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1 – 5 of 5In this study, we examine the impact of audit protection services on individual taxpayer decision making. Audit protection services provide additional support for taxpayers in the…
Abstract
In this study, we examine the impact of audit protection services on individual taxpayer decision making. Audit protection services provide additional support for taxpayers in the event of an audit including preparation and representation. While these services could provide taxpayers with additional confidence, such services could also foster greater reliance on tax software, possibly resulting in riskier tax decisions. Drawing on risk homeostasis theory, we investigate two factors that could affect taxpayer reliance: the amount of taxes owed and the extent of audit protection services. Our results indicate that taxpayers are more likely to rely on tax software prompts when there are full audit protection services and a greater amount of taxes owed. Further, we find that the provision of full audit protection services reduces the likelihood that taxpayers change their tax reporting behavior. Collectively, we provide evidence on taxpayer interactions with tax software.
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Jeffrey Muldoon, Anthony M. Gould and Jean-Etienne Joullié
The purpose of this article is twofold. Its first objective is to bring to the fore the unexplored and neglected origins of social exchange theory (SET) to critique this body of…
Abstract
Purpose
The purpose of this article is twofold. Its first objective is to bring to the fore the unexplored and neglected origins of social exchange theory (SET) to critique this body of conjecture. This unearthing is illustrated through focusing on the way the theory was developed and how this development was mischaracterised in literature. Its second objective is to invoke the methodological assemblage of ANTi-History and the “close reading” notion using multiple archival sources to demonstrate their usefulness within the critical qualitative method debate.
Design/methodology/approach
The historic character of management and organization studies is exemplified through utilizing a combination of textual sources to examine how SET emerged from within the human relations school of thought throughout much of the twentieth century. Specifically, an array of sources (including archival data) is deployed and closely examined to trace how SET formed and became prevalent in organizational studies over the last decades.
Findings
SET is not only indebted to the human relations movement in general and to Elton Mayo’s work in particular (as is well-known), but also to logical positivism and behavioralist-school psychology. As such, Homans’ work marked the beginning of a new era in organizational behavior research.
Originality/value
The article highlights the role of historical analyses in interpreting mainstream constructs in organizational behavior. In doing so, it reveals how critical qualitative research leads to understanding some shortcomings of a theory and indicates potential remedies.
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The purpose of this paper is to examine the alternative accounts produced by Green Earth Volunteers (GEV), a Chinese environmental non-governmental organisation, over a 10-year…
Abstract
Purpose
The purpose of this paper is to examine the alternative accounts produced by Green Earth Volunteers (GEV), a Chinese environmental non-governmental organisation, over a 10-year period in the context of their campaign to create visibilities about hydroelectric dam projects along the Chang Jiang.
Design/methodology/approach
Drawing on conceptions of the human–nature relationship, including those evident in ancient Chinese philosophy and mythology, and the Chinese way of viewing and resolving conflict, this paper offers an interpretive analysis of the alternative accounts of GEV in terms of their form and content.
Findings
In terms of their content, the alternative accounts reflect elements of interrelated thinking, being underpinned by a recognition of the relationship between humans and nature, which is evident in Confucianism, Taoism and ancient Chinese mythology. The strategies adopted by GEV are a non-confrontational but feasible way to promote their ecological beliefs in the Chinese context.
Practical implications
The study suggests that social and environmental accounting (SEA) in developing countries is steeped in local cultural and philosophical traditions that need to be considered and incorporated into the design of alternative accounts.
Originality/value
The study contributes to the very limited literature that offers qualitative analyses of SEA in developing countries.
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The purpose of this study is to highlight and demonstrate how the study of stress and related responses in construction can best be measured and benchmarked effectively.
Abstract
Purpose
The purpose of this study is to highlight and demonstrate how the study of stress and related responses in construction can best be measured and benchmarked effectively.
Design/methodology/approach
A range of perceptual and physiological measures are obtained across different time periods and during different activities in a fieldwork setting. Differences in the empirical results are analysed and implications for future studies of stress discussed.
Findings
The results of this study strongly support the use of multiple psychometrics and biosensors whenever biometrics are included in the study of stress. Perceptual, physiological and environmental factors are all shown to act in concert to impact stress. Strong conclusions on the potential drivers of stress should then only be considered when consistent results apply across multiple metrics, time periods and activities.
Research limitations/implications
Stress is an incredibly complex condition. This study demonstrates why many current applications of biosensors to study stress in construction are not up to the task and provides empirical evidence on how future studies can be significantly improved.
Originality/value
To the best of the author’s knowledge, this is the first study to focus explicitly on demonstrating the need for multiple research instruments and settings when studying stress or related conditions in construction.
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Dimos Chatzinikolaou and Charis Vlados
This paper aims to explore how the owners of less competitive micro-firms (MFs) perceive the “crisis–innovation–change management” triangle. It examines whether their…
Abstract
Purpose
This paper aims to explore how the owners of less competitive micro-firms (MFs) perceive the “crisis–innovation–change management” triangle. It examines whether their understanding of these overarching entrepreneurship theory principles is inadequate compared to the relevant scientific literature.
Design/methodology/approach
This qualitative analysis follows principles based on the inductive method and grounded theory, thickly describing the results from research conducted in a sample of 38 tertiary-sector MFs in the Eastern Macedonia and Thrace region – one of the least developed and competitive areas across Europe. It triangulates the data with 11 respective small firms.
Findings
MF owners perceive the crisis as an ostensibly exogenous phenomenon, innovation as something quasi-unattainable – although vaguely significant – and change management as a relatively unknown process. This understanding lies somewhat distant from the extant literature that examines the structural nature of crises, the innovational power to exit profound restructurings and the rebalancing requisite for building new overall organizational methods to survive this internal–external transformation. In essence, the triangle crisis–innovation–change management is a blind spot for the examined MF owners as they ignore its significance as an adaptation mechanism – contrary to several direct competitors.
Social implications
Based on the reluctance of these individuals to cultivate their systematic business knowledge, it seems unrealistic that they would seek to pay the necessary high price for business consulting in the future. An ideal solution would be to build public entrepreneurship clinics to provide these less dynamic and adaptable organizations with free preliminary or in-depth counseling. The Institute of Local Development-Innovation could aim to provide free consulting services to reinforce organizational physiology by coordinating different socioeconomic actors.
Originality/value
To the best of our knowledge, this empirical research is one of the first to test the comprehension of weaker MFs – less competitive and developed in organizational terms – to the triangle crisis–innovation–change management.
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