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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.

Organizational Development and Change (ODC) has been called to aid organizational greening goals. Carbon labeling of products by organizations is a common greening strategy. However, its effectiveness is dependent on supportive consumer behavior. The Theory of Planned Behavior (TPB) is used to explain actor choice in buying low carbon products (LCPs). Actual buying behavior of 873 subjects in China, a country new to carbon labeling, demonstrated that Declarative norms, Attitude, and Perceived behavioral control explained significant variance in actual buying behavior of LCPs. The TPB model may be better served by observing actual behavior versus behavioral intention. Revisions to the TPB model for diagnosis and interventions in behavioral change are indicated. ODC should revert to theoretically informed practice versus the increasing reliance on A-theoretical tools and techniques.

Teachers are increasingly required to include students with disabilities in mainstream classroom settings. In order to effectively prepare pre-service teachers to address the needs of all students in the classroom, including students with disabilities, teacher-training programs must utilise effective pedagogy. Service-learning has been shown to be an effective pedagogy to employ to address the knowledge/learning needs of pre-service teachers. This chapter will build upon the use of service-learning to increase knowledge and will discuss the importance and practice of also developing positive attitudes towards students with disabilities. The Theory of Planned Behaviour (Azjen, 2002) is utilised as a basis for developing the service-learning program, and exemplifies three main elements as being necessary to bring about behavioural change: behavioural beliefs, normative beliefs and control beliefs. The pre-service teachers described in this chapter are completing a special education specialisation at a tertiary institution, and are required to complete a service-learning unit as a component of the specialisation. Reflection, an important requirement for service-learning programs, allows the researcher to determine if the goals of the program have been met, and how these outcomes relate to the Theory of Planned Behaviour and the potential they may have to bring about behavioural change for the pre-service teachers. Six main themes were identified in the pre-service teacher reflections. These themes were further divided into two main categories: affective (empathy, personal growth, confidence); and cognitive (knowledge, skill development, enhanced professional practice). Links between the pre-service teacher reflections and the Theory of Planned Behaviour suggest that the service-learning experience is beneficial for developing pre-service teachers who are more inclined to address the needs of students with disabilities.

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.

In the academic field of business management, several potential theories were established during the last decades to explain companies' decisions, organizational behavior, consumer patterns, and internationalization, among others. As a result, businesses and scholars were able to analyze and decide based on theoretical approaches to explain the current conditions of the market. Secondary research was conducted to collect more than 36 management theories. This chapter aims to develop the most famous theories related to business applied in the international field. The novelty of this chapter relies on the compilation of recognized previous research studies from the academic literature and evidence in international business.

We link counterproductive work behavior (CWB) (particularly workplace bullying) and organizational citizenship behavior to individual narcissism and organizational culture. We link counterproductive work culture in turn to organizations' leader(s), enumerating multiple roles an executive may play: actor, target, ignorer, enabler, rewarder, or, ultimately, champion of change. Both positive (citizenship) and negative (counterproductive) behaviors are associated with narcissism, a complex, multifaceted set of personality characteristics, primarily based on the individual's cognitive interpretation of self and the world. Theoretical interpretations of reactive CWB (stressor-emotion-control theory) and instrumental CWB (theory of planned behavior) support the development of coaching and counseling interventions. Cognitive behavioral theory (CBT)-based prescriptive executive coaching is proposed as a promising mechanism for redirecting narcissistic organizational players from counterproductive to citizenship schemas and behaviors.

This report investigates attitude towards complaining, societal benefits and probability of complaint success, with emphasis on complaint intentions and actions, in applying the theory of planned behaviour to complaint behaviour in Malaysia. On the basis of a sample of 834 respondents at the National Consumer Complaint Centre, the Tribunal for Consumer Claims Malaysia, and three shopping malls, the research findings suggest that complainers with a more positive attitude towards those three factors have a stronger tendency to make a complaint. However, consumers with positive perceptions of societal benefits and a higher probability of success are less likely to take action for seeking redress. Moreover, the influence of attitude, benefits, and probability of success on complaint actions is mediated by intention.

This study investigates the critical factors that influence decisions regarding a change in management accounting controls after implementation of electronic data interchange (EDI). A field study of 235 small businesses was conducted, using hierarchical regression to test Ajzen’s (1991) theory of planned behavior. The results indicate that attitude and stakeholder perceptions influenced decisions, although management had no immediate plans to modify controls. Firm size and accounting system complexity also affected decisions. Surprisingly, limited financial and human resources were not influential.

Small business executives may be unwilling to modify controls because they may not fully understand the risks when accounting systems and/or business practices are changed. This situation may have a serious impact on businesses and their trading partners. It is cause for concern because of the predicted growth of electronic commerce. By demonstrating the link between emerging control issues and system design, owners and managers may be more likely to respond to third party concerns.