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1 – 4 of 4Abba Ya'u, Mohammed Abdullahi Umar, Nasiru Yunusa and Dhanuskodi Rengasamy
Most research on tax evasion focused on microeconomic variables revolving around perceptions and decisions of individual taxpayers. However, a new wave of research is now…
Abstract
Purpose
Most research on tax evasion focused on microeconomic variables revolving around perceptions and decisions of individual taxpayers. However, a new wave of research is now investigating the role of macroeconomic variables in inducing tax evasion. This study adds to the limited studies in this new direction of research. Previous studies found that inflation, low gross domestic product (GDP) growth and gross fixed capital formation causes recession, increases unemployment, raise interest rates, hurts both domestic and foreign direct investments. This study examined the relationship between these variables and estimated tax evasion in Sub-Saharan Africa.
Design/methodology/approach
The study adopts a correlation research design with 2,300 data points collected from 23 countries in Sub-Saharan Africa. Specifically, tax to GDP ratio, gross fixed capital formation per GDP and the GDP annual growth report from each country for the period 2011–2020 was retrieved. Generalised least square regression technique was employed to analyse the data due to the presence of heteroskedasticity in the model and random effect was utilized based on the Hausman test. To avoid misspecification and biased result; therefore, all relevant test was conducted including the multicollinearity test.
Findings
The results indicate that GDP annual growth and gross fixed capital formation have a significant negative impact on estimated tax evasion in Sub-Saharan Africa. The findings further indicate a negative but insignificant relationship between inflation and estimated tax evasion in Sub-Saharan Africa. The study concludes that both GDP annual growth rate and gross fixed capital formation negatively influence estimated tax evasion and the policy implications in the African continent were discussed.
Originality/value
The new findings on the effects of GDP annual growth, growth fixed capital formation and inflation on estimated tax evasion provide novel knowledge that is currently lacking in the current literature, specifically Sub-Saharan African continent.
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Hannes Velt and Rudolf R. Sinkovics
This chapter offers a comprehensive review the literature on authentic leadership (AL). The authors employ a bibliometric approach to identify, classify, visualise and synthesise…
Abstract
This chapter offers a comprehensive review the literature on authentic leadership (AL). The authors employ a bibliometric approach to identify, classify, visualise and synthesise relevant scholarly publications and the work of a core group of interdisciplinary scholars who are key contributors to the research on AL. They review 264 journal articles, adopting a clustering technique to assess the central themes of AL scholarship. They identify five distinct thematic clusters: authenticity in the context of leadership; structure of AL; social perspectives on AL; dynamism of AL; and value perceptions of AL. Velt and Sinkovics assert that these clusters will help scholars of AL to understand the dominant streams in the literature and provide a foundation for future research.
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Tânia Ferraro and Ana Cristina de Oliveira Lott
The present study aims to present the adaptation and validation of the empowering leadership questionnaire (ELQ) for a sample of Brazilian workers (N = 827).
Abstract
Purpose
The present study aims to present the adaptation and validation of the empowering leadership questionnaire (ELQ) for a sample of Brazilian workers (N = 827).
Design/methodology/approach
The procedures of items translation, adaptation and back-translation of the original instrument were carried out. Data collection was performed using the snowball method. Data were evaluated with confirmatory factor analysis.
Findings
The results showed that the factor structure was maintained as in the portuguese (from Portugal) and English versions (original). Convergent validity was tested using the ethical leadership at work questionnaire (ELW). The analyses showed that the measure has good psychometric qualities, reliability indices and convergent validity results with the ELW.
Research limitations/implications
The ELQ can still be used to identify the presence of empowering leadership (diagnostic phase) and contribute to proposing organizational interventions that lead to healthier and more productive work environments. Its convergent validity with ethical leadership suggests that managers can apply both (empowering and ethical leadership complementarily) to create quality interactions between leaders and team members that increase workers’ autonomy and allow them to respond promptly to organizational challenges.
Originality/value
Using the ELQ can represent an important tool for the theoretical and practical development of studies of empowering leadership with Brazilian samples.
Propósito
El presente estudio tiene como objetivo presentar la adaptación y validación del Cuestionario de Liderazgo Empoderador (CLE) para una muestra de trabajadores brasileños (N = 827).
Diseño/Metodología/Enfoque
Se realizaron procedimientos de traducción de ítems, adaptación y retrotraducción del instrumento original. La recolección de datos se llevó a cabo mediante el método de bola de nieve. Los datos se evaluaron con el Análisis Factorial Confirmatorio (AFC).
Hallazgos
Los resultados mostraron que la estructura factorial se mantuvo como en las versiones en Portugal e inglés (original). La validez convergente se probó utilizando el Cuestionario de Liderazgo Ético en el Trabajo (CLET). Los análisis realizados mostraron que la medida tiene buenas cualidades psicométricas, buenos índices de confiabilidad y buenos resultados de validez convergente con el CLET.
Originalidad/valor
El uso del CLE puede representar una herramienta importante para el desarrollo teórico y práctico de estudios de liderazgo empoderador con muestras brasileñas.
Implicaciones de la investigación
El CLE aún puede ser utilizado para identificar la presencia de liderazgo empoderador (fase de diagnóstico) y contribuir a proponer intervenciones que conduzcan a la creación de entornos de trabajo más saludables y productivos. Su validez convergente con el liderazgo ético sugiere que los gerentes pueden aplicar ambos tipos de liderazgo, complementarmente, para crear interacciones de calidad entre líderes y miembros del equipo que aumenten la autonomía de los trabajadores y les permitan responder con prontitud a los desafíos organizacionales.
Objetivo
O presente estudo tem o objetivo de apresentar a adaptação e validação do Questionário de Liderança Empoderadora (QLE) para uma amostra de trabalhadores brasileiros (N = 827).
Design/método/abordagem
Foram realizados os procedimentos de tradução, adaptação e retroversão dos itens do instrumento original. A recolha de dados foi realizada utilizando o método bola de neve. Os dados foram avaliados com a Análise Fatorial Confirmatória (AFC).
Resultados
Os resultados mostraram que a estrutura fatorial se manteve como nas versóes portuguesa e inglesa (original). A validade convergente foi testada com a aplicação do Questionário de Liderança Ética no Trabalho (QLET). As análises realizadas mostraram que a medida possui boas qualidades psicométricas, bons índices de confiabilidade e bons resultados de validade convergente com o QLET.
Originalidade/valor
A utilização do QLE pode representar uma importante ferramenta para o desenvolvimento teórico e prático dos estudos da liderança empoderadora com amostras brasileiras.
Implicações da pesquisa
O QLE ainda pode ser utilizado para identificar a presença da liderança empoderadora (fase diagnóstica) e contribuir para proposição de intervenções que levem a criação de ambientes de trabalho mais saudáveis e produtivos. Sua validade convergente com a liderança ética sugere que os gestores podem aplicar os dois tipos de liderança, complementarmente, de modo a criar interações de qualidade entre líderes e liderados que aumentem a autonomia dos trabalhadores e permitam que respondam prontamente aos desafios organizacionais.
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Maurissa Moore and David O'Sullivan
This study explores one-to-one LEGO® Serious Play® in positive psychology coaching (1-1 LSP in PPC) as an intervention to help emerging adults (EAs) in higher education develop a…
Abstract
Purpose
This study explores one-to-one LEGO® Serious Play® in positive psychology coaching (1-1 LSP in PPC) as an intervention to help emerging adults (EAs) in higher education develop a growth mindset.
Design/methodology/approach
This is a qualitative single-participant case study of an EA undergraduate student's experience with 1-1 LSP in PPC to help him navigate uncertainty about making a decision that he felt would influence his future career.
Findings
1-1 LSP in PPC enabled the participant to create a metaphoric representation of how a growth mindset operated for him, promoting self-awareness and reflectivity. The LEGO® model that the participant built during his final session acted as a reminder of the resources and processes he developed during coaching, which helped him navigate future challenges.
Research limitations/implications
This study contributes to the emerging literature on the impact of using LSP as a tool in one-to-one coaching in higher education. The participant's experience demonstrates that 1-1 LSP in PPC may be an effective way to support positive EA development. More research is needed to explore its potential.
Practical implications
This study provides a possible roadmap to incorporate 1-1 LSP in PPC into coaching in higher education as a reflective tool to build a growth mindset in EA students.
Originality/value
Because most undergraduates are EAs navigating the transition from adolescence into adulthood, universities would benefit from adopting developmentally informed coaching practices. 1-1 LSP in PPC may be an effective intervention that provides the structured and psychologically safe environment EAs need to develop lasting personal resources.
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