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Tax professionals in public accounting firms must meet professional standards in working with their clients, but may also face pressure from both their clients and firms when making ethical decisions. The purpose of this study is to examine the influence of client factors on tax professionals’ ethical decision-making. Furthermore, we also investigate how client service climate and different ethical climate types affect these ethical decisions. Based on an experimental design with 149 practicing tax professionals, results indicate that tax professionals are not swayed by client importance or social interaction with the client when making ethical decisions. However, tax professionals are more likely to engage in ethical behavior when their own accounting firm monitors and tracks the quality of client service, whereas unethical behavior is more common when public accounting firms emphasize using personal ethical beliefs in decision-making. The results of the study suggest the importance of strong policies and procedures to promote ethical decision-making in firms.

Territorial food markets and governance have emerged as a key mechanism for the design and implementation new food systems and policies aimed at sustainable cities. However, the many existing policies tend to overlook the way food markets and supply strategies work. This chapter analyses governance in traditional agri-food markets in Brazil, aiming to demonstrate how, in different contexts, the economic interactions between actors are embedded in a set of social institutions (cultural values), which define modes of governance, participation in the markets and can be potential to fostering new (sustainable) rural-urban relations. These institutions challenge and compete with formal regulatory requirements imposed by the public authorities, which often disrupt and/or inhibit the development of local and traditional production and consumption practices, posing obstacles to the fostering rural-urban relations and the construction of solid local policies for food supply. Empirical data refer to three traditional Brazilian markets: the Feira do Pequeno Produtor in Passo Fundo, located in the South of Brazil, the Feira Central de Campina Grande and the Feira de Caruaru, both located in the Northeast of the country. The results point to the necessity and centrality to cities food supply policies recognise, encourage and institutionalise these markets traditional institutions in order to overcome supermarketisation and consolidate sustainable food systems. These process could be able to remove traditional markets from marginalise, promoting not only their survival, but their growth and consolidation as a source of decent work, healthy food and new sustainable rural-urban relationships.

The purpose of this study is to develop a comprehensive international tax evasion framework by examining how national cultural variables and economic structural variables impact individuals’ tax morale and tax evasion.

This study uses structural equation modeling (SEM) to simultaneously analyze direct and indirect paths between country-level variables, tax morale, and tax evasion.

The results of this study show that multiple cultural and structural level variables directly impact tax evasion. Further, multiple cultural variables indirectly impacts tax evasion via changing individuals’ tax morale attitudes. In that, higher tax morale leads to lower levels of tax evasion. Finally, the analysis demonstrates that tax morale attitudes and tax evasion levels differ significantly in developed countries versus in-transition or developing countries. In addition, the impact of these cultural variables and economic variables on tax morale and tax evasion differ depending on a country’s economic development.

This study further develops an understanding of how various cultural variables and economic variables impact tax evasion. Such that, some of the variables change tax morale attitudes which impacts tax evasion while other variables impact tax evasive behavior directly. This more holistic model can be used by researchers to further explore tax evasion behavior in an international context.

Policy makers should take note of this study when developing strategies to mitigate tax evasive behavior. Specific country characteristics, such as culture and economic structure, will impact how individuals respond to policy (e.g., new laws or penalties).

In this chapter, we examine employee prosocial rule breaking as a response to organizations’ unfair treatment of customers. Drawing on the deontic perspective and research on third-party reactions to unfairness, we suggest employees engage in customer-directed prosocial rule breaking when they believe their organizations’ policies treat customers unfairly. Additionally, we consider employee, customer, and situational characteristics that enhance or inhibit the relationship between employees’ perceptions of organizational policy unfairness and customer-directed prosocial rule breaking.

In this chapter we examine how the small scale agro-industries located in Southern Brazil, specifically in the North of the State of Rio Grande do Sul, started to deal with changes in their production processes, how they created and adapted technologies, and devised new products. Among the main outcomes of the study we highlight the novelties observed during the field research, especially regarding the family situation and the agro-manufacturing activities, in which we observed (i) a relative raise in autonomy; (ii) improvement in both the income level and the quality of life of household members; (iii) creation of new nested markets and marketing channels; (iv) development of more environmentally sustainable products; (v) improvement of the value added to food products; and (vi) development of new interfaces between families and other social actors.

The present research aims at identifying the latent factors that are driving the rise of the shadow economy in Palestine, assesses its magnitude from 1998 to 2021 and investigates the influence that its size has on the financial sustainability of Palestine's public budget.

The researchers employed the multi-indicator multi-causes (MIMIC) model to estimate the size of the shadow economy and investigate its effect on the financial sustainability of the public budget. Economic factors such as direct taxes, indirect taxes, government welfare, government spending and unemployment were considered causal variables, while indicators of financial sustainability included budget deficit, public debt and gross domestic product (GDP). The shadow economy served as an intermediary variable.

Based on the findings, the researchers recommend regulating and formalizing legitimate activities within the shadow economy. Additionally, they suggest promoting investment projects to reduce unemployment rates, lowering taxes on essential goods and consumer items and providing support to local producers in Palestine. These measures aim at addressing the challenges posed by the shadow economy and fostering economic stability.

The study reveals that the average size of the shadow economy in Palestine between 1998 and 2021 was 43.80%, fluctuating within the range of 39.92%–46.30%. It further establishes that an increase in direct and indirect taxes as well as unemployment contributes to the expansion of the shadow economy. Conversely, government welfare and spending exert a diminishing effect. Moreover, the study finds that the rise of the shadow economy correlates with an increase in public debt, budget deficit and GDP, indicating a negative impact on the financial sustainability of the public budget.

Inscrutable machine learning (ML) models are part of increasingly many information systems. Understanding how these models behave, and what their output is based on, is a challenge for developers let alone non-technical end users.

The authors investigate how AI systems and their decisions ought to be explained for end users through a systematic literature review.

The authors’ synthesis of the literature suggests that AI system communication for end users has five high-level goals: (1) understandability, (2) trustworthiness, (3) transparency, (4) controllability and (5) fairness. The authors identified several design recommendations, such as offering personalized and on-demand explanations and focusing on the explainability of key functionalities instead of aiming to explain the whole system. There exists multiple trade-offs in AI system explanations, and there is no single best solution that fits all cases.

Based on the synthesis, the authors provide a design framework for explaining AI systems to end users. The study contributes to the work on AI governance by suggesting guidelines on how to make AI systems more understandable, fair, trustworthy, controllable and transparent.

This literature review brings together the literature on AI system communication and explainable AI (XAI) for end users. Building on previous academic literature on the topic, it provides synthesized insights, design recommendations and future research agenda.

The purpose of this paper is to accelerate research related to the employee-facets of service management by summarizing current developments in multiple research streams, providing propositions, and articulating new directions for theory and empirical inquiry.

Seven scholars provide short reviews of the core topics and findings from four employee-related research streams – collective turnover, service climate, emotional labor, and occupational stress; and generate propositions to guide future theoretical and empirical work. Four distinguished service scholars – David Bowen, Ray Fisk, Christian Grönroos, and Jochen Wirtz comment upon these research streams and provide future directions for accelerating employee-related research in service management.

All four research-streams yield insights that have the potential to advance service management research. Commentaries from the distinguished scholars further integrate this work with key concerns within service management including technology-enablement, transformative services, and service strategy.

This paper is unique in its scope of coverage of management topics related to service and its aim to promote interdisciplinary dialog between service management scholars and researchers conducting employee-related research relevant to services.