Instrumental measurement of the cognitive and emotional background of deception

Quality & Quantity - The aim of this study is to instrumentally explore the cognitive and emotional load behind deception. According to literature, the cognitive and emotional load comprises of...     

Time Orientation in Languages and Tax Avoidance

Journal of Business Ethics - Studies suggest that when a language requires grammatical marking of future events, speakers prefer immediate payoffs and engage in less future-oriented behavior. If...     

Intrapreneurship model in the software industry

Quality & Quantity - The complexity of business dynamics demands that companies search for alternative ways to ensure their growth and survival. Thus intrapreneurship emerges as an ad-hoc...     

Influence of European Law on Argentinian Consumer Law

Journal of Consumer Policy - This article provides an overview on the social and political contexts of the rise of consumer legislation in Argentina, on the development of consumer law in Argentina...     

A comprehensive conceptual and bibliometric study of person-centered methodologies

Person-centered approaches, such as latent profile analysis (LPA) and qualitative comparative analysis (QCA), have gained in popularity in organizational scholarship because of their ability to provide insight into how interrelations between a group of conditions can lead to a particular outcome. Despite the growing acceptance of person-centered approaches in social science research, traditional variable-centered approaches continue to prevail, although their dominance is increasingly questioned. This paper offers in-depth analysis of the current state of QCA and LPA from both a conceptual and a bibliometric perspective. This study thus aims to contextualize the role of person-centered methodologies in organizational scholarship. This aim is important, given the significance of exploring novel approaches to advance knowledge in organizational research. This paper provides scholars with quantifiable and readily comparable information on the use of these emerging but promising methods in organizational studies. Ultimately, this scientific contribution sheds light on the current and prospective applications of person-centered methods in research. Moreover, it offers scholars who are considering applying these methods objective analysis of the scientific production in this area thus far.

     

Efficiency and Ethically Responsible Management

One common justification for the pursuit of profit by business firms within a market economy is that profit is not an end in itself but a means to more efficiently produce and allocate resources. Profit, in short, is a mechanism that serves the market’s purpose of producing Pareto superior outcomes for society. This discussion examines whether such a justification, if correct, requires business managers to remain attentive to how their firm’s operation impacts the market’s purpose. In particular, it is argued that the value of efficiency, despite views to the contrary, cannot be fully separated from the planning and intentions of business managers as long as those managers direct their firms in an ethically responsible fashion. This position is inspired by, and serves as a supportive clarification of Joseph Heath’s so-called “market failures approach” to business ethics.     

Expert and entrepreneur: the unique research domain of professional service entrepreneurs

Professionals are knowledge experts who create customized solutions for clients. Many professionals practice in the context of strong professional institutions that prescribe intense socialization and codes and norms. While some professionals work as employees, many start their own firms in order to practice. Firm start-up for professionals is more prevalent than for most other occupations. While professional institutions often constraint their activities, firm start-up for professional service entrepreneurs (PSEs) involves similar entrepreneurial activities as other entrepreneurs, creating an interesting paradox worth investigating. This paper explores the uniqueness of PSEs and the firms they start, and the distinctiveness and value of research in the context of PSEs and professional service firms.     

Evaluating an Agricultural Extension Program Aimed at Improving Biodiversity in Alberta,Canada

We evaluate an agricultural extension program aimed at increasing on‐farm biodiversity in Alberta. Using reports prepared for program participants by the extension agency, customized surveys were used to collect data on whether recommended practices were adopted. Data were also collected from producers who were willing but unable to participate in the program due to its unexpected cancellation. A count model compared the number of practices adopted by participants and nonparticipants to evaluate the program's efficacy, and a probit model using participants’ adoption data were used to understand factors affecting adoption. Simple, low‐cost, and easily trialed practices were adopted at high rates, though some higher cost practices associated with observable benefits were also adopted at moderate or high rates. Farm‐specific characteristics, such as size, tenure, or group membership were also significantly linked to the likelihood of adoption. Results suggest that the extension program was successful in encouraging adoption of environmentally beneficial practices with caveats; project completion and quality were not verified, and decreasing marginal returns to extension efforts may have been realized within the small participant pool. Nous évaluons un programme d'éducation permanente en agriculture visant l'augmentation de la biodiversité fermière en Alberta. Utilisant des rapports préparés par les agences d'éducation pour les participants de programmes, des sondages individualisés ont servi à la collecte de données concernant l'adoption de pratiques recommandées. Des données ont aussi été recueillies auprès de producteurs qui auraient voulu participer mais qui n'ont pas profité du programme suivant son annulation inattendue. Un modèle de comptage a servi à comparer le nombre de pratiques adoptées par les participants et non‐participants pour évaluer l'efficacité du programme, et un modèle probit basé sur les données d'adoption par les participants a servi à comprendre les facteurs ayant un impact sur l'adoption. Les pratiques simples, peu coûteuses et faciles à tester ont été hautement adoptées. Certaines pratiques à coûts plus élevés, associées à des avantages observables, ont aussi vu des taux moyens et élevés d'adoption. Les caractéristiques spécifiques aux exploitations agricoles comme la taille, la longévité et l'adhésion à un groupe se sont aussi trouvées liées de façon significative aux probabilités d'adoption. Les résultats suggèrent que le programme d'éducation permanente a réussi à encourager l'adoption de pratiques bénéfiques pour l'environnement avec quelques bémols: la réalisation des projets et leur qualité n'ont pas fait l'objet de vérification, et la diminution des rendements marginaux en fonction des efforts d'éducation pourrait avoir été réalisée dans le cadre d'un petit bassin de participants.     

An experimental analysis of tax avoidance policies

Policies to reduce aggressive tax avoidance are increasingly being implemented or discussed in many countries around the world. Tax authorities hope that such policies will generate new tax revenue by increasing overall tax compliance. We present an experimental design to investigate the effect of a stylized anti-avoidance tax policy on tax compliance behavior. We highlight that anti-avoidance tax policies that reduce tax avoidance can also induce an increase in tax evasion (“substitution effect”), which limits the additional tax revenue these policies will generate. We show that the degree of substitution depends crucially on behavioral factors such as tax morale. Policymakers therefore also need to consider behavioral features while designing such policies and estimating their potential effects.