framework for taxadministration performance management in developing countries. Thus, Nijmeijer et al(2014)’s model of factors influencing franchise firm performance was subsequently adoptedand justified to be suitable for the study.Once the conceptual framework was explained and appropriately adapted to suite the scopeofthe study, the next stage in the development of the preliminary theoretical framework was thereview of empirical studies on the performance-influencing factors identified in the adaptedmodel. The position of the empirical literature as well as other justifications such as the needto verify relevance of the identified factors in different contexts and general paucity ofresearchon some of the factors informed considerations of the relevant factors for further explorationin this study.
The third and last stage in the development of the preliminary theoretical framework was thepresentation of theories commonly used to explain franchising realities. Three theories werediscussed and eventually, the resource-based theory was found to be more relevant to theresearch issues and thus adopted as the underpinning theory for the study.Thus, as shown in figure 2.12 below, the preliminary theoretical framework contains a totaloffifteen (15) factors which are grouped into four elements (hereafter called main factors). Themain factors are business format factors, contract design, relationship factors and attitude andskills factors.There are three (3) business format factors namely; brand name, supports and control. Thesecond main factor is contract design and has four (4) factors (contract terms) includinginitialpayment, ongoing payment, exclusive territory and tying.