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Open Access
Article
Publication date: 11 June 2019

Raghda Elbahy

This paper aims to address the limitations of classical deterrence theory in dealing with violent non-state actors (VNSAs).

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6075

Abstract

Purpose

This paper aims to address the limitations of classical deterrence theory in dealing with violent non-state actors (VNSAs).

Design/methodology/approach

The study uses qualitative methods.

Findings

It suggests that two measures must be applied; the first one is to rephrase the assumptions of the theory towards a broader definition. The second one is to theorize certain approaches for deterring VNSAs which shall remain a key component in, but not the cornerstone of, national security strategies.

Originality/value

In the aftermath of 9/11 attacks and US war on terrorism, the need arose to “revisit” the “Deterrence Theory” to address several changes such as rogue states, cyber threats and VNSAs, especially after the end of the Cold War, when the theory was originally developed. The recent research on VNSAs relates to the fourth wave of deterrence, which highlights its proper role in a new security environment.

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Article
Publication date: 2 August 2013

Daniel Murphy and Dianne McGrath

The purpose of this paper is to expand our understanding of the motivations for corporate environmental, social and governance (ESG) reporting.

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1836

Abstract

Purpose

The purpose of this paper is to expand our understanding of the motivations for corporate environmental, social and governance (ESG) reporting.

Design/methodology/approach

This paper provides a conceptual exploration of the motivation for corporations to provide ESG reports and proposes deterrence theory and avoidance as a complementary explanatory motivation for such reports.

Findings

Within this paper it is argued that part of the motivation for some corporations to increase ESG disclosures is to avoid, or mitigate, the risk of class actions and the associated financial penalties. This paper proposes that in Australia the deterrence impact, and ancillary avoidance behaviour, of civil litigation class action provides a further motivation for improving both corporate ESG disclosure and sustainability performance.

Originality/value

This paper extends the social and environmental accounting (SEA) reporting literature by proposing deterrence theory and avoidance as a corporate motivation for environmental, social and governance (ESG) reporting. Deterrence is proposed as a different, yet complementary, motivation to the oft‐cited variations of stakeholder and legitimacy theory which are dominant in the SEA reporting motivation literature.

Details

Sustainability Accounting, Management and Policy Journal, vol. 4 no. 2
Type: Research Article
ISSN: 2040-8021

Keywords

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Article
Publication date: 1 March 2016

Musa Mbago, Joseph M. Ntayi and Moses Muhwezi

The purpose of the study is to develop and test an integrated compliance model using constructs derived from the legitimacy, deterrence, institutional and stewardship…

Abstract

The purpose of the study is to develop and test an integrated compliance model using constructs derived from the legitimacy, deterrence, institutional and stewardship theories. A Cross-sectional survey design was used to collect data from a sample of 97 out of the population of 129 Procuring and Disposing Entities which are regulated by the Public Procurement and Disposal of Assets Authority Act (PPDA). Measurement items were derived from a critical review of literature and found to be both valid and reliable with Cronbach Alpha coefficient of 0.7. The findings reveal that legitimacy and stewardship behavior are significant predictors of compliance to the PPDA Act, Rules and Regulations. We therefore recommend that Procuring and Disposing Entities should continue legitimizing the procurement law through involvement of all stakeholders and promote stewardship behaviors among public employees.

Details

Journal of Public Procurement, vol. 16 no. 3
Type: Research Article
ISSN: 1535-0118

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Article
Publication date: 14 June 2019

Sri Rahayu Hijrah Hati, Rahma Fitriasih and Anya Safira

The purpose of this paper is to examine the factors that influence the intention of students to pirate academic e-books by integrating three main theories: ethics theory

Abstract

Purpose

The purpose of this paper is to examine the factors that influence the intention of students to pirate academic e-books by integrating three main theories: ethics theory, deterrence theory, and the theory of planned behavior. The study also examines the moderating role of past piracy behavior on the relationship between the factors in the previously mentioned theories and students’ piracy intention.

Design/methodology/approach

The data were collected using a convenience sample of 662 university students. Based on their past behaviors, the students were grouped into “no piracy” and “piracy” groups.

Findings

The result shows that the piracy intention of both the no-piracy and piracy groups has a similar influence based on the moral obligation in ethics theory. The factors in the deterrence theory, which includes fear of legal consequences and perceived likelihood of punishment, have no significant impact on the attitudes of the two groups toward piracy. While the intention of the no-piracy group is not influenced by other internal factors, such as self-efficacy, or by external factors, such as subjective norms and facilitating conditions, the behavioral intention of the piracy group is significantly influenced by these three factors.

Research limitations/implications

This study only focuses on piracy attitude and behavior in the context of e-books.

Practical implications

In Indonesia, the insignificant impact of factors from deterrence theory (the fear of legal consequences and perceived punishment) indicates weak law enforcement to combat digital piracy. Thus, it is imperative that law enforcement, especially regarding piracy, should be enhanced.

Social implications

The significant role of ethics in the attitudes toward piracy indicates that morality serves as a moral compass to fight piracy behavior. The strong impact of subjective norms, especially in the piracy group, suggests that families should raise children and educate youth with beliefs that align with the concepts of morality.

Originality/value

The study integrates three theories that are most often used in piracy behavior studies: ethics theory, deterrence theory, and theory of planned behavior. In addition, the study provides empirical evidence on the moderating role of past experience in piracy behavior.

Details

Journal of Information, Communication and Ethics in Society, vol. 18 no. 1
Type: Research Article
ISSN: 1477-996X

Keywords

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Book part
Publication date: 11 November 1994

E. Eide

Abstract

Details

Economics of Crime: Deterrence and the Rational Offender
Type: Book
ISBN: 978-0-44482-072-3

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Article
Publication date: 15 November 2018

Paula Dootson, Kim A. Johnston, Ian Lings and Amanda Beatson

Deviant consumer behavior (DCB) has serious negative effects on organizations, employees and other customers. While research to date has largely focused on understanding…

Abstract

Purpose

Deviant consumer behavior (DCB) has serious negative effects on organizations, employees and other customers. While research to date has largely focused on understanding why consumers engage in deviant behaviors, less focus has been placed on exploring how to deter them. This paper aims to shift the conversation from research exploring why consumers engage in deviant behaviors to understanding how DCB could be deterred.

Design/methodology/approach

In this conceptual paper, a research agenda of deterrence tactics is provided with associated propositions to guide future research in the field of DCB.

Findings

A deterrence–neutralization–behavior (DNB) framework is proposed to underpin the seven deterrence tactics outlined in this research agenda. The DNB framework illustrates the positive relationship between neutralization techniques and engagement in DCB, because the techniques reduce the level of cognitive dissonance associated with performing a deviant act beyond an individual’s deviance threshold. The framework adds a new proposed moderating role of deterrence tactics. Deterrence tactics are mechanisms that will reintroduce cognitive dissonance, previously reduced through a neutralization technique, by presenting the consumer with a competing piece of information that challenges their attitudes, beliefs or behavior. Therefore, the authors propose that certain deterrence tactics could diminish the positive effect of different neutralization techniques on DCB if the tactics challenge the justifications consumers are using to excuse their actions – subsequently reintroducing cognitive dissonance.

Practical implications

Practically, this paper is the next step in an effort to provide evidence-based solutions for managers seeking to reduce the negative impact that deviance has on the organization.

Originality/value

To date, research has focused on understanding why DCB occurs with limited attention on how it can be deterred. The value in this paper is in proposing a series of deterrence tactics that are theoretically matched to established antecedents and neutralization techniques associated with DCB. Overall, this paper provides a future research agenda with propositions to build knowledge on effective deterrence tactics for curbing instances of DCB.

Details

Journal of Consumer Marketing, vol. 35 no. 6
Type: Research Article
ISSN: 0736-3761

Keywords

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Book part
Publication date: 6 September 2018

Paige Vaughn

Purpose – This chapter uses preventive and responsive policing strategies in tandem to develop a multi-level theory that explains the relationship between the police and…

Abstract

Purpose – This chapter uses preventive and responsive policing strategies in tandem to develop a multi-level theory that explains the relationship between the police and violence.

Design/methodology/approach – The chapter brings together classical scholarship and more recent sociological research to demonstrate that an effective response to violence is critical in upholding the state’s monopoly on violence and that police officers can reduce violence by preventing it and responding to it.

Findings – Theoretical and practical evidence support the balanced use of responsive and preventive policing strategies to reduce violence. Findings from the literature are used to argue that (1) when law enforcement officers do not effectively respond to violence and/or crime prevention strategies are nonexistent in a community, neighborhood crime is increased and (2) when citizens do not perceive law enforcement officers as legitimate and effective agents of authority, they become more likely to engage in violent offending (Tonry, 1995; Tyler, 2006).

Originality/value – Research has supported the effectiveness of “proactive” (Braga, Papachristos, & Hureau, 2014; Weisburd & Telep, 2014) and “reactive” (Nagin, 2013; Paternoster, 2010) policing strategies in reducing violence, but no research has combined strategies of prevention and response to explain the relationship between the police and violence. The theory proposed in this chapter demonstrates the utility of explaining the instrumental and legitimacy functions of the police across various levels and brings under-protection to the forefront of research on policing and violence.

Details

Homicide and Violent Crime
Type: Book
ISBN: 978-1-78714-876-5

Keywords

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Article
Publication date: 1 August 2019

Soo Kyung Park, Kyu Tae Kwak and Bong Gyou Lee

In a sharing economy, economically inactive members can serve as providers owing to the low start-up costs. However, such providers may operate without sufficient…

Abstract

Purpose

In a sharing economy, economically inactive members can serve as providers owing to the low start-up costs. However, such providers may operate without sufficient knowledge of the market and policies, causing significant problems. To prevent illegal sharing, governments encourage providers to register their businesses after meeting certain requirements, but most providers still operate unregistered businesses. The purpose of this paper is to explore the causes of policy non-compliance and suggest measures that can induce compliance.

Design/methodology/approach

Based on the rational choice and deterrence theories, this study combines qualitative and quantitative research. The former is used to investigate the antecedent factors affecting compliance. Using the latter, this study assumes that the existence of platform operators can resolve information asymmetries. The qualitative findings provide the variables that can lead to policy compliance, while the quantitative research verifies the causal relationships.

Findings

Business registration by providers in the sharing economy arises from their subjective cost-benefit calculations of policy compliance. According to the qualitative research, they believe there is a low risk of detection of policy non-compliance by the government. The quantitative research suggests that interventions by platform operators could resolve information asymmetries between the government and providers.

Originality/value

This study designed a mechanism to guide providers toward policy compliance. To reduce friction with the existing market and ensure efficient growth, it is necessary to cooperate with sharing economy participants. The results suggest that the role of platform operators and the government is important.

Details

Internet Research, vol. 29 no. 5
Type: Research Article
ISSN: 1066-2243

Keywords

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Article
Publication date: 12 December 2017

Henry Chalu and Hassan Mzee

This paper aims to explore factors influencing the effectiveness of tax audit in Tanzania. The study organized factors into four categories: organizational-related, tax…

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1634

Abstract

Purpose

This paper aims to explore factors influencing the effectiveness of tax audit in Tanzania. The study organized factors into four categories: organizational-related, tax auditors-related, taxpayers-related and regulatory-related factors.

Design/methodology/approach

The study used an explanatory approach, whereby data from 225 auditors in 23 tax regions in Tanzania were collected using a mailed questionnaire. The questionnaire had 25 statements representing factors and 5 statements representing the tax audit effectiveness. The collected data were analysed using both descriptive and inferential statistics. In the case of descriptive statistics, the study used frequency, percentage, mean and standard deviation. For the inferential statistics, the study used exploratory factor analysis (EFA) and multiple regression analysis.

Findings

The study findings showed that there were five main critical factors for tax audit effectiveness. The first factor, which is the implementation of tax auditors’ recommendations by management, was found under the organizational category. The second factor, which was adequacy of tax audit unit, was found under the tax auditors’ category, while the third factor was taxpayers’ attitude, found under the taxpayers’ category. The fourth and fifth factors, which were availability and application of regulations and standards for tax audit, and leadership and tax policies for tax audit, respectively, were found under the regulatory category.

Research limitations/implications

Despite the contributions of this study, there are some limitations which need to be acknowledged. First, data were collected from tax auditors only. Second, only 25 statements for factors were used. Third, the study has used only primary data. Last, the study has used perceptual measures of tax audit effectiveness. The authors consider that if other approaches were used, they could have reached different conclusions. Therefore, future studies could be conducted in the areas where limitations have been identified.

Practical implications

From a practical perspective, tax authorities may be relying heavily on tax auditors, as well as regulations and policies, for tax audit effectiveness. The study shows that taxpayers, management, as well as tax audit standards, are critical factors too. However, the study also has practical implications for governments, tax authorities, tax auditors as well taxpayers.

Originality/value

This paper extends prior research in the area of tax audit and is the first paper to use four categories of factors to analyse the influence of tax audit effectiveness, taking into consideration both tax authorities and taxpayers. It also used EFA, which helped to generate variables with multiple prior theories (i.e. theoretical triangulation). Hence, new theories were combined with old theories to produce findings which take into consideration the context of the country.

Details

Managerial Auditing Journal, vol. 33 no. 1
Type: Research Article
ISSN: 0268-6902

Keywords

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Article
Publication date: 14 August 2018

Tejaswini Herath, Myung-Seong Yim, John D’Arcy, Kichan Nam and H.R. Rao

Employee security behaviors are the cornerstone for achieving holistic organizational information security. Recent studies in the information systems (IS) security…

Abstract

Purpose

Employee security behaviors are the cornerstone for achieving holistic organizational information security. Recent studies in the information systems (IS) security literature have used neutralization and moral disengagement (MD) perspectives to examine employee rationalizations of noncompliant security behaviors. Extending this prior work, the purpose of this paper is to identify mechanisms of security education, training, and awareness (SETA) programs and deterrence as well as employees’ organizational commitment in influencing MD of security policy violations and develop a theoretical model to test the proposed relationships.

Design/methodology/approach

The authors validate and test the model using the data collected from six large multinational organizations in Korea using survey-based methodology. The model was empirically analyzed by structural equation modeling.

Findings

The results suggest that security policy awareness (PA) plays a central role in reducing MD of security policy violations and that the certainty of punishment and immediacy of enforcing penalties are instrumental toward reducing such MD; however, the higher severity of penalties does not have an influence. The findings also suggest that SETA programs are an important mechanism in creating security PA.

Originality/value

The paper expands the literature in IS security that has examined the role of moral evaluations. Drawing upon MD theory and social cognitive theory, the paper points to the central role of SETA and security PA in reducing MD of security policy violations, and ultimately the likelihood of this behavior. The paper not only contributes to theory but also provides important insights for practice.

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