Collecting sophisticated evaluations even when corporate culture is resistant

Lanigan, Mary L.; Bentley, Jennifer A.

doi:10.1002/pfi.2006.4930450107

Cited by 6 publications

(5 citation statements)

References 5 publications

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“…The present research employed the Theory of Planned Behaviour (TPB) (Ajzen, 1991), which is widely used in research from many different fields of study in explaining intention toward adopting certain behaviours (Krueger et al, 2000). The theory has been used in some notable fields such as education (Ariff et al, 2010) and organisational behaviour (Lanigan & Bentley, 2006). The TPB has also proven to be successful in explaining intention to adopt tax compliance behaviour (Bobek & Hatfield, 2003;Damayanti, 2012, Trivedi & Shehata, 2005.…”

Section: Theoretical Literature Reviewmentioning

confidence: 99%

Moderating Effect of Financial Condition on the Influence of Tax Knowledge on Tax Compliance Behaviour among SMEs in Tanzania

Mkenda,

Nchimbi,

Mahangila

2023

BMR

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This paper examines the moderating effect of financial conditions on the influence of tax knowledge on tax compliance behaviour among SMEs in Tanzania. A cross-section survey of 377 SMEs-Owners was conducted in three regions of Tanzania - Dar es Salaam, Morogoro and Mbeya. Descriptive and partial least square path modelling were used for data analysis, with the aid of SPSS and SmartPLS3.0. The findings of the study supported the hypothesised direct relationship that tax knowledge has a significant positive influence on tax compliance behaviour among SMEs in Tanzania. The findings imply that SME-Owner managers who possess greater tax knowledge demonstrate high tax compliance behaviour compared to those with less tax knowledge. Moreover, the financial condition of SMEs was found to have a positive significant moderating effect between tax knowledge and tax compliance behaviour among SMEs in Tanzania, implying that the existence of strong financial stability among SME-owners combined with tax knowledge increases SMEs tax compliance behaviour compared to those with limited financial resources. Thus, the government, through the Tanzania Revenue Authority, is advised to enhance taxpayer education initiatives, especially for SMEs, which may result in improving the level of tax compliance behaviour and institute generous compliance measures during difficulty financial conditions.

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Section: Theoretical Literature Reviewmentioning

confidence: 99%

Moderating Effect of Financial Condition on the Influence of Tax Knowledge on Tax Compliance Behaviour among SMEs in Tanzania

Mkenda,

Nchimbi,

Mahangila

2023

BMR

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“…Meskipun teori ini berangkat dari kajian psikologi sosial, dan dilahirkan oleh profesor di bidang psikologi sosial, tetapi aplikasi teori ini telah merambah ke banyak bidang kajian, seperti kesehatan, dan olah raga (Godin dkk., 1992;Billari & Philipov, 2005;Higgins & Marcum, 2005;Kouthouris & Spontis, 2005), pendidikan (Okun & Sloane, 2002;Martin & Kullina, 2004;Marrone, 2005), marketing (Chiou, 1998), organizational behavior (Kolvereid, 1996;Wiethoff, 2004;Lanigan & Bentley, 2006), dan lain lain.…”

Section: Perilaku Dari Prespektif Ilmu Psikologiunclassified

Pengembangan Model Perhitungan Nilai Keselamatan Transportasi Jalan Dengan Pendekatan Ilmu Psikologi

Hendratmoko¹

2018

j.keselam.transportasijalan

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Penelitian ini menitikberatkan tentang pengembangan model perhitungan nilaikeselamatan transportasi jalan dengan pendekatan ilmu psikologi. Tujuannya untukmemberikan opini dan kritik tentang model dimaksud. Penelitian dilakukan dengan caramengulas berbagai pendapat dan data empiris dari model dimaksud. Hasil penelitianmenunjukan bahwa pada model perhitungan nilai keselamatan transportasi jalan,preferensinya belum dapat merefleksikan perilaku responden sebenarnya. Kesimpulannyadiyakini bahwa model tersebut dapat dikembangkan lebih akurat dengan menyertakanitensi pada model sebagai instrumen kontrol.

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“…Tier 4 measures behavioral intentions and actual behaviors, and Tier 5 calculates changes in results and return on investment (Lanigan, 2001). Lanigan and Bentley (2006) illustrate the ease of creating, validating, and implementing the Predictive Evaluation model's measures into a law firm, Kirkland and Ellis. Self-efficacy, in particular, proved advantageous because Kirkland's trainers needed a substitute for traditional tests (employees were fearful of knowledge and skills exam scores being used against them).…”

Section: Self-efficacy and Performancementioning

confidence: 99%

Are self-efficacy instruments comparable to knowledge and skills tests in training evaluation settings?

Lanigan

2008

Perf. Improvement Qrtly

Self Cite

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Researchers have linked self‐efficacy to performance, but they have not investigated the relationship between self‐efficacy and knowledge and skills tests within a training evaluation setting, which is the main purpose of this study. Additionally, researchers have acknowledged self‐efficacy scores may be distorted as a result of assessors inaccurately perceiving task complexities. Pretraining self‐efficacy assessments, then, may be less effective when collected at the beginning of training because the trainees may perceive the performance objectives inaccurately. As such, this study also investigates the relationship between preself‐efficacy administered at the start of training to preself‐efficacy collected at the end of training. The results uncover midlevel correlations between self‐efficacy and knowledge, and low correlations between self‐efficacy to skills as well as high correlations between preself‐efficacy scores administered at the beginning of training and preself‐efficacy scores collected at the end. These results suggest evaluators can distribute self‐efficacy assessments at the end of training to gather both pre and post data simultaneously.

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Collecting sophisticated evaluations even when corporate culture is resistant

Cited by 6 publications

References 5 publications

Moderating Effect of Financial Condition on the Influence of Tax Knowledge on Tax Compliance Behaviour among SMEs in Tanzania

Moderating Effect of Financial Condition on the Influence of Tax Knowledge on Tax Compliance Behaviour among SMEs in Tanzania

Pengembangan Model Perhitungan Nilai Keselamatan Transportasi Jalan Dengan Pendekatan Ilmu Psikologi

Are self-efficacy instruments comparable to knowledge and skills tests in training evaluation settings?

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