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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 study aims to analyse how consumers' perceptions of justice in a service recovery scenario vary, not only due to the company's actions but also due to the comparisons they make with the experiences of other consumers.

Based on justice theory, social comparison theory and referent cognitions theory, this study describes an eight-scenario experiment with better or worse interactional, procedural and distributive justice (better/worse interactional justice given to other consumers) × 2 (better/worse procedural justice given to other consumers) × 2 (better/worse distributive justice given to other consumers).

First, consumers' perceptions of interactional, procedural and distributive justice vary based on the comparisons they draw with other consumers' experiences. Second, the results confirmed that interactional justice has a moderating effect on procedural justice, whereas procedural justice does not significantly moderate distributive justice.

First, based on justice theory, social comparison theory and referent cognitions theory, we focus on the influence of the treatment received by other consumers on the consumer's perceived justice in the same service recovery situation. Second, it is proposed that the three justice dimensions follow a defined sequence through the service recovery phases. Third, to the best of the authors' knowledge, this study is the first to propose a multistage model in which some justice dimensions influence other justice dimensions.

: 本研究擬探討在服務補救的處境裡, 消費者對公平的看法不但會受公司的行動所影響, 同時也會因他們與其他消費者的經驗作比較而有所改變。

: 本研究根據正義理論、社會比較理論和參照認知理論, 描述一個涵蓋八個處境的實驗, 實驗包含更好的或更差的互動的、程序上的和分配性的公平 (給予其他消費者更好的/更差的互動公平) × 2(給予其他消費者更好的/更差的程序上的公平) × 2 (給予其他消費者更好的/更差的分配性的公平)。

: 研究結果顯示, 消費者對互動的、程序上的和分配性公平的看法, 是會根據他們與其他消費者的體驗所作的比較而有所改變; 研究結果亦確認了互動的公平對程序上的公平會有調節作用, 而程序上的公平對分配性的公平則沒有顯著的調節作用。

: 首先, 我們根據正義理論、社會比較理論和參照認知理論, 把研究焦點放在於相同的服務補救情景中, 其他消費者受到的待遇, 如何影響消費者自身的認知公平; 另外, 我們建議, 這三個公平維度, 在各個服務補救階段裡, 均會跟隨一個清晰的次序。最後, 就研究人員所知, 本研究為首個提出一個公平維度互為影響的多階段模型的研究。

Using the theoretical lens of appraisal theory, this research aims to investigate the interrelationship between employees' organizational justice perceptions and counterproductive work behaviours (CWBs) through the mediation of negative emotions.

To this end, a sample comprised of 207 banking sector employees of Pakistan was utilized to test hypothesized relationships. The collected data were analyzed through the partial least structural equation modelling technique.

Results show that counterwork behaviours are influenced by distributive and procedural justice perceptions. The mediating effects of negative emotions were also statistically significant between procedural, interpersonal and informational justice perceptions and counterwork behaviours. No gender differences were found between distributive, interpersonal and informational justice perceptions and counterwork behaviours. However, the authors found that procedural justice perceptions of female employees are strongly related to CWBs as compared to male employees.

This research contributes to the existing organizational behaviour literature by empirically testing the hypothesized relationships using the theoretical lens of appraisal theory with advanced quantitative data analysis techniques.

This study aims to examine the relationship between self-perceived talent status (SPTS) and positive employee outcomes (work engagement and organisational commitment), mediated by organisational justice (distributive and procedural justice). The authors define SPTS as employees’ self-conceptualisation of talent, formed by inferring the organisation’s initiatives regarding training and development opportunities and through informal recognition by others.

The authors measured SPTS using eight items on a five-point scale. Through an internet survey company, the authors initially surveyed 1,207 full-time employees from 300 Japanese companies with ≥ 300 employees. In the second round of the survey, conducted after approximately two weeks, 876 (82.9%) responses were collected from the initial 1,207 respondents, which were used for the final analysis.

SPTS was directly and positively related to work engagement, organisational commitment, distributive justice and procedural justice. In learning organisations, SPTS was positively but indirectly related to work engagement and organisational commitment, mediated by distributive justice. In non-learning organisations, SPTS was positively but indirectly related to work engagement and organisational commitment, mediated by procedural justice.

Given SPTS’s positive impact on employee outcomes, to eliminate the information asymmetry between organisations and talent due to strategic ambiguity, organisations should increase SPTS by helping talents perceive the plethora of development opportunities in the talent pool.

The results demonstrate the utility of SPTS for improving employee outcomes based on strategic talent management (TM) mechanisms including talent rewards, talent development opportunities and promotions. Furthermore, the results demonstrate that distributive justice plays an important role in the build-based TM context of learning organisations.

Drawing upon the framework of social exchange theory, this study investigated the influence of work-life balance, procedural justice and distributive justice on job satisfaction and turnover intention among Vietnamese millennials.

Employing a quantitative research method, the authors collected a sample of 258 millennial participants in Vietnam. Utilizing the method of multiple regression analysis, the collected data were rigorously examined.

The results showed that job satisfaction is negatively related to the turnover intention of the millennial generation in Vietnam. Distributive justice is a stronger predictor of job satisfaction than procedural justice. Of particular note, the study revealed an intriguing result: work-life balance does not have a significant influence on job satisfaction among millennials.

Leveraging insights from national cultural theories, the authors' findings provide some insightful explanations of what drives millennials in Vietnam to consider leaving their organizations.

The study provides some insights for policymakers in Vietnam and other similar developing countries to reform their approach at managing the millennial generation.

The research addresses the existing gap in literature by delving into the underlying factors driving the propensity of Vietnamese millennials to frequently switch jobs.

Family farms, in which business and family life are intricately interwoven, offer an interesting context for better understanding the interdependence between the family and business system. Many family farms struggle to survive, and the succession process is a key period in which the low returns on investment become evident but also the emotional attachment of the family to the farm and the willingness to transfer the business to the next generation. We take the perspective of non-succeeding siblings since they are crucial for a successful succession but their role and position in this process is far from clear. This study will help to increase our knowledge of how fairness is perceived by non-successors and of the impact of perceived (in)justice on the family business system.

To analyze the effect on sibling relationships of an unequal outcome of the succession process, we choose the family farm context. We used interview data from multiple family members from several family farms in the Netherlands in different stages of succession. We utilized a framework based on justice theory to analyze perceptions of fairness among non-succeeding siblings. The central research question for this study is as follows: How do non-succeeding siblings perceive justice with regard to family firm succession?

The acceptance of the outcomes of the succession process by non-succeeding siblings is influenced by their perception of the fairness of the process itself and decisions made by the incumbent and successor with regard to these outcomes. It seems that stakeholders who occupy multiple roles with conflicting justice perspectives handle these contradictions with the help of an overarching goal—in this study, preserving the continuity of the family farm—and by prioritizing and adjusting the justice perspectives accordingly. The findings further show that both distributive justice and procedural justice are important and interact with each other.

Our study contributes to the literature by applying the theoretical framework of distributive and procedural justice to the context of family farm succession. This helps us to understand the position of non-succeeding siblings and their role and position in the succession process, which is important because sibling relationships have a significant impact on family harmony, with potential consequences for the business as well.

This study proposes a model that influences customer citizenship behavior during COVID-19, and empirically tests the effects of fast-food restaurant customers' perceptions of justice (price and procedural justice) on trust; trust on satisfaction and loyalty; and trust, satisfaction and loyalty on customer citizenship behavior. Furthermore, it was questioned whether there was a disparity between customer expectations based on the restaurant's image and consumption experience.

The data were gathered from customers of fast-food restaurants in the shopping centers in Turkey. The data set, which included 437 valid questionnaires, was subjected to CFA for validity and reliability, SEM analysis for hypothesis and paired sample t-Tests for the research questions.

The findings of the study indicate that perceived justice affects customer trust, which, consequently, affects customer loyalty and satisfaction during the COVID-19 period. Findings also demonstrate that, while customer loyalty and trust increase customer citizenship behavior, customer satisfaction alone is insufficient to increase customer citizenship behavior. The study also shows that during the COVID-19 period, fast-food restaurants should have raised awareness of employees’ fair behaviors toward the customers and provided additional services to differentiate themselves in the market. Also, it indicates that customer expectations related to price, cleanliness and professional appearance of staff are not met after taking service.

No research has been found in the literature focusing on the expectations, justice, trust, satisfaction, loyalty and citizenship behaviors of fast-food restaurant customers in the COVID-19 pandemic process. Therefore, the results can fill the gap in relevant literature by testing the relationships between justice, trust, satisfaction, loyalty and citizenship during the pandemic and provide inferences for fast-food business owners.

The coronavirus disease 2019 (COVID-19) pandemic caused significant disruption to the global labor market, resulting in a rapid transition toward remote work, e-commerce and workforce automation. This shift has sparked a considerable amount of public discussion. This study aims to explore the online public's sentiment toward remote work amid the pandemic.

Based on justice theory, this paper examines user-generated content on social media platforms, particularly Twitter, to gain insight into public opinion and discourse surrounding remote work during the COVID-19 pandemic. Employing content analysis techniques such as sentiment analysis, text clustering and evolutionary analysis, this study aims to identify prevalent topics, temporal patterns and instances of sentiment polarization in tweets.

Results show that people with positive opinions focus mainly on personal interests, while others focus on the interests of the company and society; people's subjectivities are higher when they express extremely negative or extremely positive emotions. Distributive justice and interactional justice are distinguishable with a high degree of differentiation in the cluster map.

Previous research has inadequately addressed public apprehensions about remote work during emergencies, particularly from a justice-based perspective. This study seeks to fill this gap by examining how justice theory can shed light on the public's views regarding corporate policy-making during emergencies. The results of this study provide valuable insights and guidance for managing public opinion during such events.

The paper aims to examine the effect of justice perceptions of performance appraisal (JPPA) practices (i.e. distributive, procedural, informational and interpersonal justice) on organizational citizenship behavior (OCB) and affective commitment (AC) and the effect of AC on OCB. Further, it investigates the mediating role of AC in the relationship between JPPA practices and OCB. Moreover, this study examines the moderating effect of job level on the relationship between JPPA practices and OCB.

The data were collected using a self-reported structured questionnaire. A total of 650 questionnaires were distributed among the employees of 50 information technology (IT) companies in India, and 503 samples were obtained. The conceptual framework was tested using the partial least squares structural equation modeling (PLS-SEM) method, and the moderating effect was tested using process macro.

The findings of this study reveal that the JPPA practices positively affect OCB and AC and AC affects OCB. Further, AC partially mediates this relationship between JPPA practices and OCB. Furthermore, the direct effect of JPPA practices on OCB happens to be strengthened when the job level decreases, thus confirming the moderating role of job level.

The findings of this study augment the social exchange theory (SET) by suggesting that individuals perceiving justice or fairness in performance appraisal practices are likely to have a greater AC that ultimately engages employees in OCB.

This study will be helpful for human resource practitioners in IT companies who are responsible for the fairness of performance appraisal practices and expect their employees to be emotionally attached to the organization and engaged in OCB.

The study adds to the body of knowledge of how justice in performance appraisal practices links to OCB through AC and moderates by job level in an emerging economy in Asia.

Organizational justice and its impact on employee commitment have received a lot of attention these days. The objective of this study is to see the effect of job satisfaction as a mediator in the relationship between organizational justice and employee commitment. Also, the role of academic rank as a moderator in the model is probed.

A moderating mediation structural equation model was used for randomly collected cross-section data on 285 employees from public universities in Ethiopia. Necessary condition analysis (NCA) was employed to check the importance of the variables. The Gaussian copula approach was used to check endogeneity in the structural model.

NCA confirms the importance of organizational justice and employee satisfaction as the independent variables. The Gaussian copula approach reveals no endogeneity problems in the structural model. The results supported the partial mediating role of job satisfaction in organizational justice and academic staff’s commitment. Moreover, though staff rank is not a necessary condition, it plays the role of moderator in the relationship between academic staff’s job satisfaction and commitment.

This paper affirms that public institutions must implement fair initiatives and procedures to promote academic staff satisfaction and commitment.

This is the first study to check the job rank as a moderator in the model comprising organization justice, employee commitment and satisfaction. Moreover, application of NCA and Gaussian copula adds to methodological innovation.