Purpose Childcare is one of the main obstacles for women to enter the labour market as they are the primary caregivers for children. The struggle between childcare and women's employment has caused a high labour turnover in women-dominated industries. The aim of this study is to assess the employees’ willingness for an on-site childcare facility Design/methodology/approach The primary goal of this study was to assess the employees' willingness for an on-site childcare facility using the contingent valuation method. For the analysis, 330 data were collected from all levels of the employees in three firms in the apparel industry using a survey-based questionnaire. Findings The results illustrate that the mean willingness to pay for the on-site childcare facility is substantially higher for the firm that already provide an on-site childcare facility than the other two firms that do not have childcare facilities. Among all employees who are surveyed, 86.36% of the employees favoured implementation of on-site childcare facilities. According to the survey findings, the newly hired employees have a higher preference for the childcare facility, however less likely to pay for the facility. The monthly income variable has a negative association with the probability of voting in favour of implementing on-site childcare facility. Moreover, the results indicate that the employees who have received the childcare facility have positive attitudes towards the on-site childcare facility. Originality/value To the authors' knowledge, prior case studies related to the evaluation of employee's preference for on-site childcare services have not been conducted in the context of industries in Sri Lanka. Therefore, the findings and implications were discussed while expanding the geographical scope of the past literature.

Purpose - This study provides in-depth explanation of Goods and Services Tax (GST) fraud prevention towards sustainability business. Design/methodology/approach - This study applies a qualitative research method, i.e. case study, to address the specific research objective. Findings - The finding revealed a GST prevention model towards sustainable business. The finding shows that it is pertinent for the government to set preventive strategies in order to retain sustainable income for the government. Two essential dimensions emerged in the findings to support preventive strategies, namely macro- and micro-level measures. Practical implications - The findings of this study provide managers, investors and policymakers with evidence to what extent GST fraud could be minimize in order to safeguard government source of revenue and retain sustainable business in a country. As GST is an important source of revenue for the government, it is thus crucial to prevent fraud from occurring. Originality/value - Past studies have primarily focused on GST implementation from the perspective of service tax effectiveness and efficiency. However, this study examined the impact of GST fraud to determine measures that could ensure service tax sustainability using preventive strategies, in turn, introducing to the existing literature on indirect tax.

"Purpose – This study aims to prove the complexity of the relationship between CSR and financial performance (FP) and to decompose the complexity of the relationship using neo-institutional theory. Design/methodology/approach – This research employs a meta-analysis that integrates 55 various contexts studied between 1998 and 2017 using correlation coefficient as the effect size. Findings – This study proves that the nature of the relationship between CSR and FP is complex and suggests that the analysis of the relationship between the two variables includes institutional factors to produce generalizable conclusions. Country characteristics, forms and dimensions of CSR, CSR measurements and FP measurements explain the complexity of the relationship between CSR and FP. Research limitations/implications – Future research is expected to include industry characteristics and the corporate governance model in the analysis of the relationship between CSR and FP. Differences in industry characteristics affect the selection of CSR forms and dimensions, bringing it the potential to influence the relationship between CSR and FP. The corporate governance model adopted by developing countries and developed countries also has the potential to be an institutional factor to influence the relationship between CSR and FP. Originality/value – This research proves that the complexity of the relationship between CSR and FP is nature given. This research explores the factors causing the complexity of the relationship using neo-institutional theory, which, to the author's knowledge, has not been done by other researchers."

Purpose The purpose of this paper is to investigate the simultaneous relationships among transformational leadership (TFL), customer citizenship behavior (CCB), employee intrinsic motivation (IM) and employee creativity (EC). Design/methodology/approach This study was conducted in companies (hotels and tour operators) from the hospitality sector in Vietnam. The respondents were selected based on convenience sampling. A cross-sectional survey design and questionnaire method was used for data collection. Findings The results of the empirical analysis suggest that: employee IM is significantly associated with EC, both TFL and CCB are positively related to employee IM and EC and employee IM positively mediates the effects of both TFL and CCB on EC. Practical implications The results may help managers focus on TFL behavior, CCB and employee IM to achieve higher EC. Originality/value This investigation is expected to be new and valuable. Research on relationships of CCB, employee IM and EC is of significant importance but has not been examined to date. It is hoped that this study addresses this important gap in the marketing literature.