Full metadata record
| DC Field | Value | Language |
|---|---|---|
| dc.contributor | Faculty of Business | en_US |
| dc.contributor.advisor | Cheng, T. C. Edwin (LMS) | en_US |
| dc.contributor.advisor | Fung, Mike (AF) | en_US |
| dc.creator | Ng, Kam Wah Webster | - |
| dc.identifier.uri | https://theses.lib.polyu.edu.hk/handle/200/14241 | - |
| dc.language | English | en_US |
| dc.publisher | Hong Kong Polytechnic University | - |
| dc.rights | All rights reserved | en_US |
| dc.title | Enhancing organizational performance: exploring ETAX adoption and performance measures in the digital era for tax services providers | en_US |
| dcterms.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? | en_US |
| dcterms.abstract | 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. | en_US |
| dcterms.extent | x, 243 pages : illustrations | en_US |
| dcterms.isPartOf | PolyU Electronic Theses | en_US |
| dcterms.issued | 2025 | en_US |
| dcterms.educationalLevel | D.B.A. | en_US |
| dcterms.educationalLevel | All Doctorate | en_US |
| dcterms.LCSH | Taxation -- China -- Hong Kong | en_US |
| dcterms.LCSH | Tax administration and procedure | en_US |
| dcterms.LCSH | Electronic filing systems | en_US |
| dcterms.LCSH | Accounting firms -- China -- Hong Kong | en_US |
| dcterms.LCSH | Hong Kong Polytechnic University -- Dissertations | en_US |
| dcterms.accessRights | restricted access | en_US |
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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