Search results

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 relies on the theory of planned behavior (Ajzen, 1985) to examine the antecedents of regular exercise in the audit profession; in addition, the research model tested herein includes two key consequences of exercise: physical healthiness and subjective vitality (one dimension of psychological healthiness). A total of 490 auditors (154 from a large regional CPA firm and 336 from a Big-4 CPA firm) participated in the survey. The results indicate that the antecedents of exercise, as articulated by the theory of planned behavior (attitudes, social norms, and perceived behavioral control), are significantly and positively related to actual exercise behavior. As a consequence of exercising, the auditors indicated improved physical and psychological healthiness. From a theoretical perspective, this is the first study to our knowledge to test both antecedents and consequences of exercise in a single model. Practically, the results suggest that CPA firms should create a culture where engaging in regular exercise is expected, accepted, and encouraged; additionally, firms should ensure that auditors have the opportunity and means to exercise on a regular basis, particularly when they are on the road working at client sites. Rising health care costs are a concern for all employers and employees. A greater understanding of how to improve the physical and psychological healthiness of employees will benefit individuals, organizations, and societies.

Purpose — To assess how cell phone technology might impact the collection of travel data in the future.

Design/methodology/approach — Two different types of cell phone enabled studies are considered. First, we examine how the text feature of phones can be used for person-to-person surveys, and second, we explore an aggregate level survey enabled by an anonymous and passive GPS trace.

Findings — This study explores the types of travel information that are likely to be inferred from text surveys and cell phone traces. It recognizes that a passive GPS trace might change the level of measurement and the inferences we make about travel behaviors.

Research limitations/implications — The study is prospective. It anticipates that over the next 10–15 years cell phone tracking technology will improve, as well as the speed and capability of algorithms for post-processing the information.

Practical implications — Cell phone enabled studies may provide a new tool and new level of measurement, as traditional survey response rates decline, and it becomes more difficult and expensive to conduct conventional travel surveys. The capacity of cell phones for travel survey work is improving, but it is not fully realizable today (2012).

Originality/value — This study provides a context to understand how the technology of the cell phone might be integrated with more traditional travel surveys to streamline data collection, and produce new types of spatial detection, measurement, and tracking.

This chapter seeks to situate theoretically and comparatively the definitions and praxis of feminism by women activists of the Brazilian participatory state feminism in comparison to the current and emerging definitions in the theories and praxis of transnational feminisms. It analyzes the answers to attitudinal as well as behavior questions to a survey conducted in 2016 among delegates to National Conference for Policies for Women, representing over 150,000 women activists from all over the country and from a wide range of organizations and movements (women’s and feminist organizations, trade unions, political parties, black movements, environmental groups, LQBT organizations, etc.). The main research question addressed in this chapter is whether current Brazilian feminisms – constructed by several generations of women – have had a trajectory, convergent with those of the feminisms of the global north and the global south, moving from the “rights feminism” of the 1970s to the current intersectional and emancipatory feminism, which goes beyond the affirmation of women’s rights and gender equality, and moves on to use the broader concept of social justice to propose equality for the whole of society, not just for women.

Self-report questionnaires are the predominant method used in human resource management (HRM) research to assess employees’ work-related psychological constructs (e.g., processes, states, and attributes). However, this method is associated with significant shortcomings, including the introduction of self-serving bias and common method variance when used exclusively. In this chapter, the authors challenge the assumption that individuals themselves are the only accurate source of the self-focused information collected in HRM research. Instead, the authors propose that other-ratings – ratings of a target individual that are provided by a workplace observer, such as a coworker, supervisor, or subordinate – can accurately assess commonly measured work-related psychological constructs. The authors begin by explaining the advantages of other-ratings for HRM research and practice, reviewing the history of other-ratings and how they emerged in the personality and person-perception literature, and outlining how they have been used in HRM research to date. Then, the authors build upon Funder’s (1995) realistic accuracy model to develop a theoretical argument detailing why workplace others should be able to accurately judge how another employee thinks and feels about work. Next, the authors highlight existing evidence in the literature on the accuracy of other-ratings and present the results of a preliminary meta-analysis on the ability of other-ratings to predict self-ratings of work-related psychological constructs. Finally, the authors discuss potential moderators of other-rating accuracy and reflect on a number of practical considerations for researchers looking to use other-ratings in their own work. The authors intend for this chapter to meaningfully contribute to the larger conversation on HRM research methods. Other-ratings are a simple, yet powerful, addition to the methodological toolkit of HRM researchers that can increase flexibility in research design and improve the overall quality of research.

Through a number of comprehensive reviews, the Institute of Medicine (IOM) has recommended that healthcare organizations develop safety cultures to align delivery system processes with the workforce requirements to improve patient outcomes. Until health systems can provide safer care environments, patients remain at risk for suboptimal care and adverse outcomes. Health science researchers have begun to explore how safety cultures might act as an essential system feature to improve organizational outcomes. Since safety cultures are established through modification in employee safety perspective and work behavior, human resource (HR) professionals need to contribute to this developing organizational domain. The IOM indicates individual employee behaviors cumulatively provide the primary antecedent for organizational safety and quality outcomes. Yet, many safety culture scholars indicate the concept is neither theoretically defined nor consistently applied and researched as the terms safety culture, safety climate, and safety attitude are interchangeably used to represent the same concept. As such, this paper examines the intersection of organizational culture and healthcare safety by analyzing the theoretical underpinnings of safety culture, exploring the constructs for measurement, and assessing the current state of safety culture research. Safety culture draws from the theoretical perspectives of sociology (represented by normal accident theory), organizational psychology (represented by high reliability theory), and human factors (represented by the aviation framework). By understanding not only the origins but also the empirical safety culture research and the associated intervention initiatives, healthcare professionals can design appropriate HR strategies to address the system characteristics that adversely affect patient outcomes. Increased emphasis on human resource management research is particularly important to the development of safety cultures. This paper contributes to the existing healthcare literature by providing the first comprehensive critical analysis of the theory, research, and practice that comprise contemporary safety culture science.