Activity-based work environments (WEs) aim to support office workers doing both concentrated and communicative work, but empirical tests are rare. We expected the availability of different WEs to be beneficial for job attitudes and vitality, and that the benefits would be stronger when available WEs were perceived to fit to tasks, and when workers used WEs appropriately. As predictors of appropriate use of WEs, we postulated need for routine seeking and trust in management. Hypotheses were tested in a questionnaire study with 560 office workers from different organizations. The availability of WEs that support undisturbed working was positively related to job attitudes and vitality. For WEs that support communicative work, job attitudes and vitality were additionally explained by the relative fit to the task and appropriate use of WEs. Finally, appropriate use of WEs

The execution of coercive and legitimate power by an authority assures cooperation and prohibits free-riding. While coercive power can be comprised of severe punishment and strict monitoring, legitimate power covers expert, and informative procedures. The perception of these powers wielded by authorities stimulates specific cognitions: trust, relational climates, and motives. With four experiments, the single and combined impact of coercive and legitimate power on these processes and on intended cooperation of n1 = 120, n2 = 130, n3 = 368, and n4 = 102 student participants is investigated within two exemplary contexts (tax contributions, insurance claims). Findings reveal that coercive power increases an antagonistic climate and enforced compliance, whereas legitimate power increases reason-based trust, a service climate, and voluntary cooperation. Unexpectedly, legitimate power is additionally having a negative effect on an antagonistic climate and a positive effect on enforced compliance; these findings lead to a modification of theoretical assumptions. However, solely reason-based trust, but not climate perceptions and motives, mediates the relationship between power and intended cooperation. Implications for theory and practice are discussed.

Following the classic economic model of tax evasion, taxpayers base their tax decisions on economic determinants, like fine rate and audit probability. Empirical findings on the relationship between economic key determinants and tax evasion are inconsistent and suggest that taxpayers may rather rely on their beliefs about tax authority’s power. Descriptions of the tax authority’s power may affect taxpayers’ beliefs and as such tax evasion. Experiment 1 investigates the impact of fines and beliefs regarding tax authority’s power on tax evasion. Experiments 2-4 are conducted to examine the effect of varying descriptions about a tax authority’s power on participants’ beliefs and respective tax evasion. It is investigated whether tax evasion is influenced by the description of an authority wielding coercive power (Experiment 2), legitimate power (Experiment 3), and coercive and legitimate power combined (Experiment 4). Further, it is examined whether a contrast of the description of power (low to high power; high to low power) impacts tax evasion (Experiments 2-4). Results show that the amount of fine does not impact tax payments, whereas participants’ beliefs regarding tax authority’s power significantly shape compliance decisions. Descriptions of high coercive power as well as high legitimate power affect beliefs about tax authority’s power and positively impact tax honesty. This effect still holds if both qualities of power are applied simultaneously. The contrast of descriptions has little impact on tax evasion. The current study indicates that descriptions of the tax authority, e.g., in information brochures and media reports, have more influence on beliefs and tax payments than information on fine rates. Methodically, these considerations become particularly important when descriptions or vignettes are used besides objective information.

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This article examines managerial control practices in a public bureaucracy at the moment of introducing remote work as part with a new ways of working (NWW) project. The qualitative study builds on 38 interviews with supervisors and subordinates conducted before the advent of COVID-19. By interpreting interviewees’ conversations about current and anticipated future work practices in the changing work setting, we reveal tacit and hidden practices of managerial control that are currently prevalent in many organizations introducing remote working. Three constitutive moments of the organization’s transformation to NWW are analytically distinguished: (i) how implicit becomes explicit, (ii) how collective becomes self, and (iii) how personal becomes impersonal. Our findings emphasize that the transition to NWW must take into account prevailing institutional logics and must reconnect to a fundamental and often neglected question: What does doing work mean within the particular organization? Negotiating this fundamental question might help to overcome supervisors’ uncertainties about managerial control and provide clarity to subordinates about what is expected from them while working remotely. Finally, we discuss how the transition to NWW may serve as both an opportunity and a potential threat to established organizational practices while highlighting the challenge supervisors face when the institutional logics conflict with remote working.