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The aim of this study was to examine the moderating roles of the legitimate power and distributive justice of the tax authority on the effect of procedural justice on the voluntary tax compliance of taxpayers in Addis Ababa, the capital of Ethiopia, by using survey data collected from taxpayers in the city.

Data for the study were collected from 800 sample taxpayers who were drawn by using a systematic sampling technique. The variables of the study were constructed as indices from composing the scale items developed and tested for their validity by prior researchers. Having collected the data by using a 7-point Likert scale questionnaire and forming the latent variables, hierarchical multiple regressions were applied to determine the moderating effects of the two variables (i.e. legitimate power and distributive justice) on the effect of procedural justice on voluntary tax compliance.

The author found that both the legitimate power of the tax authority and distributive justice of the authority moderate the effect of procedural justice on voluntary tax compliance. The moderating roles of the two variables appear to be opposite in that low (but not high) distributive justice and high (but not low) legitimate power of the tax authority stimulate the effect of procedural justice on voluntary tax compliance.

The first limitation is that the data used in this study are self-reported data while the subject of the study is sensitive subject about which respondents are not believed to provide genuine responses. This is presumably because taxpayers are less likely to confess their tax evasion as they fear legal actions following their self-report. Hence, other controlled methods such as the experimental design are recommended to replicate the results of this study. The second limitation is that data for the study were gathered through a one-time cross-sectional survey and hence it would not warrant a causal claim between the study variables. Consequently, other research with a longitudinal or experimental design might warrant a causal relationship between the variables.

Therefore, the tax authorities must endeavor to attain high legitimacy by doing “the right things” as perceived by the taxpayers so that their tax-related decisions gain acceptance from the decision recipients. Tax policy makers as well ought to consider the importance of and the relationship between procedural justice, distributive justice and legitimate power of the tax authority in order to attain the maximum possible voluntary compliance of taxpayers that significantly reduces the administrative cost of taxes.

The study benefits society by enhancing tax compliance and hence helping the government secure a better amount of tax revenue and provide better public goods and services.

The findings of this study are of high theoretical and policy significance. Theoretically, the findings contribute to the integrative literature on economic deterrence and social-psychological factors that are responsible for voluntary tax compliance decisions. The parallel moderating roles of the two variables on the relationship between procedural justice and voluntary cooperation in a single model and in the tax compliance context are novel. In terms of applicability to policy formulations, they shed light on the need for a shift from a pure focus on aggressive tax audits and penalties, especially in emerging economies to a combination of the tax audits and the nurturing of the voluntary deference of taxpayers to the tax authority's decisions. Caution must, however, be taken that the results of this study may not be applicable to tax environments in other countries.

This paper aims to investigate the relationship between legitimate and expert social power types of preadolescent children on the influence perception in their mothers’ purchasing behavior in Peruvian toy stores. The literature review takes into consideration the concepts of social power and the influence on family behavior to then focus on social power within family behavior with the purpose of mainly developing four hypotheses regarding purchasing behavior.

The methodology followed a non-experimental transversal correlational-causal design. A pilot sample size of 67 cases was used. The sample was based on an objective population of Peruvian mothers of families that live in northern Lima and that go to purchase toys to major shopping centers with their children aged 8-11 years.

The results show that the expert social power, as well as the legitimate social power, has a strong relationship. In addition, both social powers have an impact on the influence perception in purchasing child-mother, but not on the influence perception in purchasing mother-child. Moreover, the test of moderation of the expenditure level on toy purchases did not have an effect on the context that was studied.

The contribution shows that important changes are happening in the consumption behavior on the aspect of children influencing mothers, and that for Latin American contexts, the level of expenditure still does not crucially affect the causality demonstrated.

The use of routines in the decision-making process of individuals, groups and organizations is a well accepted yet taken for granted phenomenon. One goal of organizations is to develop group routines that are efficient, but at the same time flexible. However, this presents a paradox because routines that are efficient at one point in time, or for a particular task, may persist, be unquestioned, and become increasingly inefficient for the group and the organization. This chapter develops a formal theory that describes the processes by which the legitimation of particular group structures impacts the development and use of group routines. The theory presented draws from theories of legitimation, expectation states theory, and institutional theory. The theory formally depicts three sources of legitimation: a referential belief structure (set of cultural beliefs) about expertise and leadership, authorization or superordinate support of a leader, and endorsement (support by group) of a leader. Specifically, the theory addresses: (1) how different sources of legitimation make groups more or less hierarchical; and (2) how the different sources of legitimation make group routines more or less flexible.

This study aims to develop an influence perspective for managerial intervention in subordinates conflicts, which helps to represent various strategies identified in the literature in a single model. Managers' power base was then related to their intervention strategies. Drawing upon Social Judgment Theory, anchoring of subordinates positions is studied as a moderating variable.

Thirty nine supervisors and their 165 subordinates from several organizations in Turkey filled out a questionnaire reporting power base of supervisor and their intervention strategy utilizing the critical incident technique.

Referent power of superior led to mediation in subordinates' conflicts. However, mediation decreased while restructuring, arbitration, and educative strategies increased with increased anchoring of subordinates' positions. These latter strategies mostly relied on reward power of manager. Subordinate satisfaction was highest with mediation and lowest when supervisors distanced themselves from the conflict.

The present study could only test the moderating effect of escalation as an anchoring variable. Future studies may look at the anchoring effect of whether the dispute is handled in public or in private, and whether the parties have a competing versus collaborative or compromising styles.

Training of managers in mediation may be essential in cultures where they play a focal role in handling subordinates conflicts. Such training may have to take into account their broader influence strategies and use of power.

An influence perspective is useful in integrating the vast array of managerial intervention strategies in the literature. Furthermore, the anchoring effect provides a theoretical explanation for managers' use of more forceful intervention with less cooperative subordinates.

This research aims to investigate the factors which contribute to the power of luxury brands in the stores and the means through which brand power meaning transfers to the clients.

The research protocol follows a phenomenological approach, through analyses of narratives of customers with lived shopping experiences in luxury stores. Data were collected in two phases: first, a collection of experiences from clients with different cultural backgrounds in the same store; second, a comparison of experiences for the same client in thirty-three luxury stores around the world. This cross-examination procedure enhances the trustworthiness of the findings.

Although French and Raven ' s typology of power (referent, reward, coercive, legitimate, expert) is relevant when studying the luxury brand-client relationship, it is not sufficient to explain entirely the sources of the luxury brand power. Through the brand cathedral (the flagship store), the brand ambassadors (sales representative), the brand protocol (rituals and selling ceremony) and the brand treasures (the products), the luxury brand exerts an auratic power which achieves the sacralization of the brand.

These marks of power are difficult to transfer virtually through internet websites. To establish this power, luxury brands need a control over their operations, at least the visual merchandising and the customer relationship. This reinforces the importance of retailing in the luxury industry and the strategic role of company-owned-stores, particularly in “new luxury markets” where the auratic power of the brand is not necessarily established. Additionally, when there is power asymmetry in a service encounter, the customer becomes “hyper-vigilant” regarding the service provided. In luxury stores, the salespersons should be trained to deliver a luxury service, personalized to the very needs of the client.

To the authors ' knowledge, this research is the first to investigate consumers ' perception of luxury brand power.

Most people typically view Peter Drucker as the founder of management theory, or the originator of concepts such as management by objectives. Few are aware of his larger vision of a free society of functioning organizations, much less the intellectual influences that drove that vision. This paper seeks to discuss four individuals whose ideas informed Drucker's concept of a moral society of modern institutions: Soren Kierkegaard, Friedrich Julius Stahl, Alfred Sloan, and Joseph Schumpeter.

Drucker's own writings, as well as correspondence, interviews, and other archival sources, are analyzed to illustrate the influence of each of the four people. Specific examples of each influence are shown, as well as a case study of one organization that exemplifies Drucker's entire vision in action.

Drucker's life and work represent a struggle to achieve his vision of a moral society of functioning organizations. His larger vision is imprinted on his ideas of the self‐governing plant community, management by objectives, leadership integrity, and the morality of profit. However, Drucker's overall vision remains elusive in practice in large part because of its complex intellectual origins.

Future research into additional intellectual influences on Drucker's work is suggested.

The paper offers an in‐depth analysis of Drucker's work with respect to the influences of Kierkegaard, Stahl, Sloan, and Schumpeter, illustrating Drucker's intellectual lineage and history. It provides an important connection between the discipline of management and the liberal arts.

This study aims to elaborate the picture of the relationships between information and power by examining how expert power appears in the characterizations of gatekeeping presented in the research literature.

This study uses conceptual analysis for examining how expert power is constitutive of the construct of gatekeeper and how people subject to the influence of gatekeeping trust or challenge the expert power attributed to gatekeepers. The study draws on the analysis of 40 key studies on the above issues.

Researchers have mainly constructed the gatekeepers' expert power in terms of superior knowledge and skills applicable to a specific domain, coupled with an ability to control or facilitate access to information. The gatekeeper's expert power has been approached as a contextual factor that facilitates rather than controls access to information. The power relationships between the gatekeepers and those subject to gatekeeping vary contextually, depending on the extent to which the latter have access to alternative sources of information. The findings highlight the need to elaborate the construct of gatekeeping by rethinking its relevance in the networked information environments where the traditional picture of gatekeepers controlling access to information sources is eroding.

As the study focuses on how expert power figures in gatekeeping, no attention is devoted to the role of social power of other types, for example, reward power and referent power.

The study pioneers by providing an in-depth analysis of the nature of expert power as a constituent of gatekeeping.

The purpose of this paper is to illuminate Peter Drucker's management theory by exploring German theological concerns which constituted his unique approach in management theory.

To uncover the secularized German theological roots in Drucker's work, the paper juxtaposes his writings from his 60‐year‐long career with prior cultural interpretations of German scholarship.

The analysis shows that German secularized theological concerns surrounding the fall of modernity influenced Drucker's oeuvre, leading him to advocate “the meaningful organization” as a pragmatic solution to the ills of modern society. While Drucker's ideas evolved over the years, the paper shows that his agenda to promote meaningful organizations in an otherwise totalitarian‐prone, alienated, rationalized and meaningless era remained consistent. This interpretation suggests that Drucker believed that management had moral duties in a Nietzschean godless world. The paper shows that these themes continued structuring Drucker's corpus in three domains: the information revolution, corporate social responsibility, and the role of organizations in the third sector.

The paper reveals that Drucker was driven by deep cultural codes that proscribed many of his observations and suggested remedies. Hence, it calls for similar unearthing of the historical roots of management theory and practice.

In this paper a novel interpretation of Drucker's work is introduced. Extending work highlighting Drucker's spiritual roots, the paper demonstrates that the German secularized theological conception of the downfall of modernity was a constant lens through which Drucker saw the world, and that this historical backdrop was the motivating spur in his attempt to save it from another catastrophe. Given the entrenchment of Drucker's ideas in today's management practices and theories, it is imperative to understand these German moral and theological predispositions.

Social procurement is becoming an increasing policy focus for governments around the world as they seek to incentivise new collaborative partnerships with private organisations in industries like construction to meet their social obligations. The limited construction management research in this area shows that the successful implementation of these policies depends on a new generation of social procurement professionals who are promoting these policies into an institutional vacuum with little organisational identity, legitimacy and support. The purpose of this paper is to investigate what these actors do to promote and build support for the implementation of these policies in their organisations.

A thematic analysis of in-depth semi-structured interviews with 15 social procurement actors in the Australian construction industry is presented.

Results portray an experimental, disconnected and nascent institutional field of practice with a high degree of role ambiguity and conflict. In the absence of a clear organisational identity and legitimate power-base, social procurement actors are forced to rely on incremental rather than radical innovation and the power of stories to persuade others to engage with their vision for creating social value through construction.

Contributing new insights to the emerging “practice theme” in social procurement research, this paper provides important conceptual and practical information about the attributes which determine their success, how they fit into existing organisational structures and how they build support to achieve enabling institutional change. Academically, the results advance understanding of how social procurement professionals are implementing these policies into their organisations. Practically, they provide new information which enable social procurement professionals to improve their practices and construction companies to recruit the right people into these roles and design their organisations to more effectively support them.

Based on the cybernetic agency theory of part 1, the paper creates a parallel theory to Maruyama's Mindscape theory called mindset theory, relying on the three-trait organisational value system of Sagiv and Schwartz that arises from extensive theoretical and empirical work on cultural values originally undertaken by Shalom Schwartz. The derived normative personality types are embedded into a cultural system and interacting with a social system. The paper aims to discuss these issues.

First, the paper deals with Sorokin's theory of the immanent cultural dynamics arising from swings between more sensate or more ideational culture. For characterisation of interaction with the social environment, the paper relies on the dramatist/patterner trait from empirical work by Shotwell et al., which acts as an attractor of agency behaviour. Thus, the paper designs a five trait agency model, with one trait that serves as an attractor of agency behaviour, three formative normative personality traits, and one social trait that directs the how of behaviour.

The Sagiv-Schwartz mindset types reveal the missing four types of the Maruyama-universe, as sought by Boje. Sagiv-Schwartz mindset types create generic transparency and a theoretical and empirical base for the selection of mindset meta-types. Through its perfect match with Mindset Agency Theory as developed in part 1, this research creates a structural model that has the potential to distinguish between normal and pathological personalities within the same framework.

The modelling approach can be applied to social, economic and political situations, with the likelihood of anticipating the likely behaviour of social collectives like durable organisation and/or nation states. Analytical and empirical application in different contexts is yet to be provided.

The paper sets up a means by which patterns of behaviour can be analysed in different organisational or national contexts. Empirical analysis based on this theory has the potential to identify normal states and shifts away from normal states of social systems, which may shift into stages of tension and crises, and/or mobilise forces directed towards paradigm changes in social systems.

The paper draws on earlier work undertaken in the last few years by the same authors, who in a new way are pursuing new directions and extensions of that earlier research.