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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.

Sales and purchases of socially and environmentally responsible festival clothing are a way for festival attendees to engage in ethical consumption and for event organizers to undertake sustainable procurement. Although there have been a number of studies examining willingness-to-pay (WTP), few of them examine this in a festival setting, and there is a gap in existing research regarding the determination of actual behavior. The goal of this study is therefore to explore participants’ willingness-to-pay for apparel based on more external motivations (visible environmental messages) and then ascertain whether this behavior was actually replicated in a natural field setting. This study first collected surveys from 427 festival-goers in 2015, then used a natural field experiment in 2016 to investigate whether attendees at the Mariposa Folk Festival in Ontario, Canada, would actually be prepared to pay a premium for ethical festival T-shirts over a conventional alternative. The findings reveal that attendees not only showed a willingness-to-pay but they also did actually pay a premium for such T-shirts.

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.

Using the modified theory of planned behavior, this study aims to understand residents’ supporting or rejecting mindsets toward legalizing gambling in Kinmen, Taiwan, where exists a complex and somewhat contradictory relationships between economic growth and the preservation of the natural environment in the context of tourism specifically to small island destinations. This study develops a convenience sampling procedure in which 365 questionnaires are collected. A series of hypotheses tests are conducted via structural equation modeling. This study notices that perceived behavioral control is the most important attribute affecting behavioral intention. However, behavioral intention does not necessarily lead to actual behavior. Attitude is considered as a more reliable predictor of actual action. Attitude relied heavily on positive perceived behavioral control. Further, the respondents are concerned more about how legalizing gambling affects their current lifestyle.

This brief paper discusses the relevance of conducting surveys that measure individuals’ attitudes for understanding fiscal behaviour. While many surveys assess individuals’ attitudes towards paying taxes (e.g. by asking them to what extent they believe tax evasion is ever justified), it is less clear whether individuals’ responses to such survey questions are indicative of the way they would behave in reality. The paper presents a discussion of the way attitudes have been assessed in tax surveys and assesses existing evidence to support a link between these attitude measures and actual compliance behaviour. The paper suggests several avenues to improve the predictive value of attitude measures, such as increasing the specificity of measures, using evaluation scales or mitigating social desirability biases. A series of recommendations are made for measuring attitudes and interpreting attitude surveys for the use of researchers planning to conduct survey work, as well as for the use of findings from taxpayer surveys in the design of tax policy and administration.

Smart card-based E-payment systems are receiving increasing attention as the number of implementations is witnessed on the rise globally. Understanding of user adoption behavior of E-payment systems that employ smart card technology becomes a research area that is of particular value and interest to both IS researchers and professionals. However, research interest focuses mostly on why a smart card-based E-payment system results in a failure or how the system could have grown into a success. This signals the fact that researchers have not had much opportunity to critically review a smart card-based E-payment system that has gained wide support and overcome the hurdle of critical mass adoption. The Octopus in Hong Kong has provided a rare opportunity for investigating smart card-based E-payment system because of its unprecedented success. This research seeks to thoroughly analyze the Octopus from technology adoption behavior perspectives.

Cultural impacts on adoption behavior are one of the key areas that this research posits to investigate. Since the present research is conducted in Hong Kong where a majority of population is Chinese ethnicity and yet is westernized in a number of aspects, assuming that users in Hong Kong are characterized by eastern or western culture is less useful. Explicit cultural characteristics at individual level are tapped into here instead of applying generalization of cultural beliefs to users to more accurately reflect cultural bias. In this vein, the technology acceptance model (TAM) is adapted, extended, and tested for its applicability cross-culturally in Hong Kong on the Octopus. Four cultural dimensions developed by Hofstede are included in this study, namely uncertainty avoidance, masculinity, individualism, and Confucian Dynamism (long-term orientation), to explore their influence on usage behavior through the mediation of perceived usefulness.

TAM is also integrated with the innovation diffusion theory (IDT) to borrow two constructs in relation to innovative characteristics, namely relative advantage and compatibility, in order to enhance the explanatory power of the proposed research model. Besides, the normative accountability of the research model is strengthened by embracing two social influences, namely subjective norm and image. As the last antecedent to perceived usefulness, prior experience serves to bring in the time variation factor to allow level of prior experience to exert both direct and moderating effects on perceived usefulness.

The resulting research model is analyzed by partial least squares (PLS)-based Structural Equation Modeling (SEM) approach. The research findings reveal that all cultural dimensions demonstrate direct effect on perceived usefulness though the influence of uncertainty avoidance is found marginally significant. Other constructs on innovative characteristics and social influences are validated to be significant as hypothesized. Prior experience does indeed significantly moderate the two influences that perceived usefulness receives from relative advantage and compatibility, respectively. The research model has demonstrated convincing explanatory power and so may be employed for further studies in other contexts. In particular, cultural effects play a key role in contributing to the uniqueness of the model, enabling it to be an effective tool to help critically understand increasingly internationalized IS system development and implementation efforts. This research also suggests several practical implications in view of the findings that could better inform managerial decisions for designing, implementing, or promoting smart card-based E-payment system.

This chapter reviews research on the question–behavior effect, the phenomenon that asking questions influences respondents’ behavior. Two distinct research streams, the self-prophecy effect, concerned with socially normative behaviors, and the mere measurement effect, dealing with purchase behaviors without socially normative significance, are identified. Despite the recent attempt at integration, it is argued that there are fundamental differences between the two effects. Distinctions are also drawn between lab-based and field-based mere measurement effects, and between normatively consistent and implicit attitude-driven, normatively inconsistent self-prophecy effects. Key studies, theoretical explanations, and moderators of each effect are discussed, potential unanswered questions and research opportunities are identified, and significant managerial and policy implications are highlighted.

When reporting wrongdoing internally, whistleblowers are confronted with the dilemma of weighing up their loyalty toward the organization (e.g., ethical standards) and their co-workers (e.g., the social norm of not snitching on peers). However, the role played by peers in the whistleblowing decision process and in the aftermath has rarely been addressed in existing reviews. We therefore perform a systematic review that identifies seven thematic clusters of peer factors, offering researchers an informative overview of (a) the peer factors that have been examined to influence the whistleblowing decision, and (b) the extent to which the whistleblower experiences adverse consequences from peers in the aftermath of whistleblowing. As peer factors seem to be important to explain and predict internal whistleblowing, researchers are encouraged to address in future works the research gaps our review unraveled.