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This study aims to analyze the tax compliance behavior of family firms by integrating social and psychological norms with legitimacy determinants, focusing specifically on the Moroccan context.

Employing a qualitative research design, the study conducted semi-structured interviews with 30 chief executive officers (CEOs) of Moroccan family firms. The data were analyzed using thematic analysis to unravel the interplay between individual beliefs and societal norms.

The findings reveal a complex interplay between the personal norms of CEOs and chief financial officers (CFOs) and wider societal and cultural expectations, significantly influencing tax compliance behavior. The study identifies the multifaceted nature of tax compliance, which is shaped by personal ethics, family values and the dominant societal tax culture.

The research is limited by its qualitative approach and focus on Moroccan family businesses, which may not be generalizable to other contexts. Future studies could use a quantitative approach and expand to other geographical settings for a more comprehensive understanding.

Insights from the study can assist policymakers and tax authorities in developing culturally sensitive tax compliance strategies that resonate with family business values.

The research underscores the importance of considering sociocultural dimensions in tax compliance, fostering a more cooperative relationship between family businesses and tax authorities.

The study contributes a novel perspective by synthesizing social, psychological and legitimacy factors in understanding tax compliance in the unique context of family businesses.

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.

The study was planned to examine the impact of subjective norms on the behavioural intentions of Thai e-banking users. Additionally, the study has also examined the mediating role of perceived usefulness of e-banking in the relationship between the subjective norms and e-banking adoption. The subjective norms construct in this study was decomposed into societal descriptive and injunctive norms, and personal descriptive and injunctive norms. It is clear from the literature review that highly inconsistent findings were reported between perceived usefulness and subjective norms because of the contradiction in the findings obtained by the researchers. This occurred may be because trivial attention was given to the relationship between subjective norm and perceived usefulness. In current research, it is argued that there are many advantages of e-banking adoption which includes mobility, convenience and 24-hour accessibility anywhere anytime with no physical limitation of location as required in old-styled e-commerce. For that reason, it is hypothesized that people who believe that these advantages would result in the improvement in their performance are expected to create a positive environment for technology adoption. In the latest quantitative research development, the partial least squares (PLS) path modelling is considered to be unsuitable in determining the validity of the model. For this purpose, a two-step process is implemented in current research. The results of the present study, argued that e-banking is adopted voluntarily and the existence of high social norms in collectivist culture greatly influences the potential adopters' attitude and behaviour by the opinions of their significant others particularly in Thai context.

The purpose of this paper is to examine US public relations professionals' perceptions of the benefits and challenges associated with the concept of moral entrepreneurship, defined as the purposeful process of changing or creating new institutionalized ethical norms. This study argues that the concept of moral entrepreneurship provides organizations with a potentially valuable framework to actively recognize societal pressures and problems and act accordingly to better the environment in which the organization resides and operates.

This exploratory study uses purposive in-depth interviews with 25 diverse public relations professionals, who represented communication firms, in-house public relations departments, higher education, nonprofits and government.

Respondents assigned a high value to the concept of moral entrepreneurship: In addition to its being viewed as the right thing to do, they recognized its practice as a way to help organizations recruit and retain employee talent and improve stakeholder trust. However, based on the interviews, organizational leadership is the primary initiator of ethical changes; therefore, without a seat at the management table, practitioners lack the influence to initiate such new organizational directions and take on the role of moral entrepreneurs only when directed to do so by their superiors. Barriers to adopting a moral entrepreneurship approach included a limited budget and shortage of staff, employees' resistance to change, fear of failure, poor leadership and a politically polarized workplace.

Practice implications include considerations for furthering moral entrepreneurship in organizations.

This study is the first to explore the applicability of the concept of moral entrepreneurship in public relations. The paper underscores the need for further discussion around novel approaches to ethics in public relations that go beyond simple compliance with professional codes and industry standards and that help organizations lead societal change.

This study aims to examine the impact of brand ethical behavior, specifically perceived brand ethicality, on corporate brand legitimacy in the context of halal cosmetics, by considering perceived brand integrity as a mediating factor.

The study used a quantitative cross-sectional research design to gather data from 341 fast-moving consumer goods (FMCG) in Tanzania. The data was analyzed by using AMOS 21, using structural equation modeling techniques.

The findings indicated that perceived brand ethicality has a significant influence on corporate brand legitimacy through the mediation of perceived brand integrity.

The study emphasizes the significance of incorporating and clarifying Islamic laws as integral components of marketing strategies aimed at attracting conscientious customers of halal products. It recommends defining Islamic laws as societal values and norms and integrating them into various brand practices to showcase professionalism, ultimately fostering social acceptance and approval. The study presents valuable practical implications for managers and marketers of FMCG, assisting them in formulating policies and strategies that reflect societal values and norms.

This study represents a novel endeavor that explores the interplay between perceived brand ethicality, corporate brand legitimacy and perceived brand integrity in the context of halal products. It extends theoretical understanding by shedding light on the significance of Islamic laws as a foundation for establishing a competitive advantage. By offering and designing ethical practices, businesses can enhance their legitimacy among halal consumers, particularly in the domain of halal cosmetics.

Social entrepreneurship has been recently viewed as an emancipatory process that promotes freedom and autonomy for social entrepreneurs and those they serve. However, the mechanisms of how emancipation is enacted remain relatively underexplored. By using an integrative lens, this paper aims to explore the emancipation experiences of women social entrepreneurs and unpack the processes through which they extend their self-emancipation to facilitate the empowerment of others.

This study adopted a qualitative multiple-case study approach. Semistructured interviews were conducted with eight women social entrepreneurs from various industries in Hong Kong to understand and examine their experiences of “emancipation from” and “emancipation to” in social entrepreneurship.

This study identified a three-phase emancipatory journey of women social entrepreneurs. Specifically, the findings revealed that their emancipation experiences started with self-awareness of constraints in their surroundings, primarily due to stereotyped social norms and institutional barriers. This phase is followed by embracing social entrepreneurship as a coping strategy for navigating the perceived constraints and exploring new possibilities with increased agency. Ultimately, this transformation extends beyond their individual growth into broader social impacts as women social entrepreneurs use their newfound agency to effect meaningful social changes.

This study enriches the “entrepreneuring as emancipation” perspective by embracing an integrative lens that allows us to delve into the complex layers of emancipation experiences of women social entrepreneurs. Notably, this study differentiates various conceptions of emancipation, presenting a dual role of women social entrepreneurs as both the emancipated and the emancipator. By situating the study in Hong Kong, where women often face gendered expectations that shape their career choices and development, this study offers a nuanced and contextual understanding of the unique challenges and opportunities women social entrepreneurs encounter in their environment.

This chapter discusses various aspects of family planning initiatives on a global scale, with a specific focus on their influence in Asian contexts, including Bangladesh. This chapter examines the diverse range of family planning programs and policies implemented worldwide, in Asia and Bangladesh considering cultural factors that significantly shape family planning decisions. By highlighting the unique approaches and challenges faced in different regions, it provides valuable insights into the evolving landscape of family planning efforts and their impact on population dynamics.

The purpose of this paper is to examine the behavior of self-disclosure among Saudi women and men in an attempt to understand gender differences in language. The study also gives insights about the cultural norms and how they affect language production.

The author utilized Levi-Belz and Kreiner's (2019) three-dimensional tool of self-disclosure; namely, the HOW MUCH dimension, the WHAT dimension and the HOW dimension. The HOW MUCH dimension is measured through word count of self-disclosure and the duration of self-disclosure in spoken discourse. The WHAT dimension is measured through analyzing the topics, emotions and social actors that are discussed during self-disclosure episodes. The HOW dimension is measured through examining the acoustic features of self-disclosure such as intonation, loudness and fluency.

Saudi women tend to engage in more self-disclosure than Saudi men, and their self-disclosure tends to be longer and more detailed. Women also tend to use more intonation variability and softer loudness, reflecting the cultural norms of politeness and reservation. Both genders tend to use similar frequencies of positive and negative emotion words in their self-disclosure, with positive emotion words correlating more with personal self-disclosure and negative emotion words with self-disclosures about loss, failure, conflict, rejection and uncertainty. The data also show that the use of reflective verbs leads to more authentic and empathetic communication and that pronoun use correlates with the type of emotional experience being discussed.

This study has limitations due to a small sample size. Future research should use larger and diverse samples to explore self-disclosure in Saudi televised interviews comprehensively. The study focused solely on televised interviews; future research can examine self-disclosure across various media platforms. Findings have practical implications for Saudi media and policymakers. Understanding self-disclosure in interviews can guide content creation, fostering open communication. Presenters consciously act as role models, influencing Saudi youth, emphasizing the role of positive self-presentation.

This study utilized Levi-Belz and Kreiner's (2019) three-dimensional tool of self-disclosure in a way that could be used for other languages and cultures. The study examines the Saudi cultural norms in self-disclosure, which has never been tackled before.

This study aims to investigate how social entrepreneurial role models influence social entrepreneurial self-efficacy, social entrepreneurial intent and social entrepreneurial action, with moral obligation as a moderator.

A cross-sectional survey of 261 pupils in the South African province of the Eastern Cape was used in the research study. Structural equation modeling was used to test hypotheses.

The research revealed that having social entrepreneurial role models has a positive impact on both social entrepreneurial self-efficacy and social entrepreneurial intent. In addition, a connection was found between social entrepreneurial intent and entrepreneurial action. The influence of moral obligation was found to be a positive and a significant moderator. Moreover, the association between social entrepreneurial role models and social entrepreneurial intent was mediated by social entrepreneurial self-efficacy.

The findings are not generalizable to nonstudent samples because students constituted the sample for gathering data. Future study therefore requires considering nonstudents to generalize the outcomes. This research should be replicated in other South African provinces and other developing countries for comparative outcomes.

Since social entrepreneurial role models have been practically linked to social entrepreneurship intent and entrepreneurial efficacy, understanding the factors that influence student’s decision to start a social enterprise is critical in South Africa to develop targeted interventions aimed at encouraging young people to start new businesses. Policymakers, society and entrepreneurial education will all benefit from the findings.

This study contributes to bridging the knowledge gap as it investigates how social entrepreneurial role models influence social entrepreneurial self-efficacy, social entrepreneurial intent and social entrepreneurial action, with moral obligation as a moderator. Encouraging social entrepreneurship among South African youth would also help address societal issues. This is a pioneering study in the context of an emerging economy such as South Africa, where social entrepreneurship is so integral.