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Book part
Publication date: 21 September 2017

Dana B. Krieg and Anna K. Krause

This study aims to further investigate the relationship between perceived adherence to gender norms and binge drinking in college students. Thus, researchers examined college…

Abstract

Purpose

This study aims to further investigate the relationship between perceived adherence to gender norms and binge drinking in college students. Thus, researchers examined college students’ perceptions of adherence to masculine and feminine gender norms when gender and alcohol consumption of a vignette character were manipulated.

Methodology/approach

Undergraduate participants (N = 368) were randomly assigned to one of four vignette conditions: female moderate drinker, female binge drinker, male moderate drinker, male binge drinker and then surveyed regarding perceptions of the vignette character.

Findings

The results of this study indicate that there are significant relationships between the vignette character’s alcohol consumption and perceived adherence to feminine gender norms. The character’s gender, as well as the participant’s own alcohol consumption patterns, also related to perceived adherence to feminine gender norms.

Practical implications

College students’ perceptions of binge drinkers are influenced by gender norms, which has important implications for safe consumption of alcohol. When young men (or young women) are encouraged to drink to avoid appearing too feminine, negative consequences may be more likely. In this study, perceptions of the vignette character’s safety were also found to be related to alcohol consumption of the vignette character, as well as the alcohol consumption of the participant, suggesting that a heavy drinker might not show as much concern for another’s heavy consumption.

Details

Discourses on Gender and Sexual Inequality
Type: Book
ISBN: 978-1-78743-197-3

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Book part
Publication date: 13 July 2023

Kittisak Jermsittiparsert, Navaporn Wongsuwan and Bülent Akkaya

The aim of this research work is to examine the originator which is affecting in Thailand the adoption of m-commerce (based on the behavioural intention). The usage of m-commerce…

Abstract

The aim of this research work is to examine the originator which is affecting in Thailand the adoption of m-commerce (based on the behavioural intention). The usage of m-commerce has faced reluctance by the subscribers of mobile phone, which is in general the most anticipated challenge among both the developing and developed countries. Similarly, there are restricted empirical research work regarding to the m-commerce in Thailand. As a result, in the situation of developing countries (for instance, Thailand specially), very less numbers of research exist for the recognition of important variables for the m-commerce installation or estimating the m-commerce adoption variables. For explaining the behavioural targets of subscribers and for estimation generally the model that has been used is referred to as technology acceptance model (TAM). First, the factor subjective norms by the region of technology acceptance had contradictory outcomes and inconsistency to the behavioural target. In this study, we employed the Smart Partial Least Square Structural Equation Modelling version 3.2.6 as a data analysis technique. The response rate of the current study is 81%. The results have certainty that has established the presence of these associations between the users which implicated the significance of subjective norms in Thailand which were recognized. The personal opinion of usefulness, perceptions of attitude and easy usage to m-commerce are the important features towards the subjective norms which are the social impacts.

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Two Faces of Digital Transformation
Type: Book
ISBN: 978-1-83753-096-0

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Book part
Publication date: 12 April 2019

Jay Otto, Nicholas J. Ward and Kari Finley

Given the definition for traffic safety culture (proposed in the first chapter) as the shared beliefs of a group which affect behaviors related to traffic safety, this chapter…

Abstract

Given the definition for traffic safety culture (proposed in the first chapter) as the shared beliefs of a group which affect behaviors related to traffic safety, this chapter provides practical guidance on ways to measure traffic safety culture, analyze collected data, and use the analysis to inform interventions. The proposed definition of “shared beliefs” used a behavioral model to inform specifically what beliefs may influence intentional behaviors involved with either reducing or improving traffic safety. This behavioral model provides a framework to guide measurement. Analyses include examining the prevalence of beliefs and behaviors, the relationships between beliefs and behaviors, and identifying “gaps” in beliefs that may be important to address in interventions. Finally, an example of a traffic safety culture program which includes a collecting of strategies working across the social ecology to improve traffic safety is introduced (in this case, seat belt use).

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Traffic Safety Culture
Type: Book
ISBN: 978-1-78714-617-4

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Book part
Publication date: 14 December 2004

Henry Efebera, David C Hayes, James E Hunton and Cherie O’Neil

Prior tax compliance research has largely ignored low-income individual taxpayers, as they have historically been viewed as having an immaterial impact on Federal tax revenues…

Abstract

Prior tax compliance research has largely ignored low-income individual taxpayers, as they have historically been viewed as having an immaterial impact on Federal tax revenues. However, the earned income tax credit (EITC) program has altered the Federal tax revenue landscape in this regard. The Internal Revenue Service (IRS) investigated the magnitude of EITC tax overpayments for tax year 1999 and concluded that between 27 and 31% of EITC filings were overstated, resulting in over-payments of between $8.5 and $9.9 billion (IRS, 2002). These excessive payments represented about 0.5% of total Federal revenues and 2.8% of the total tax gap. Thus, to the extent that low-income individual taxpayers intentionally under-report their incomes in order to receive higher EITC’s, the Federal budget is noticeably affected.

This study extends and complements extant tax research by examining the compliance intentions of low-income individual taxpayers. Relying on the theory of planned behavior, we examine the extent to which perceived tax equity (vertical, horizontal and exchange), normative expectations, and legal sanctions affect tax compliance intentions. Consistent with the hypotheses, the results indicate a significant positive relationship between compliance intentions and: (1) equity perceptions of the tax system; (2) normative expectations of compliance; and (3) penalty magnitude. Additionally, the findings suggest two-way interactions between penalty magnitude and exchange equity, and penalty magnitude and normative expectations. Research results reported herein hold important policy implications related to the Federal government’s efforts to reduce tax cheating and increase compliance among low-income individual taxpayers.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-84950-280-1

Book part
Publication date: 29 January 2024

Mohammad Ali Al-Afeef, Ayman Abdalmajeed Alsmadi and Najed Alrawashdeh

The main objective of this study is to examine the impact of the Theory of Planned Behavior (TPB) on the behavioral intentions of Fintech usage. The model incorporates perceived…

Abstract

The main objective of this study is to examine the impact of the Theory of Planned Behavior (TPB) on the behavioral intentions of Fintech usage. The model incorporates perceived behavioral control, attitude, and subjective norms, and the researcher has also included perceived risk and perceived trust. This study involved 192 respondents who were Jordanian citizens. An online questionnaire was used as the survey instrument for data collection. The proposed hypotheses were statistically tested using SmartPLS and SPSS software after examining the data based on initial assumptions. The outcome of the data analysis supports several published hypotheses, with all hypotheses being supported. The significant value of this research lies in its examination of the TPB in the Jordanian context, incorporating perceived risk and perceived trust. To the best of the authors’ knowledge, no previous study has tested the TPB in the Jordanian setting by including perceived risk and trust to understand the behavioral expectations of Jordanian citizens regarding Fintech usage.

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Digital Technology and Changing Roles in Managerial and Financial Accounting: Theoretical Knowledge and Practical Application
Type: Book
ISBN: 978-1-80455-973-4

Keywords

Book part
Publication date: 29 May 2012

Sebastian Bamberg

Purpose – To demonstrate where and how transport planners could benefit from insights gained by psychological theory and research.Methodology – Theory-driven narrative…

Abstract

Purpose – To demonstrate where and how transport planners could benefit from insights gained by psychological theory and research.

Methodology – Theory-driven narrative review.

Findings – An extended version of Ajzen's (1991) Theory of Planned Behaviour is proposed which could be used for empirically analysing how environmental and psychological factors influence the individual decision to cycle.

Research implications – The review indicates that taking into account psychological insights could considerably increase the understanding of individual bicycle use. Currently research systematically analysing how psychological processes mediate the relation between environmental features and individual cycling is rare.

Practical implications – The review indicates that current interventions for increasing cycling are not very effective. It is assumed that taking into account insight from psychological research may help to develop new and more effective interventions for promoting cycling. Furthermore, studies evaluating the effects of these interventions in a methodological acceptable way are urgently needed.

Details

Cycling and Sustainability
Type: Book
ISBN: 978-1-78052-299-9

Keywords

Book part
Publication date: 8 July 2010

D. Kip Holderness and James E. Hunton

This study relies on the theory of planned behavior (Ajzen, 1985) to examine the antecedents of regular exercise in the audit profession; in addition, the research model tested…

Abstract

This study relies on the theory of planned behavior (Ajzen, 1985) to examine the antecedents of regular exercise in the audit profession; in addition, the research model tested herein includes two key consequences of exercise: physical healthiness and subjective vitality (one dimension of psychological healthiness). A total of 490 auditors (154 from a large regional CPA firm and 336 from a Big-4 CPA firm) participated in the survey. The results indicate that the antecedents of exercise, as articulated by the theory of planned behavior (attitudes, social norms, and perceived behavioral control), are significantly and positively related to actual exercise behavior. As a consequence of exercising, the auditors indicated improved physical and psychological healthiness. From a theoretical perspective, this is the first study to our knowledge to test both antecedents and consequences of exercise in a single model. Practically, the results suggest that CPA firms should create a culture where engaging in regular exercise is expected, accepted, and encouraged; additionally, firms should ensure that auditors have the opportunity and means to exercise on a regular basis, particularly when they are on the road working at client sites. Rising health care costs are a concern for all employers and employees. A greater understanding of how to improve the physical and psychological healthiness of employees will benefit individuals, organizations, and societies.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-0-85724-137-5

Book part
Publication date: 24 May 2017

Alessandra Tognazzo, Martina Gianecchini and Paolo Gubitta

In this chapter the authors explore some drivers of entrepreneurial intentions using the theory of planned behaviour on a sample of Italian students. Our objective is twofold…

Abstract

In this chapter the authors explore some drivers of entrepreneurial intentions using the theory of planned behaviour on a sample of Italian students. Our objective is twofold. First, the study investigates if both perceiving that becoming an entrepreneur is risky and having non-financial career motivations affect university students’ entrepreneurial intentions. Second, it investigates if students’ perception that university education has an effect on their entrepreneurial skills and attitudes and their perception that the university favours and supports entrepreneurship moderate the relationship between cognitive antecedents of intentions (i.e. attitudes, norms and control) and entrepreneurial intentions. This chapter presents an analysis of a sample of more than 1,500 students from the University of Padova (Italy). According to the national ranking, this University – which is one of Italy’s oldest and largest universities – has been classified as the one with the best Faculty of Economics and Statistics in terms of teaching for more than 10 years among 45 Italian public universities. Data from the Global University Entrepreneurial Spirit Students’ Survey (GUESSS) carried out in 2013 was used. Our analysis highlights not only on the importance of individual characteristics, but also on the role of the learning experience students have during their university studies. This means that it is important to consider how much students perceive that their university education has an effect on entrepreneurial skills and attitudes.

Details

Entrepreneurship Education
Type: Book
ISBN: 978-1-78714-280-0

Keywords

Book part
Publication date: 19 May 2010

Stephanie M. Weidman, Anthony P. Curatola and Frank Linnehan

There is ample evidence that many firms do not fully disclose environmental liabilities. Since it is likely that full disclosure of these liabilities may lead to greater…

Abstract

There is ample evidence that many firms do not fully disclose environmental liabilities. Since it is likely that full disclosure of these liabilities may lead to greater accountability by a firm, it is important to identify factors related to the treatment and disclosure of these specific liabilities. This study reports on factors found to be related to the intentions of 263 financial executives to accrue and disclose environmental liabilities based on scenarios developed for this research. Using the Theory of Planned Behavior, we find that intentions to accrue and disclose environmental liabilities are positively related to an executive's attitudes, subjective norms, perceived behavioral control, and sense of obligation. We also provide evidence that the magnitude of the environmental and financial consequences has a positive, significant relation to these intentions and find that financial executives from privately held companies are less likely to accrue and disclose environmental liabilities than those from companies that are publicly traded. These findings suggest that encouraging positive attitudes toward environmental accruals and disclosures, enhancing the behavioral control of financial executives over the accrual decision, and heightening their moral obligation to disclosure these liabilities may lead to better accounting treatment and transparency of environmental matters.

Details

Ethics, Equity, and Regulation
Type: Book
ISBN: 978-1-84950-729-5

Book part
Publication date: 15 July 2009

Peter Bamberger

Although employee helping behaviors have been widely examined by organizational and human resource management scholars, relatively little is known about the antecedents and…

Abstract

Although employee helping behaviors have been widely examined by organizational and human resource management scholars, relatively little is known about the antecedents and consequences of help-seeking in the workplace. Seeking to fill this gap, I draw from the social and counseling psychology literatures, as well as from research in epidemiology and health sociology to first conceptualize the notion of employee help-seeking and then to identify the variables and mechanisms potentially driving such behavior in work organizations. My critical review of this literature suggests that the application of existing models of help-seeking may offer limited predictive utility when applied to the workplace unless help-seeking is conceived as the outcome of a multi-level process. That in mind, I propose a model of employee help-seeking that takes into account the potential direct and cross-level moderating effects of a variety of situational factors (e.g., the nature of the particular problem, organizational norms, support climate) that might have differential influences on help-seeking behavior depending on the particular phase of the help-seeking process examined. Following this, I focus on two sets of help-seeking outcomes, namely, the implications of employee help-seeking on individual and group performance, and the impact of help-seeking on employee well-being. The chapter concludes with a brief examination of some of the more critical issues in employee help-seeking that remain to be explored (e.g., the timing of help solicitation) as well as the methodological challenges likely to be faced by those seeking to engage in such exploration.

Details

Research in Personnel and Human Resources Management
Type: Book
ISBN: 978-1-84855-056-8

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