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Dumas, M., La Rosa, M., Mendling, J., & Reijers, H. A. (2013). Introduction to Business Process Management. In M. Dumas, M. La Rosa, J. Mendling, & H. A. Reijers (Eds.), Fundamentals of Business Process Management (pp. 1-33). Springer.
https://doi.org/10.1007/978-3-662-56509-4_1

has been cited by the following article:

• TITLE: E-Governance, Digitized Tax Procedures and SME’s Business Process Performance in Cameroon

  AUTHORS: Ivan Djossa-Tchokoté, Arielle Ornela Ndassi Teutio, Anne Sophie Ada Nyongo

  KEYWORDS: E-Governance, Tax Service, Performance, Dynamic Capabilities

  JOURNAL NAME: iBusiness, Vol.16 No.3, September 4, 2024

  ABSTRACT: Today, the challenge of e-governance in relation to tax services remains a serious issue in sub-Saharan Africa. Although implementation projects continue to emerge, it is important to assess whether the digitization of tax procedures is really delivering the expected benefits. This study aims to examine the influence of the use of digitized tax procedures (UDT) on business process performance (BPP), highlighting the role of dynamic capabilities (DC). We analyze a sample of 143 Cameroonian SMEs using the higher order PLS-SEM methodology. The results show that the DC exhibited by SMEs positively influence UDT procedures, as well as the BPP associated to this digitization. Also, the UDT has a positive impact on BPP, and significantly mediates the indirect relation between this performance and the dynamic capabilities of SMEs. By recognizing the value of e-governance in the delivery of digitized tax services, we motivate more effective implementation of this service by governments in these countries. Future e-governance projects for tax services will need to take into account the innovative and technological capacities of each country, as well as the realities of African public services.