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Article
Publication date: 1 August 2000

37

Abstract

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Disaster Prevention and Management: An International Journal, vol. 9 no. 3
Type: Research Article
ISSN: 0965-3562

Available. Content available
Article
Publication date: 17 April 2009

61

Abstract

Details

Industrial and Commercial Training, vol. 41 no. 3
Type: Research Article
ISSN: 0019-7858

Available. Content available
Book part
Publication date: 19 December 2017

Karin Klenke

Free Access. Free Access

Abstract

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Women in Leadership 2nd Edition
Type: Book
ISBN: 978-1-78743-064-8

Available. Open Access. Open Access
Article
Publication date: 6 August 2018

Ioana Alexandra Horodnic

The purpose of this paper is to conduct a systematic review of the factors that shape tax morale. A large range of random explanatory variables identified in the literature as…

20692

Abstract

Purpose

The purpose of this paper is to conduct a systematic review of the factors that shape tax morale. A large range of random explanatory variables identified in the literature as determinants of tax morale are synthesised and structured by drawing inspiration from the institutional theory.

Design/methodology/approach

To do this, a systematic search has been conducted using a library catalogue which provides access to more than 400 databases.

Findings

The finding is that the institutional theory provides a suitable theoretical basis to explore tax morale. Indeed, all the factors until now identified as determinants of tax morale (except the control variables/socio-demographic characteristics) can be categorised either as belonging to formal institutions or to informal institutions. The most salient factor is trust, with both vertical and horizontal trust positively related to tax morale.

Research limitations/implications

The outcome is a call for a more nuanced understanding of not only the effect of formal and informal institutions on tax morale but also how formal and informal institutions interact and alter each other and, consequently, affect tax morale.

Practical implications

The paper seeks to encourage governments to start recognising that as low tax morale arises when a gap exists between formal and informal institutions, they need to design policy measures aimed to reduce this gap, rather than persisting with deterrence measures.

Originality/value

This is the first systematic review of the factors that influence tax morale using an institutionalist lens.

Details

International Journal of Sociology and Social Policy, vol. 38 no. 9/10
Type: Research Article
ISSN: 0144-333X

Keywords

Available. Content available

Abstract

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International Journal of Entrepreneurial Behavior & Research, vol. 24 no. 5
Type: Research Article
ISSN: 1355-2554

Available. Content available
Book part
Publication date: 7 September 2011

Abstract

Details

Women of Color in Higher Education: Changing Directions and New Perspectives
Type: Book
ISBN: 978-1-78052-182-4

Available. Open Access. Open Access
Article
Publication date: 6 January 2025

Gunn-Berit Neergård and Gunhild Marie Roald

This paper explores perceptions of entrepreneurship among educators from several disciplines, to understand the circumstances for embedded entrepreneurship education across the…

160

Abstract

Purpose

This paper explores perceptions of entrepreneurship among educators from several disciplines, to understand the circumstances for embedded entrepreneurship education across the university.

Methodology

This qualitative study is based on eight online focus-group interviews with 44 university educators from different departments. Their experience with entrepreneurship ranged from being unfamiliar with entrepreneurship to being experienced entrepreneurs and entrepreneurship educators. We used social identity theory to analyse the data by theoretical thematic analysis.

Findings

The results show that educators may take the positions of “entrepreneurial outsiders” or “entrepreneurial insiders”, depending on their perceptions of entrepreneurship, as well as their ability to articulate and teach entrepreneurship. This study finds that educators often see themselves as “entrepreneurial outsiders”, lacking the competence to teach entrepreneurship. The findings highlight the importance of inclusive entrepreneurship discourse and innovation culture for educators to experience and acknowledge their “entrepreneurial insiderness”; the importance of contextual adaptation when teaching entrepreneurship in different disciplines and the importance of educators being contextualisation-bearers in entrepreneurship education for their students, bridging disciplines and showing that multiple social identities may co-exist.

Originality/value

This paper bridges a gap in the literature by looking at the educators’ perspective on entrepreneurship. The development of the two concepts of “entrepreneurial outsiderness” and “entrepreneurial insiderness” serves as an original contribution to social identity theory and the conversation of entrepreneurial identity, expanding our understanding of the complexity of enablers and barriers to embedded entrepreneurship education.

Details

International Journal of Entrepreneurial Behavior & Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-2554

Keywords

Available. Content available
Book part
Publication date: 14 March 2017

Kenneth M. Moffett

Free Access. Free Access

Abstract

Details

Forming and Centering
Type: Book
ISBN: 978-1-78635-829-5

Available. Content available
Article
Publication date: 10 July 2017

Anne-Marie Day

310

Abstract

Details

Safer Communities, vol. 16 no. 3
Type: Research Article
ISSN: 1757-8043

Available. Content available
Book part
Publication date: 18 August 2011

Abstract

Details

Women of Color in Higher Education: Turbulent Past, Promising Future
Type: Book
ISBN: 978-1-78052-169-5

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