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The purpose of this paper is to understand from the knowledge management perspective how the mechanism of different voluntary compliance behaviors works and how information technology is used for compliance management in corporate settings where privacy and security issues are getting critical due to the advancement of big data and artificial intelligence.

In this study, the authors propose a structural model based on the theory of planned behavior and the IT relatedness theory that behavioral belief about compliance and social pressure affect compliance knowledge and compliance intention, and compliance knowledge partially mediates the impact of both independent variables on compliance intention. The authors surveyed with a structured questionnaire 975 employees of a major Korean energy company, S-OIL, which deploys a compliance support system. The respondents are classified into two groups: an Active IT Utilization Group and a Passive IT Utilization Group.

The results of our empirical examination show that compliance intention belief and social pressure influence compliance intention, and further, that compliance behavior is mediated by compliance knowledge – in both the active IT utilization group and the passive IT utilization group. However, the significance of each path coefficient, R square and the mediation effect in Model 1 (passive IT utilization group) are obviously a poor contrast to Model 2 (active IT utilization group). Also, the path from behavioral belief to compliance knowledge and social pressure to compliance knowledge show a significant moderating effect of IT utilization level.

This paper aims to promote more effective voluntary compliance behavior by increasing the understanding of the impact differences of the preceding factors, and the ways in which those are related to the knowledge management practice in terms of both knowledge itself and its support systems, i.e. compliance support system.

The purpose of this paper is to deepen the understanding on patient participatory behaviours in co-creation of value drawing from the perspective of self-determination theory (SDT) focussing on motivation in particular.

A model is proposed to suggest the influence of the various motivation types on a patient’s participatory behaviours drawing from SDT. Following survey design approach, data collected from 345 outpatients from a quasi-government health facility in Accra, Ghana are examined through structural equation modelling using SmartPLS (v. 3.2.3).

The findings reveal that patient participatory behaviours are influenced by both controlled and autonomous regulations leading to value attainment. External regulation (a more controlled form of extrinsic motivation) and patient participation in clinical encounters have no significant relationship with a patient’s commitment to compliance with medical instructions. The results reveal patient compliance is largely driven by autonomous regulation as proposed by SDT. However, active patient participation in clinical encounters and commitment to compliance with medical instructions positively and significantly influences perceived value outcomes.

This research provides empirical evidence in support of understanding patient participatory behaviours in healthcare service delivery by testing theoretically grounded hypotheses developed from SDT perspective. The study focussed on outpatients from one quasi-government health facility, which could limit the generalisation of the findings reported.

This study illustrates the need for service providers to understand participant’s needs and motivation during the service encounter. This is essential as the various types of motivation influence the nature of the participation throughout the process, which could help improve on the value outcomes from the service.

This study makes a significant contribution to service literature through the application of SDT to explain patient participatory behaviours in healthcare service delivery, production and value outcomes. From a theoretical perspective, the developed model integrates multiple research disciplines (e.g. SDT, participatory behaviours, and value co-creation) and extends research on patient integration, participation, and compliance.

It is widely acknowledged that non-compliance of employees with information security polices is one of the major challenges facing organisations. This paper aims to propose a model that is intended to provide a comprehensive framework for raising the level of compliance amongst end-users, with the aim of monitoring, measuring and responding to users’ behaviour with an information security policy.

The proposed model is based on two main concepts: a taxonomy of the response strategy to non-compliant behaviour and a compliance points system. The response taxonomy comprises two categories: awareness raising and enforcement of the security policy. The compliance points system is used to reward compliant behaviour and penalise non-compliant behaviour.

A prototype system has been developed to simulate the proposed model and work as a real system that responds to the behaviour of users (reflecting both violations and compliance behaviour). In addition, the model has been evaluated by interviewing experts from academic and industry. They considered the proposed model to offers a novel approach for managing end users’ behaviour with the information security policies.

Psychological factors were out of the research scope at this stage. The proposed model may have some psychological impacts upon users; therefore, this issue needs to be considered by studying the potential impacts and the best solutions.

Users being compliant with the information security policies of their organisation is the key to strengthen information security. Therefore, when employees have a good level of compliance with security policies, this positively affects the overall security of an organisation.

This brief paper discusses the relevance of conducting surveys that measure individuals’ attitudes for understanding fiscal behaviour. While many surveys assess individuals’ attitudes towards paying taxes (e.g. by asking them to what extent they believe tax evasion is ever justified), it is less clear whether individuals’ responses to such survey questions are indicative of the way they would behave in reality. The paper presents a discussion of the way attitudes have been assessed in tax surveys and assesses existing evidence to support a link between these attitude measures and actual compliance behaviour. The paper suggests several avenues to improve the predictive value of attitude measures, such as increasing the specificity of measures, using evaluation scales or mitigating social desirability biases. A series of recommendations are made for measuring attitudes and interpreting attitude surveys for the use of researchers planning to conduct survey work, as well as for the use of findings from taxpayer surveys in the design of tax policy and administration.

This study aims to investigate the extent to which the theory of reasoned action (TRA) can be used to explain tax compliance among small business enterprises (SBEs) in Uganda and extends the application and relevance of the theory to a new area of tax compliance. It contributes the TRA, as a predictor of tax compliance in a developing country context.

A cross-sectional survey targeting different categories of SBEs was carried out using interviewer-administered questionnaires. A sample of 384 SBEs was used in the study.

The TRA contributes critical insights on the tax compliance behaviour of small businesses in developing economies. It influences tax compliance behaviour. The study illustrates evidence about the negative attitudes SBEs have on intentions to comply with tax regulations and the extent to which these attitudes influence their compliance behaviour. Subjective norms positively influence tax compliance intentions in a positive manner. Overall, the appearance of these intentions shows a negative effect on tax compliance behaviour. These findings also imply that Uganda Revenue Authority needs to understand the social psychology of taxpayers and tailor these in their policies and efforts to increase compliance.

The TRA has been used to explain behaviour in numerous situations in psychology. The study used this theory in a new geographical, economic and administrative environment; Uganda. This theory has proved relevant in explaining psychological, sociological and economic behaviour; specifically tax compliance. The TRA was revised to include a new construct of perceived behavioural control, which turned into the theory of planned behaviour. This could not be studied due to time and logistic constraints. Therefore, there is a need to investigate if this revised theory can explain tax compliance behaviour better.

The paper suggests that tax administration efforts and policies should consider the social-psychology aspects of the taxpayers to improve tax compliance.

This study adds a new arena of explaining tax compliance from a theory commonly used in psychology to a new setting in finance.

This paper aims to explore the perception of business owners’ on zakat compliance by examining the influence of intention to pay zakat, attitude, subjective norm, perceived behavioural controls and past behaviour.

A total of 575 self-administered questionnaires were distributed to active business owners in Algeria. The data were analysed using variance-based structural modelling (PLS-SEM) to examine the hypothesised relationships.

The results revealed that the relationships between attitude, subjective norm and perceived behavioural controls were positive and significant with the intention to comply with zakat, which significantly influences the compliance behaviour of zakat.

In a country like Algeria with a high poverty rate, the current findings would benefit authorities in understanding zakat compliance and assist zakat administration in formulating and implementing strategies to promote compliance.

The present research extends the existing zakat knowledge from behavioural perspectives by using the extended theory of planned behaviour. In addition, it considers the mediating role of intention demonstrated in the zakat compliance setting.

Due to interactive fluctuations during service encounters, fuzzy requests frequently occur from either frontline employees or customers. While such requests from customers have been drawn wide attention, there exists a lack of research on frontline employees’ fuzzy requests and possible outcomes (e.g. compliance or refusal). The purpose of this study is thus to identify the underlying mechanism and enacting variables that influence customers’ compliance behaviour (i.e. positive outcome) to fuzzy requests.

Data were collected from a sample of ten express service companies in southeast China. The proposed model was empirically tested among 309 customers and further analysed through structural equation modelling.

The results indicated that expected technical quality, perceived reasonableness and perceived convenience are positively associated with compliance behaviour, whereas the effects of inertia and negative emotional response on compliance behaviour are significantly negative. The findings also demonstrated that negative emotional response partially mediates the impacts of expected technical quality, perceived reasonableness and inertia on compliance behaviour.

This study investigates an under-researched phenomenon, namely, frontline employees’ fuzzy requests in the service context. The underlying mechanism of customers’ compliance behaviours to fuzzy requests is articulated through an integration of three beliefs with emotional response. As an early exploration of employees’ fuzzy requests, this study provides important theoretical and managerial implications.

This paper aims to investigate the moderating influence of religiosity on the effect of taxpaying attitudes on the tax compliance behaviour of entrepreneurial firms in Nigeria.

Using a cross-sectional survey design, we collected primary data from 368 owner managers of entrepreneurial firms in Southwest Nigeria using structured questionnaires. Respondents were purposefully selected based on the purposive sampling technique. The data collected with the structured questionnaires were analysed using descriptive and inferential statistics. Two linear regression models were compared.

Estimations in Models 1 and 2 suggest that taxpayers’ attitudes and religiosity (intra- and interreligiosity) have significant effects on the tax compliance behaviour of firms, but the influence of intrareligiosity is insignificant. Estimations in Model 3 suggest that taxpaying attitudes without the moderating influence of religiosity exerted a significant effect on tax compliance behaviour by 13%, while taxpaying attitudes with the moderating influence of religiosity exerted 17%. Estimations in Model 4 suggest that taxpaying attitudes with the moderating influence of the interreligiosity dimension had a more significant contribution to the changes in tax compliance behaviour than the intrareligious dimension.

From the findings, the following policy implications can be deduced: (i) if taxpayers’ attitudes improved and religiosity was leveraged by the tax authorities, tax compliance behaviour of entrepreneurial firms would be induced in Nigeria; (ii) the consistent positive influence is a strong indication that religious values are critical elements of tax compliance interventions that should be considered by policymakers when designing public policies on tax evasion and avoidance in developing countries.

We bridge the gaps in the literature because our study affirmed that taxes are religiously driven. In addition, the study validates the applicability of theory of planned behaviour in investigating the moderating influence of religiosity on the causality between taxpaying attitude and tax compliance in the developing context.

This study aims to investigate what past scholars have learned about Muslim consumer compliance behaviour in Islamic banks and identify what future research is needed. In addition, it also explores the relationship model between the previously studied determining factors and the customer’s Sharia compliance behaviour.

This study used a bibliometric–systematic literature review analysis using the Preferred Reporting Items for Systematic reviews and Meta-Analyses (PRISMA) technique by reviewing the articles published from 2013 to 2023. The PRISMA procedures involved several stages, including identification, screening, eligibility, analysis and conclusion based on the findings.

The results found that customer Sharia compliance behaviour determinants in Islamic banks are attitude, subjective norms, perceived behavioural control, Islamic financial literacy, religiosity, consumer conformity, Islamic branding and behavioural intention. Interestingly, the results indicated that such factors as consumer conformity, Islamic branding and sustainable intentions are less discussed.

Decision-makers in Islamic banks must use digital technology to offer better service and make operations more reachable for customers to access information, complete transactions and manage their accounts by Sharia principles. Therefore, the bank needs to continually produce innovative products and services so that customers have a greater variety of options to suit their Sharia-compliant financial needs. Theoretically, this study has contributed by finding the main critical domains influencing customers’ Sharia compliance behaviour, such as attitudes, subjective norms, perceptions of behavioural control, knowledge of Islamic finance, religiosity, consumer conformity, Islamic branding and behavioural intentions. Then, it makes a theoretical contribution by establishing a model that explains how customers make decisions based on Sharia-related factors in the context of their purchases.

Past studies focused on the Sharia compliance behaviour in paying Zakat for takaful customers. Therefore, this study provides critical factors of Sharia compliance behaviour on conformity, Islamic branding and sustainable intention regarding unexplored consensus on the determinants and outcomes of customer Sharia compliance behaviour of Islamic banking.

This paper aims to examine the individual and combined effects of organisational and behavioural factors on employees’ attitudes and intentions to establish an information security policy compliance culture (ISPCC) in organisations.

Based on factors derived from the organisational culture theory, social bond theory and accountability theory, a testable research model was developed and evaluated in an online survey that involves the use of a questionnaire to collect quantitative data from 313 employees, from ten different organisations in Ghana. The data collected were analysed using the partial least squares-structural equation modelling approach, involving the measurement and structural model tests.

The study reveals that the individual measures of accountability – identifiability (2.4%), expectations of evaluation (38.8%), awareness of monitoring (55.7%) and social presence (−41.2%) – had weak to moderate effects on employees’ attitudes towards information security policy compliance. However, the combined effect showed a significant influence. In addition, organisational factors – supportive organisational culture (15%), security compliance leadership (2%) and user involvement (63%) – showed positive effects on employees’ attitudes. Further, employees’ attitudes had a substantial influence (65%), while behavioural intentions demonstrated a weak effect (24%) on the establishment of an ISPCC in the organisation. The combined effect also had a substantial statistical influence on the establishment of an ISPCC in the organisation.

Given the findings of the study, information security practitioners should implement organisational and behavioural factors that will have an impact on compliance, in tandem, with the organisational effort to build a culture of compliance for information security policies.

The study provides new insights on how to address the problem of non-compliance with regard to the information security policy in organisations through the combined application of organisational and behavioural factors to establish an information security policy compliance culture, which has not been considered in any past research.