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The traditional and still dominant logic among nearly all empirical positivist researchers in schools of management is to write symmetric (two-directional) variable hypotheses (SVH) even though the same researchers formulate their behavioral theories at the case (typology) identification level. Cyert and March’s (1963), Cyert, R. M., & March, J. G. (1963). A behavioral theory of the firm. Englewood Cliffs, NJ: Prentice-Hall), Howard and Sheth’s (1969, Howard, J. A., & Sheth, J. N. (1969). The theory of buyer behavior. New York, NY: Wiley), and Miles, R. E., & Snow, C. C.’s (1978, Miles, R. E., & Snow, C. C. (1978). Organizational strategy, structure, and process. [A. D. Meyer, collaborator; H. J. Coleman Jr., contributor]. New York, NY: McGraw Hill) typologies of organizations’ strategy configurations (e.g., “Prospectors, Analyzers, and Defenders”) are iconic examples of formulating theory at the case identification level. When testing such theories, most researchers automatically, nonconsciously, switch from building theory of beliefs, attitudes, and behavior at the case identification level to empirically testing of two-directional relationships and additive net-effect influences of variables. Formulating theory focusing on creating case identification hypotheses (CIH) to describe, explain, and predict behavior and then empirically testing at SVH is a mismatch and results in shallow data analysis and frequently inaccurate contributions to theory. This chapter describes the mismatch and resulting unattractive outcomes as well as the pervasive practice of examining only fit validity in empirical studies using symmetric tests. The chapter reviews studies in the literature showing how matching both case-based theory and empirical positivist research of CIH is possible and produces findings that advance useful theory and critical thinking by executives and researchers.

The process of global leadership development remains a challenging theoretical problem in the field of global leadership. To help address this issue, we develop a theoretically grounded process model of global leadership competency development that addresses the dynamics involved in the adoption and enhancement of intercultural competencies associated with global leadership. We do this by integrating theoretical constructs associated with competency development from the adult learning and development, cognitive-behavior therapy, global leadership development, leadership development, organizational development, and social learning theory literatures. The resulting model includes testable propositions – a critical feature that existing global leadership development process models currently lack. Our chapter concludes with a discussion of the implications of the model for future research and practice.

In this study, we develop reliable scales for measuring taxpayers' social norms toward tax compliance and explore the effect of social desirability bias and several methodological issues that may affect behavioral tax and accounting studies. This study provides theoretical specificity to a potentially “decisive” (Alm & McKee, 1998) influence on tax compliance by drawing on Cialdini and Trost's (1998) taxonomy of social norms in developing our scale items. We describe in detail the methods that we used to develop these scales. On the basis of the responses of 218 experienced taxpayers, our results identify four separate social norm dimensions that correspond with the four social norm constructs identified by Cialdini and Trost. We also consider the effect of social desirability bias and find that these effects are mild for experienced taxpayers and are not directly related to compliance intentions. Finally, we also manipulate both the order of the items presented in the experiment and the form (online or paper-based) of the experimental instrument. While order and form effects do not interfere with the interpretation of the influence of social norms on tax compliance, we do find a significant presentation order effect driven by the paper condition, which suggests that online data collection may be preferable to uncontrolled paper and pencil administration.

This study examines the usefulness of Stahl's (1983) managerial motivation measure (MMOT) in providing early identification of managerial motivation in collegians. Surveys requesting employment histories were sent to accounting graduates who had completed an instrument that measures MMOT during the last semester of their junior year in college. Analysis supports a positive correlation between MMOT and an individual's classification as manager or nonmanager eight years following graduation. Logit analysis reveals MMOT contains explanatory power in classifying an individual as manager or nonmanager. Individuals with high MMOT reached management level faster than individuals with medium or low MMOT. The results support the use of MMOT to provide early identification of managerial initiative among collegians. A method that assists in identification of young professionals with managerial motivation is of value to both accounting organizations and employees. The results suggest that the MMOT measure holds promise in this regard.

This chapter explores how power obtained from societal hierarchies of gender, race, and economic status is covertly used by individuals within relationships, further maintaining systems of stratification. The case of marriage is used to examine how social stratification translates into and is reinforced within even the most intimate relationships in terms of control over decision making. Analysis of in-depth interviews with black and white wives in same-race and interracial marriages illustrates how economic inequality affects who makes what decisions within marriage and how race affects what decisions are made. In the midst of income and racial inequality, socialized gender roles dictate which spouse controls certain arenas versus others. Gender norms operate covertly to affect decision making dynamics through mechanisms of availability, areas of knowledge, and preference.

This chapter critically evaluates the role of creative identity and how this shapes entrepreneurial identity. The main driver for creative practitioners is one of being ‘creative’, but this is in combination with the factors that support entrepreneurial behaviours, and it provides the narrative for their entrepreneurial identity. The quest to operate successfully as a creative practitioner in the creative industries drives entrepreneurial behaviour. The research examines the relationship between creative identity and entrepreneurial identity and how these two identities intertwine. To respond to this question, the study critically evaluates the concept of creative identity and entrepreneurial identity with fourteen creative practitioners in the UK, working as either chartered architects or freelance photographers. The research employed a qualitative approach and interpretivist ontology. Semi-structured interviews were undertaken with the participants. The key finding that highlights the driver for entrepreneurial identity is the quest to operate successfully as a creative practitioner in the creative industries. This quest is underpinned by the desire to be able to express their creative identity, often referred to as a creative ‘voice’. Entrepreneurial identity and entrepreneurial behaviours function as conduits in which creative practitioners channel their primary driver of creative identity. This chapter contributes to the knowledge about creative practitioners’ entrepreneurial identity and creative identity and how these two identities relate to each other.