Search results

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.

A longstanding question of American constitutionalism emerges out of the fact that constitutions demand fidelity. By virtue of what is the American Constitution binding? Zevit contends that many of the explanations of constitutional fidelity offered today fail to reconcile Americans’ submission to a Constitution written and ratified by generations of long ago with their claim (or aspiration) to be self-governing as a People today. Zevit introduces one type of explanation (the aptness explanation) that does not contain this flaw, and, drawing on an expansive definition of culture as a notion that encompasses the legal-political, offers the concepts of legal-political culture and baseline community as a framework for assessing the Constitution’s aptness while maintaining the People’s self-rule. She argues that constitutional aptness secures the foundations of constitutional legitimacy.

Despite the existence of a variety of approaches to the understanding of behavioral and managerial ethics in organizations and business relationships generally, knowledge of organizing systems for fidelity remains in its infancy. We use halakha, or Jewish law, as a model, together with the literature in sociology, economic anthropology, and economics on what it termed “middleman minorities,” and on what we have termed the Landa Problem, the problem of identifying a trustworthy economic exchange partner, to explore this issue.

The article contrasts the differing explanations for trustworthy behavior in these literatures, focusing on the widely referenced work of Avner Greif on the Jewish Maghribi merchants of the eleventh century. We challenge Greif’s argument that cheating among the Magribi was managed chiefly via a rational, self-interested reputational sanctioning system in the closed group of traders. Greif largely ignores a more compelling if potentially complementary argument, which we believe also finds support among the documentary evidence of the Cairo Geniza as reported by Goitein: that the behavior of the Maghribi reflected their deep beliefs and commitment to Jewish law, halakha.

Applying insights from this analysis, we present an explicit theory of heroic marginality, the production of extreme precautionary behaviors to ensure service to the principal.

Generalizing from the case of halakha, the article proposes the construct of a deep code, identifying five defining characteristics of such a code, and suggests that deep codes may act as facilitators of compliance. We also offer speculation on design features employing deep codes that may increase the likelihood of production of behaviors consistent with terminal values of the community.

Experience with the 75 years of development of, and increasing reliance on, written standards of corporate financial reporting suggests that balancing them with community's social norms may be a better option. “True and fair” override of written standards could serve as the moral compass of financial reporting.

Researchers have demonstrated that the individual and social identities of adolescents are constructed through interaction with other people as they move through various social sites: home, school, the community, and within the virtual social site created by media (Raissiquier, 1994; Weir, 1996; Willis, 2000).

The modern social and political order is characterised by a range of disparate moralities which lead to a plethora of interpretations and competing perspectives as to what ought to be the appropriate ethical template for corporate social responsibility. The possibility of uniting these disparate threads into a unified whole is explored by addressing the complex philosophies of Immanuel Kant and his alleged successor, Hans Kelsen; paying particular attention to their contrasting views of the proper foundations of public consensus towards establishing an idealised moral community of corporate actors.

The research is library-based and suggests that philosophy (in this instance, Kant’s moral philosophy and Kelsen’s general theory of law and state, for example) is able to offer an alternative rational and morally grounded ethics of law and governance; pertinent to the effective governance of corporate behaviour and moral management practices.

Central concepts, characteristic of both the Kantian and Kelsenian philosophical methodologies, have the capacity to act as a positive influence on the development of effective CSR mechanisms for assuring greater accountability. In addition, it is suggested that by prescribing ethically appropriate corporate behaviour as a first consideration, such philosophical frameworks are capable of providing a powerful disincentive against corporate crime.

The paper is interdisciplinary and (in an era of mistrust, global financial impropriety and other corporate misdemeanours) explores the utility of a philosophical approach towards articulating the conditions for imposing a moral duty incumbent upon all corporate actors in addressing the practical and conceptual needs of their shareholders and wider society.

Potentially major shifts in privacy norms are taking place as a result of advances in genetic technologies. This chapter identifies a spillover effect in the form of the inadvertent emergence of new norms and introduces an original typology developed in response to these new norms regarding privacy. It focuses on the emerging practice of compelling access to genetic information of biologically related persons to gain information about a particular individual. This chapter highlights the recent practice in child lead paint poisoning cases in which defendants seek to discover medical and I.Q. records of biologically related non-parties to establish alternate genetic causation of low I.Q. It concludes that greater attention should be given to the spillover effect and the emergence of shadow norms.