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Article
Publication date: 12 July 2022

Jinnan Wu, Mengmeng Song, Pablo Zoghbi-Manrique-de-Lara, Hemin Jiang, Shanshan Guo and Wenpei Zhang

This study investigated why employees' cyberloafing behavior is affected by their coworkers' cyberloafing behavior. By integrating social learning theory and deterrence…

Abstract

Purpose

This study investigated why employees' cyberloafing behavior is affected by their coworkers' cyberloafing behavior. By integrating social learning theory and deterrence theory, the authors developed a model to explain the role of employees' perceived certainty of formal and informal sanctions in understanding the effect of coworkers' cyberloafing behavior on employees' cyberloafing behavior.

Design/methodology/approach

The authors conducted a survey that involved a two-stage data collection process (including 293 respondents) to test our developed model. Mplus 7.0 was used to analyze the data.

Findings

The results revealed that employees' cyberloafing was positively affected by their coworkers' cyberloafing both directly and indirectly. The indirect effect of coworkers' cyberloafing on employees' cyberloafing was mediated by the employees' perceived certainty of formal and informal sanctions on cyberloafing. Employees' perceived certainty of formal and informal sanctions were found to mediate the relationship both separately (each type of sanctions mediates the relationship individually) and in combination (the two types of sanctions form a serial mediation effect).

Originality/value

The study reveals an important mechanism – employees’ perceived certainty of formal and informal sanctions – that underlies the relationship between coworkers' cyberloafing and employees' cyberloafing, thus, contributing to the cyberloafing literature. It also demonstrates the importance of negative reinforcement (perceived sanctions) in the social learning process, which contributes to the literature on social learning theory because previous studies have primarily focused on the role of positive reinforcement. Lastly, the study reveals a positive relationship between employees' perceived certainty of formal sanctions and informal sanctions, which has important implications for deterrence theory.

Details

Information Technology & People, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-3845

Keywords

Article
Publication date: 17 October 2022

Yongjae Nam

This study aims to examine whether officers' perceptions of the probability of suffering informal sanctions mediate the relationship between formal sanction threats and…

Abstract

Purpose

This study aims to examine whether officers' perceptions of the probability of suffering informal sanctions mediate the relationship between formal sanction threats and attitudes toward misconduct. Most importantly, the study examines whether the potential mediating effect of informal sanction threats varies by the type of rank.

Design/methodology/approach

The current study utilizes data collected from a mail survey of 480 police officers over a period of six weeks from 20 police stations across two cities in South Korea.

Findings

Officers' fear of legal sanctions on the attitudes toward misconduct was entirely mediated by the fear of extralegal forms of punishment. However, this mediation effect was held only for the officers in supervisory positions.

Originality/value

Probing a moderated mediation between the type of rank and sanction threats on police integrity advances the literature by moving beyond simply exploring the additive effects of sanction threats and adds clarity to existing concerns about exactly how rank-related cultural differences matter.

Details

Policing: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1363-951X

Keywords

Article
Publication date: 9 May 2016

Colin C Williams, Ioana Alexandra Horodnic and Lynda Burkinshaw

Conventionally, participation in the informal economy has been explained by viewing citizens as rational economic actors participating when the pay-off is greater than the…

Abstract

Purpose

Conventionally, participation in the informal economy has been explained by viewing citizens as rational economic actors participating when the pay-off is greater than the expected cost of being caught and punished, and thus tackled by raising the sanctions and risks of detection. Given that many citizens do not engage even when the benefits outweigh the costs, a new social actor approach has begun to emerge which explains the informal economy as arising when tax morality is low and seeks to foster commitment to compliance. The purpose of this paper is to provide an evidence-based evaluation of these competing policy approaches.

Design/methodology/approach

To do so, the results are reported of 1,306 face-to-face interviews undertaken during 2013 in the UK.

Findings

The finding is that raising the sanctions and risks of detection has no significant impact on the likelihood of participation in the informal sector. However, participation in the informal economy is significantly associated with tax morality. Indeed, the only time that increasing the sanctions and risks of detection reduces the level of participation in the informal economy is amongst citizens with very low tax morality.

Practical implications

Rather than continue with the current rational economic actor approach of increasing the penalties and risks of detection, this case study of the UK reveals that a new policy approach is required that seeks to improve tax morality by introducing measures to reduce the acceptability of participating in the informal economy. Whether this is more widely applicable now needs to be tested, given the dominance throughout the world of this punitive rational economic actor approach.

Originality/value

This paper provides evidence supporting a new social actor approach towards explaining and tackling participation in the informal economy.

Details

International Journal of Public Sector Management, vol. 29 no. 4
Type: Research Article
ISSN: 0951-3558

Keywords

Article
Publication date: 15 November 2018

Ioana Alexandra Horodnic and Colin C. Williams

When tackling the informal economy, an emergent literature has called for the conventional rational economic actor approach (which uses deterrents to ensure that the costs…

Abstract

Purpose

When tackling the informal economy, an emergent literature has called for the conventional rational economic actor approach (which uses deterrents to ensure that the costs of undeclared work outweigh the benefits) to be replaced or complemented by a social actor approach which focusses upon improving tax morale. The purpose of this paper is to explore the effectiveness of these two policy approaches in reducing informal sector entrepreneurship.

Design/methodology/approach

To evaluate this, data are reported from a 2015 representative survey involving 1,384 face-to-face interviews with owners or managers of small businesses in three South-Eastern European countries, namely, Croatia, Bulgaria and FYR Macedonia.

Findings

The findings provide support for the “social actor” approach and display that small businesses have a greater propensity to perceive competitors as operating informally when the level of tax morale is lower. Meanwhile, no support for the deterrence measures of the “rational economic actor” model is reported.

Research limitations/implications

The major limitation of the study is that the paper is not able to display the reasons for the low level of tax morale and horizontal trust. Therefore, further in-depth qualitative research is necessary to explain whether and how the low levels of trust are determined by the failures of various formal institutions.

Originality/value

This is the first known study on small businesses which analyses simultaneously two distinct policy approaches that aim to reduce participation in informal entrepreneurship.

Details

Journal of Small Business and Enterprise Development, vol. 26 no. 4
Type: Research Article
ISSN: 1462-6004

Keywords

Article
Publication date: 1 February 2022

Chao-Min Chiu, Chiew Mei Tan, Jack Shih-Chieh Hsu and Hsiang-Lan Cheng

Employees may see technostress, that is, the stress experienced by individuals as a result of the use of Information and Communication Technology (ICT), as a threat to…

Abstract

Purpose

Employees may see technostress, that is, the stress experienced by individuals as a result of the use of Information and Communication Technology (ICT), as a threat to their jobs. In other words, employees may have a strong sense of job insecurity because of the ICT. This study aims to examine why and when employees might respond to technology-induced job insecurity (techno-insecurity) by engaging in workplace deviance – an activity that is costly for organizations.

Design/methodology/approach

The authors apply partial least squares structural equation modeling to test the hypotheses, using a sample of 354 valid responses.

Findings

The authors found that job-related technostress creators and technology-related technostress creators are positively associated with techno-insecurity. Techno-insecurity affects deviant behavior by increasing employees' moral disengagement. The authors also found that informal sanctions moderated the relationship between techno-insecurity and moral disengagement, while formal sanctions moderated the relationship between moral disengagement and deviance.

Originality/value

This study contributes to a better understanding of employee techno-insecurity and deviance by expanding the technostress literature and applying moral disengagement theory.

Details

Information Technology & People, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-3845

Keywords

Article
Publication date: 14 March 2019

Kari Einarsen, Denise Salin, Ståle Valvatne Einarsen, Anders Skogstad and Reidar Johan Mykletun

Drawing on the resource-based view, the purpose of this paper is to examine the extent to which the level of the organization’s human resource management (HRM) practices…

1557

Abstract

Purpose

Drawing on the resource-based view, the purpose of this paper is to examine the extent to which the level of the organization’s human resource management (HRM) practices, perceived financial resources and organizational size predict the existence of a well-developed ethical infrastructure against workplace bullying.

Design/methodology/approach

The human resource (HR) managers or the main health and safety representatives (HSRs) in 216 Norwegian municipalities responded to an electronic survey, representing some 50 percent of the municipalities.

Findings

The level of high-quality HRM practice predicted the existence of an ethical infrastructure against workplace bullying, particularly informal systems represented by a strong conflict management climate. Perceived financial resources did not predict the existence of such ethical infrastructure. Organizational size predicted the existence of policies and having training against bullying.

Practical implications

This study informs practitioners about organizational resources associated with organization having a well-developed ethical infrastructure against workplace bullying. A high level of high-quality HRM practices seems to be more important for the existence of a well-developed ethical infrastructure against workplace bullying compared to financial resources and organizational size, at least as perceived by HR managers and HSRs.

Originality/value

This study provides empirical evidence for the importance of having a high level of high-quality HRM practices as predictors of the existence of ethical infrastructure to tackle workplace bullying. An essential finding is that the existence of such an infrastructure is not dependent on distal resources, such as organizational size and perceived financial resources.

Details

Personnel Review, vol. 48 no. 3
Type: Research Article
ISSN: 0048-3486

Keywords

Article
Publication date: 1 February 1975

LOUIS J. SALERNO and DONALD J. WILLOWER

Pupil Control Ideology is expressed in terms of a custodial‐humanistic continuum. A cutodial orientation stresses the maintenance of order through strong discipline and…

Abstract

Pupil Control Ideology is expressed in terms of a custodial‐humanistic continuum. A cutodial orientation stresses the maintenance of order through strong discipline and punitive sanctions; a humanistic orientation emphasizes trust and optimism concerning students' ability to be self‐disciplining. Pluralistic ignorance is defined as the shared misperception of an attitude, norm or belief held by members of a group. 296 faculty members from 17 elementary and two high schools in a single school district completed three versions of the PCI form and a sociometric scale. Findings mealed inter alia that there were positive relationships between the individual teacher's PCI and his perception of the PCI both of members of his informal group and teachers in the school district. Individual teachers also perceived the PCI of the typical teacher in the district to be more custodial than his actual PCI. Although perceptions of the PCI of members in the informal group were also more custodial than actual measurements indicated, such perceptions were more accurate.

Details

Journal of Educational Administration, vol. 13 no. 2
Type: Research Article
ISSN: 0957-8234

Article
Publication date: 3 July 2017

Theingi Theingi, Hla Theingi and Sharon Purchase

The purpose of this paper is to investigate how institutional mechanisms operate within both formal and informal channels of cross-border remittance.

Abstract

Purpose

The purpose of this paper is to investigate how institutional mechanisms operate within both formal and informal channels of cross-border remittance.

Design/methodology/approach

Face-to-face interviews were conducted with Myanmar migrants mostly working in Thailand. Thematic coding was used to analyze field notes and identify themes in channel member perceptions and institutional environmental process.

Findings

Informal money transfer channels have achieved higher levels of legitimacy when compared to formal channels. Channel legitimacy is a more important attribute than efficiency. Lack of financial infrastructure, such as bank branches and ATM machines particularly in rural or outlying areas of Myanmar, the requirements for formal documentation and language and communication are the major institutional constraints that encourage the development and use of multiple channels in Myanmar. Formal money transfer channels develop with stronger regulative institutional processes, whereas informal money transfer channels develop with stronger cultural-cognitive and normative institutional processes.

Research limitations/implications

Using convenience sample of remitters mainly from one area of Thailand and other channel members from Yangon, the financial capital of Myanmar, may limit the applicability of the findings, which calls for future research.

Practical implications

Banks and money transfer offices need to improve legitimacy perception within migrant communities by building stronger networks with local banks and international banks. They could provide Myanmar speaking front-line service personnel and include brochures in the Myanmar language to improve the communication process. The findings and recommendations from this study are also applicable to informal channels and formal financial institutions in other ASEAN countries that are preparing to make investments in Myanmar. Moreover, Myanmar banks should also consider opening branches to cater for Myanmar workers in ASEAN, especially in Thailand, Singapore and Malaysia.

Originality value

This paper applies institutional theory within channels, investigates the context of a financial channel rather than a product channel, addresses the importance of institutional environmental mechanisms and constraints in influencing channel behavior and is embedded in the situational context of Myanmar, a newly opened South-East Asian economy where little prior research has been conducted.

Details

Journal of Business & Industrial Marketing, vol. 32 no. 6
Type: Research Article
ISSN: 0885-8624

Keywords

Article
Publication date: 11 February 2019

Stephen Amponsah, Zangina Isshaq and Daniel Agyapong

The purpose of this study is to examine tax stamp evasion at Twifu Atti-Morkwa and Hemang Lower Denkyira districts in the central region of Ghana.

Abstract

Purpose

The purpose of this study is to examine tax stamp evasion at Twifu Atti-Morkwa and Hemang Lower Denkyira districts in the central region of Ghana.

Design/methodology/approach

A cross-sectional survey design was adopted to sample 305 micro-taxpayers through the use of multi-stage sampling technique. Primary data were collected from the micro-taxpayers using structured interview. Binary and multinomial logit regression models were used to regress the tax stamp evasion on economic and non-economic factors.

Findings

The study found that the likelihood of micro taxpayers to evade tax stamp is predicted by age, application of sanctions, guilt feeling, transportation cost to tax office and rate of tax audit. Thus, the study found partial support for expected utility, planned behaviour and attributory theories in explaining tax evasion behaviour of micro-taxpayers.

Practical/implication

There are several measures of addressing tax evasion behaviour of micro taxpayers. Evasion behaviour can be deterred by enforcement strategies such as application of sanctions and regular tax audit, establishment of more tax offices in the districts and writing normative messages on the faces of tax stamp stickers.

Originality/value

This study helps explains the tax evasion behaviour of micro-taxpayers of a developing economy like Ghana using a special type of tax design meant to capture such taxpayers in the tax bracket. To the best of our knowledge, the study is unique in terms of the means of measuring tax evasion and the methodologies used.

Details

International Journal of Law and Management, vol. 61 no. 1
Type: Research Article
ISSN: 1754-243X

Keywords

Article
Publication date: 6 May 2020

Bowen Guan and Carol Hsu

The purpose of this paper is to investigate the association between abusive supervision and employees' information security policy (ISP) noncompliance intention, building…

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Abstract

Purpose

The purpose of this paper is to investigate the association between abusive supervision and employees' information security policy (ISP) noncompliance intention, building on affective commitment, normative commitment and continuance commitment. The study also examines the moderating effect of perceived certainty and severity of sanctions on the relationship between the three dimensions of organizational commitment and ISP noncompliance intention.

Design/methodology/approach

Survey methodology was used for data collection through a well-designed online questionnaire. Data was analyzed using the structural equation model with Amos v. 22.0 software.

Findings

This study demonstrates that abusive supervision has a significant, negative impact on affective, normative and continuance commitment, and the three dimensions of organizational commitment are negatively associated with employees' ISP noncompliance intention. Results also indicate that the moderating effect of perceived severity of sanctions is significant, and perceived certainty of sanctions plays a positive moderating role in the relationship between affective commitment and employees' ISP noncompliance intention.

Practical implications

Findings of this research are beneficial for organizational management in the relationships between supervisors and employees. These results provide significant evidence that avoiding abusive supervision is important in controlling employees' ISP noncompliance behavior.

Originality/value

This research fills an important gap in examining employees' ISP noncompliance intentions from the perspective of abusive supervision and the impact of affective, normative and continuance commitment on ISP noncompliance. The study is also of great value for information systems research to examine the moderating role of perceived certainty and severity of sanctions.

1 – 10 of over 4000