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Abstract
This study aims to synthesize and integrate insights from economics, management, finance, and taxation to identify cross-disciplinary drivers of organizational performance. Using a qualitative systematic literature review approach, the study examines peer-reviewed journal articles, scholarly books, and authoritative policy reports published in recent years, complemented by seminal theoretical works. The analysis employs thematic synthesis to map dominant concepts, theoretical frameworks, and empirical patterns that explain how economic environments, managerial capabilities, financial governance, and tax strategies interact to shape organizational outcomes. The results indicate that organizational performance is not driven by isolated functional factors but emerges from the alignment of stable economic and institutional contexts, integrative managerial decision-making, sound financial management, and strategic yet compliant tax practices. The key finding reveals that cross-disciplinary integration enhances performance resilience, transparency, and long-term value creation, particularly in increasingly complex and regulated environments. This study contributes by providing an integrative conceptual foundation that supports future empirical research and offers strategic insights for managers and policymakers seeking sustainable organizational performance.
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References
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- Besley, T., & Persson, T. (2014). Why do developing countries tax so little? Journal of Economic Perspectives, 28(4), 99–120. https://doi.org/10.1257/jep.28.4.99
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- OECD. (2021). Corporate governance and economic performance. OECD Publishing. https://doi.org/10.1787/9789264308579-en
- OECD. (2022). Tax administration 3.0: Digital transformation of tax administration. OECD Publishing. https://doi.org/10.1787/9789264301693-en
- Porter, M. E. (2008). The five competitive forces that shape strategy. Harvard Business Review, 86(1), 78–93. https://doi.org/10.1108/SD-03-2008-0013
- Porter, M. E., & Kramer, M. R. (2019). Creating shared value. Harvard Business Review, 97(1), 1–17. https://doi.org/10.1108/ebr-11-2019-0289
- Ross, S. A., Westerfield, R. W., & Jordan, B. D. (2019). Fundamentals of corporate finance (12th ed.). McGraw-Hill Education. https://doi.org/10.4324/9780429277442
- Sarwar, H., Mubarik, M. S., & Rehman, A. (2024). Strategic management practices and organizational performance: A systematic review. Journal of Strategy and Management, 17(1), 1–23. https://doi.org/10.1108/JSMA-06-2023-0132
- Tranfield, D., Denyer, D., & Smart, P. (2003). Towards a methodology for developing evidence‐informed management knowledge by means of systematic review. British Journal of Management, 14(3), 207–222. https://doi.org/10.1111/1467-8551.00375
- UNDP. (2024). Institutional quality and sustainable organizational performance. United Nations Development Programme. https://doi.org/10.18356/9789213589876
- World Bank. (2023). Firm performance and institutional environments. World Bank Publications. https://doi.org/10.1596/978-1-4648-1913-1
References
Acemoglu, D., & Robinson, J. A. (2012). Why nations fail: The origins of power, prosperity, and poverty. Crown Business. https://doi.org/10.1355/ae29-1h
Achaddiah, S. (2025). Tax governance and organizational performance under global minimum tax regimes. Journal of International Accounting Research, 24(1), 1–22. https://doi.org/10.2308/JIAR-2023-045
Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99–120. https://doi.org/10.1177/014920639101700108
Besley, T., & Persson, T. (2014). Why do developing countries tax so little? Journal of Economic Perspectives, 28(4), 99–120. https://doi.org/10.1257/jep.28.4.99
Denyer, D., & Tranfield, D. (2009). Producing a systematic review. In D. A. Buchanan & A. Bryman (Eds.), The Sage handbook of organizational research methods (pp. 671–689). Sage. https://doi.org/10.4135/9781848608055.n33
Desai, M. A., & Dharmapala, D. (2009). Corporate tax avoidance and firm value. Review of Economics and Statistics, 91(3), 537–546. https://doi.org/10.1162/rest.91.3.537
Eccles, R. G., Ioannou, I., & Serafeim, G. (2014). The impact of corporate sustainability on organizational processes and performance. Management Science, 60(11), 2835–2857. https://doi.org/10.1287/mnsc.2014.1984
Graham, J. R., Hanlon, M., Shevlin, T., & Shroff, N. (2017). Tax rates and corporate decision-making. Review of Financial Studies, 30(9), 3128–3175. https://doi.org/10.1093/rfs/hhx037
Hanlon, M., & Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics, 50(2–3), 127–178. https://doi.org/10.1016/j.jacceco.2010.09.002
Hansen, G. S., & Wernerfelt, B. (1989). Determinants of firm performance: The relative importance of economic and organizational factors. Strategic Management Journal, 10(5), 399–411. https://doi.org/10.1002/smj.4250100502
Jensen, M. C. (2001). Value maximization, stakeholder theory, and the corporate objective function. Journal of Applied Corporate Finance, 14(3), 8–21. https://doi.org/10.1111/j.1745-6622.2001.tb00434.x
Kopelman, R. E., & Letzler, R. (2015). An integrated model of organizational performance. Journal of Management Policy and Practice, 16(2), 43–56. https://doi.org/10.33423/jmpp.v16i2.152
La Porta, R., Lopez-de-Silanes, F., Shleifer, A., & Vishny, R. W. (2000). Agency problems and dividend policies around the world. Journal of Finance, 55(1), 1–33. https://doi.org/10.1111/0022-1082.00199
North, D. C. (1990). Institutions, institutional change and economic performance. Cambridge University Press. https://doi.org/10.1017/CBO9780511808678
OECD. (2021). Corporate governance and economic performance. OECD Publishing. https://doi.org/10.1787/9789264308579-en
OECD. (2022). Tax administration 3.0: Digital transformation of tax administration. OECD Publishing. https://doi.org/10.1787/9789264301693-en
Porter, M. E. (2008). The five competitive forces that shape strategy. Harvard Business Review, 86(1), 78–93. https://doi.org/10.1108/SD-03-2008-0013
Porter, M. E., & Kramer, M. R. (2019). Creating shared value. Harvard Business Review, 97(1), 1–17. https://doi.org/10.1108/ebr-11-2019-0289
Ross, S. A., Westerfield, R. W., & Jordan, B. D. (2019). Fundamentals of corporate finance (12th ed.). McGraw-Hill Education. https://doi.org/10.4324/9780429277442
Sarwar, H., Mubarik, M. S., & Rehman, A. (2024). Strategic management practices and organizational performance: A systematic review. Journal of Strategy and Management, 17(1), 1–23. https://doi.org/10.1108/JSMA-06-2023-0132
Tranfield, D., Denyer, D., & Smart, P. (2003). Towards a methodology for developing evidence‐informed management knowledge by means of systematic review. British Journal of Management, 14(3), 207–222. https://doi.org/10.1111/1467-8551.00375
UNDP. (2024). Institutional quality and sustainable organizational performance. United Nations Development Programme. https://doi.org/10.18356/9789213589876
World Bank. (2023). Firm performance and institutional environments. World Bank Publications. https://doi.org/10.1596/978-1-4648-1913-1