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