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Book part
Publication date: 18 November 2014

Alexis Downs and Beth Stetson

This chapter applies an “integrative” model to examine the impact and interaction of economic and moral/social factors in the corporate tax compliance context. More…

Abstract

Purpose

This chapter applies an “integrative” model to examine the impact and interaction of economic and moral/social factors in the corporate tax compliance context. More specifically, it examines whether social norms moderate the effect of economic factors in this context.

Design/methodology

Fifty-five MBA students assumed corporate CFO roles and analyzed a proposed aggressive corporate tax shelter transaction (“tax shelter”). Participants indicated whether they would recommend the tax shelter and answered questions regarding the transaction and their corporate tax compliance views.

Findings

Hierarchical Regression results indicate that, in the corporate tax compliance context, decision makers’ norms (moral/social factors) moderate the effect of perceived expected value of aggressive tax transactions (economic factors). More specifically, results indicate that (1) perceived legality of aggressive corporate tax transactions significantly impacts willingness of corporate decision makers to recommend them, even when controlling for perceived economic effect of the transaction, and (2) due to moral/social factors, corporate decision makers often may not support aggressive tax treatments with material positive expected values.

Practical implications

Accordingly, (1) custom and social factors should be integrated into the corporate tax compliance decision-making framework, and (2) campaigns to strengthen corporate tax compliance should focus on the law’s text and intent as well as upon sanctions for noncompliance.

Details

Advances in Taxation
Type: Book
ISBN: 978-1-78441-120-6

Keywords

Article
Publication date: 18 June 2021

Samuel Ekung, Isaac Odesola and Alex Opoku

The pertinent information about green buildings (GB) is laden with cost misperceptions (CM) that are paraded into adoption decisions without factual clarifications. The…

Abstract

Purpose

The pertinent information about green buildings (GB) is laden with cost misperceptions (CM) that are paraded into adoption decisions without factual clarifications. The unsupported beliefs are fundamental to the disparaging low adoption of related technologies globally. The purpose of this paper is to explore the causes of CMs among construction stakeholders and why is it difficult to discredit this information?

Design/methodology/approach

The research adopted two-tier approaches involving a Delphi study and a questionnaire survey. Construction stakeholders and GB experts, totalling 415 were surveyed, while 12 professionals participated in the Delphi study. This study analysed data from 254 valid responses using Factor Analysis, Fussy Set Theory and Kruskal Wallis test to explain why CMs are prevalent.

Findings

The causes of CMs converge towards seven principal factors including low knowledge of GB practices, non-familiarity with performance metrics, inadequate evidence, poor-risk perceptions and reliance on the costs of exemplar projects. The results were explained using gaps in cost management, knowledge and sustainability accounting to show the critical improvements that can benefit GB adoption.

Practical implications

CMs are not abstract but develop from patterns that can be detected and understood within a specific context. Growing GB projects within a region would improve cost information, sustainability accounting, cost management and quality of evidence. GB cost information paraded into adoption decision processes are overestimated and overvalued beliefs of their financial implications. Tackling the important sources of CMs in the study is appropriate to improve rational decision-making aiding GB adoption.

Originality/value

This study untied causes of negative dispositions towards the cost of GB that distort stakeholders’ adoption decisions.

Details

Journal of Engineering, Design and Technology , vol. 20 no. 6
Type: Research Article
ISSN: 1726-0531

Keywords

Open Access
Article
Publication date: 16 July 2020

Cristina Chinea, Ernesto Suárez and Bernardo Hernández

The purpose of this study is to conceptually and empirically verify the meaning of the food construct, while adapting and validating the Meaning of Food in Life…

1894

Abstract

Purpose

The purpose of this study is to conceptually and empirically verify the meaning of the food construct, while adapting and validating the Meaning of Food in Life Questionnaire proposed by Arbit et al. (2017) into Spanish and comparing groups with specific and non-specific eating patterns in relation to the meaning of food.

Design/methodology/approach

Confirmatory factor analysis and multivariate analysis involving groups with specific and non-specific eating patterns.

Findings

Results show that the adapted version of the scale retained the five food meaning factors, although four items from the original version had to be removed. Multivariate analyses of variance show that there are significant differences in the moral and sacred factors of food meaning when comparing people with specific and non-specific eating patterns. Significant differences in the moral, sacred and social factors were found when comparing between people with a specific diet, vegans/vegetarians and people who do not consume gluten/lactose or are on a diet.

Research limitations/implications

Differences in the meanings attributed to food can be observed among the different ways people eat. This could have implications on ethics, sustainability and well-being by considering the characteristics of the five factors of food meaning.

Originality/value

This study suggests that food meaning is a complex and rational process, where eating patterns play a key role in the attribution of meaning.

Details

British Food Journal, vol. 122 no. 11
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 23 September 2019

Marco Lerro, Riccardo Vecchio, Concetta Nazzaro and Eugenio Pomarici

The purpose of this paper is to investigate sparkling wine consumption behavior and preferences of a large sample of US consumers (n=1,096) exploring the differences among…

Abstract

Purpose

The purpose of this paper is to investigate sparkling wine consumption behavior and preferences of a large sample of US consumers (n=1,096) exploring the differences among genders and generational cohorts.

Design/methodology/approach

The sample has been drawn from Wine opinions, a specialized market research company with a large online panel of US wine consumers. Data were collected through a survey mailing model, administering a structured questionnaire.

Findings

Findings reveal that consumption frequency between genders is not statistically different and women generally prefer sparkling wines priced below $15. Baby Boomers is the generation with the lowest sparkling wine consumption frequency. Furthermore, Generation X and Baby Boomers have the highest consumption frequency in the price range $15–$19.99, while Millennials in the $10–$14.99 one.

Originality/value

The study sheds light on the changing consumer attitudes to create competitive advantages for wineries. Specifically, it provides valuable marketing insights into the peculiarities of sparkling wine consumption for each generation (e.g. price-point preferences and type of wine).

Details

British Food Journal, vol. 122 no. 8
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 3 May 2013

Abdulkader Cassim Mahomedy

The purpose of this paper is to critique the philosophical underpinnings of the growing field of Islamic economics.

17142

Abstract

Purpose

The purpose of this paper is to critique the philosophical underpinnings of the growing field of Islamic economics.

Design/methodology/approach

A critical and comparative review of Islamic economics texts written by key proponents during the last eight decades is undertaken. The origins of this nascent science are traced and factors that gave impetus to its development examined. The different characterisations of the discipline as it has developed within the broader socio‐political context are contrasted.

Findings

The proponents of Islamic economics have had little success in shaping a distinctive paradigm for their discipline, beyond arguing that it is underpinned by a strong moral ethic. By and large, its epistemological roots have remained firmly within the framework of rationalism/empiricism and methodological individualism. Consequently, Islamic economics has not been able to shed its neoclassical moorings, the very paradigm it originally set out to replace. Several of the contradictions apparent in the discipline are discussed. Islamic economists, recognising that their mission has remained unfulfilled, have variously suggested different approaches to regenerate the process and chart the way forward. These propositions are examined and evaluated.

Research limitations/implications

If Islamic economics is to fulfil its raison d'être, that is, articulate a coherent theoretical paradigm and demonstrate its relevance to the real economy, its proponents must resolve its theoretical and practical difficulties by clarifying its Weltanschauung and developing an appropriate content and form.

Originality/value

This study evaluates how the discipline has developed and exposes its inherent contradictions. These inconsistencies are identified and explained at the foundational level, highlighting where and why they have occurred.

Details

International Journal of Social Economics, vol. 40 no. 6
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 14 September 2010

Ellen Lau and Steve Rowlinson

The paper aims to report on a thesis completed in 2005 that had relevance to the project management community. The thesis dealt with trust relations in the construction…

1761

Abstract

Purpose

The paper aims to report on a thesis completed in 2005 that had relevance to the project management community. The thesis dealt with trust relations in the construction industry in respect of strategy formulation and to provide a hierarchy model to explain the concept of general trust of the individual and the industry, situational trust, a value‐based trust, inter‐personal and inter‐firm trust via quantitative and qualitative study.

Design/methodology/approach

A pilot study with structured questionnaires and a case study approach are adopted to collect both quantitative and qualitative data from ten projects operating with partnering and non‐partnering approach.

Findings

The findings help to explain trust relations with three issues: a group perspective of value‐based trust; the perception of trust by clients and contractors in the construction industry; and the hierarchy of a trust model based on the moral, social and work dimensions of trust.

Research limitations/implications

The paper indicates that the value of clients and contractors in the construction industry are different and affects the overall project performance. For multiple parties working therefore requires identification of the deficient areas or constraints when managing differences among people. Further work needs to be done in respect of the behavioural outcome.

Practical implications

This theoretical framework is used as the foundation of a trust model (the analytical hierarchy process model) to evaluate the types of trust prevailing at the time of measurement. The model can be used in any situation requiring understanding of the relationships among the parties under investigation. This paper puts the subject in context by using project case studies, which provide a better understanding of trust in a situation involving multiple parties.

Originality/value

The thesis is of value to both practitioners and academics/researchers in the management development of construction projects in a multi‐party working situation by modeling in a hierarchy process of the factor components affecting trust relations.

Details

International Journal of Managing Projects in Business, vol. 3 no. 4
Type: Research Article
ISSN: 1753-8378

Keywords

Article
Publication date: 1 June 1998

Susan Key and Samuel J. Popkin

Using ethical considerations in strategic decision making will result in the development of the most effective long term and short term strategies. Specifically, ethical…

7969

Abstract

Using ethical considerations in strategic decision making will result in the development of the most effective long term and short term strategies. Specifically, ethical criteria must be included as part of the strategic process in before‐profit decisions rather than after‐profit decisions in order to maximize corporate profits and improve strategy development and implementation. This paper presents a system of decision making to achieve this integration which uses an “interest assessment” that involves the analysis of the ethical, social and legal obligations of an organization.

Details

Management Decision, vol. 36 no. 5
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 8 February 2016

Masudul Alam Choudhury

A methodological study of religion including moral, ethical, and social values and economics takes us into the search, discovery, and establishment of a formal…

Abstract

Purpose

A methodological study of religion including moral, ethical, and social values and economics takes us into the search, discovery, and establishment of a formal epistemological premise. Social economics is now studied as a methodological investigation of evolutionary and embedded systems integrating the moral, social, and economic systems. Thus an integrated theory of religion representing the realm of moral and social values and economics is formalized. The paper aims to discuss these issues.

Design/methodology/approach

The author writes on the conjoint methodological perspective of the integrated domain of religion and economics. A formal ontology of the unified field of religion and economics is established in such an inter-causal and organically unified realm of moral, social, and economic values. A phenomenological model of the unified worldview that applies to a systemic concept of “everything” emerges. This methodology and the immanent phenomenological model relating to it convey the principle of inter-systemic organic symbiosis by a unique and universal worldview.

Findings

The systemic integration between religion and economics is formally studied within the immanent system methodology that formalizes inter-disciplinary symbiosis. The result is a new formal model of integration between religion and social economics.

Research limitations/implications

Empirical work can further expand the scope of the paper.

Practical implications

Immense social, ethical, and cross-cultural implications emanate from the study.

Social implications

The morality and ethical implications of religious values are imputed in the formal model and implications of the social economy.

Originality/value

The paper is of an original nature in establishing the episteme and formalism of integration between ethical and moral values of religion into the structure of the social economy. From this both a theoretical rigor as well as logical formalism can be drawn.

Details

International Journal of Social Economics, vol. 43 no. 2
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 1 April 1997

Jacques Viaene

Presents the results of recent empirical research on the increasing consumer sensitivity to health issues in Belgium. Focuses on factors that determine consumer behaviour…

4279

Abstract

Presents the results of recent empirical research on the increasing consumer sensitivity to health issues in Belgium. Focuses on factors that determine consumer behaviour in relation to light products, using both quantitative and qualitative research techniques. In‐depth diagnostic interviews are used qualitatively to develop a structured questionnaire, and quantitatively, a mail survey was organized through which the questionnaire was completed by 1,891 households. Analyses the results of the questionnaire by means of the Triandis model to determine behaviour towards light products. Eight components are analysed to explain behaviour: cognitive; affective; moral; social; behavioural control; willingness to change behaviour; facilitating conditions; and habits. Results reveal that dairy products are the most popular of the “light” products, though they do not have a far from “light” image. Behaviour is dominated by a preoccupation with weight control and illness prevention, and is highly influenced also by the household’s view. However, the “light” focus on the slim figure is now less appreciated by consumers, while a more dominant role is being allocated to health aspects. From a marketing point of view, a dramatic switch in product development and communication is needed.

Details

British Food Journal, vol. 99 no. 3
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 4 March 2014

Kambiz Heidarzadeh Hanzaee and Mona Sadeghian

This study aims to evaluate the impact of the most important dimensions of corporate social responsibility (CSR) as a part of social marketing (SM) according to the…

2816

Abstract

Purpose

This study aims to evaluate the impact of the most important dimensions of corporate social responsibility (CSR) as a part of social marketing (SM) according to the current economic crisis and conditions on customer satisfaction (CS) and corporate reputation in the automotive industry and also to create a new approach in the field of CSR with considering the minimum and major stakeholders by a localized model of the most basic and important responsibilities to open up a new perspective to managers to increase the efficiency of production in automotive and other industries.

Design/methodology/approach

In this study, the authors used descriptive statistics and a questionnaire survey of 245 executive managers of the market leader (Iran Khodro Co.) in automotive industry in Iran. The structural equation modelling (SEM) technique used to examine the hypothesized relationships.

Findings

The findings of this study conclude that legal and economic responsibilities can be considered as prerequisites for companies. There is no proportional correlation between execution of economic responsibility and CS and corporate reputation; instead, this is regarded as the basic responsibility of companies.

Practical implications

This research can present CSR as a useful tool that can aid companies' long-term performance and its benefits can become visible in future with preserving their sustainability.

Originality/value

Although the importance of CSR is more obvious to managers, this study opens up a new aspect of CSR by considering it as an informal structure of corporations.

Details

Journal of Islamic Marketing, vol. 5 no. 1
Type: Research Article
ISSN: 1759-0833

Keywords

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