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Tax evasion in developing countries is widespread. However, little attention has been paid to tax evasion in developing countries. This chapter addresses two research questions: RQ1: What are the determinants of tax evasion of Bangladesh? and RQ2: How do the interests of state actors influence tax evasion? The study focused on a developing country with reference to Bangladesh. This is because Bangladesh exhibits one of the smallest tax to GDP ratios in the world. Using quantitative and qualitative interviews, this chapter sheds light on the impact of state actor(s) role on tax evasion over the period 1981–2014. The state actor(s) failed to institutionalize the norms due to political influence. Results provide evidence that lack of enforcement increases tax evasion. The chapter provides a theoretical framework to study determinants of tax evasion.

Organisational implementations of information technology (IT) normally fail due to cultural forces that inhibit the usage levels required to facilitate successful IT implementation. The purpose of this paper is to explore IT implementation from an IT culture perspective (Leidner and Kayworth, 2006). In particular, it identifies and follows the trajectory of IT culture archetypes that emerge during the implementation process and further investigates their role in facilitating successful IT implementations.

This research adopts the qualitative single case study approach and draws on the implementation of a management information system in a Nigerian global bank.

The findings illustrate three different IT culture archetypes and provide insights into their dynamic nature. The progressive weakening of two IT culture archetypes and the corresponding strengthening of the third archetype shows how initial vision conflicts can get transformed into vision agreements.

This paper extends the IT culture perspective by illustrating how a congruence relationship between IT cultures and IT artefacts can be fostered. The paper shows how diverse IT cultures can develop reasonably quickly in line with initial user experiences of a system. When IT cultures are aligned with the values embedded in IT, positive engagement and usage of the technology results strengthening the presence of embracing IT cultures.

Australian cricket has traditionally been an exemplar of hyper-masculine sporting conservatism. However, cricket, as with a number of Australian sports, has recently introduced an elite women's league. Despite growth in participation and funding of women's cricket, it remains poorly understood at the elite level and particularly its fans. Drawing on the concept of gender-bland sexism (Musto et al., 2017), we investigate differences in fan engagement and perceptions of men's and women's cricket matches. Through a case study of Australian Women's Big Bash cricket team the ‘Sydney Sixers’, this chapter explores how women's cricket was experienced on match-day by fans, as well as perceptions of the value and quality of attending women's professional cricket. We first undertook participant observation at matches to understand how women's cricket was delivered, experienced and engaged with by fans. These observations informed a survey which was distributed to club members. Our findings suggest that there continue to be noticeable differences in the presentation of women's matches when compared to their male equivalents, providing evidence for the presence of gender-bland sexism in areas other than sports media.

In his soliloquy, Hamlet reasons about the choice of whether to end his life or not. Our own experience of choice contains many such instances of choice as the outcome of a reasoning process. This aspect of choice is not discussed in this book although I would look to Chapter 3 on mathematics, logic, artificial intelligence and ordinary language to provide a route into investigating this aspect.

The subject matter of psychology can be illustrated by addressing the questions, ‘who am I?’, ‘what do I spend my time doing?’ and ‘reflecting on my life, where have I come from and where am I going?’. I am a human being and also more generally an animal. I am a biological entity and also a psychological entity. I have an identity and a personality. I am an individual and also a member of a social system. I am similar to other human beings but also different. In some respects I am normal and in other respects abnormal.

The purpose of this paper is to address the call for more public sector empirical studies on benefits realisation (BR), to contribute to the literature on BR as a dynamic capability (DC) within the context of IT-enabled innovation in a public sector context and to highlight the challenges facing organisations if they adopt a BR competence and capability framework.

The empirical research conducted within this paper is an exploratory survey. Exploratory surveys are particularly useful when investigating a little known phenomenon and can help to uncover or provide preliminary evidence of association among concepts. This survey was a census of all National Health Service acute hospital trusts in England.

The study indicates that most hospitals that participated in the survey have a basic approach to BR and have yet to develop a more mature approach that would provide the strong micro-foundations of a BR capability.

The BR framework that has been the basis of the survey is interesting in terms of its components but is limited with regards to the micro-foundations of a benefits realisation capability within an organisation. The research suggests that organisations in the public sector need to focus much more on staff development and recruitment in the area of BR to ensure that they have the appropriate skills sets for a rapidly changing environment.

The paper proposes a framework for BR capabilities and IT-enabled change, and suggests that although the concept of maturity is valuable when considering the micro-foundations of BR, DCs change and respond to stimuli within the external and internal environment and must be renewed and refreshed regularly.

The factors that influence the ultimate level of success or failure of systems development projects have received considerable attention in the academic literature. However, previous research has rarely targeted different instances of a common type of system within a homogeneous organisational sector. This paper presents the results of a survey of IM&T managers within Community Trusts to gain insights into the factors affecting the success of Community Information Systems. The results demonstrate that the most successful operational systems were thoroughly tested prior to implementation and enjoyed high levels of user and senior management commitment. Furthermore, it has been shown that there is a relationship between the level of organisational impact and systems success, with the most successful systems engendering changes to the host organisation’s culture, level of empowerment and clinical working practices. In addition to being of academic interest, this research provides many important insights for practising IM&T managers.

The purpose of the study is to assess the implementation of integrated information systems in UK higher education institutions (HEIs) via multiple internal stakeholders.

The approach analyses the implementation strategy of two HEIs and assesses the impact of new systems on working practices. This involves interviews with various stakeholder groups from the HEIs, capturing 35 interviews.

Results indicate that growth of alternative power bases emerge within both HEIs, as well as new roles and responsibilities for administrative staff, and different working practices for academics. Varying levels of importance are given to people and culture, management support, user involvement and clarity of communication and systems' requirements at project pre-implementation, implementation and post-implementation stages.

This study provides lessons of HEIs planning to undertake significant change by implementing integrated information systems. Challenges emerge around fit, complexity, training, communication and consultation. Benefits gained and emerging challenges show some commonality between the two case HEIs, pointing the way forward for other “large” (student number determined) HEIs embarking on similar change.

The UK HEI sector is experiencing major change emphasising cost reduction and operational efficiency. Understanding challenges relating to significant systems change in complex settings with varying stakeholder demands has considerable sectoral value.

In recent years Professor Shackle's numerous, highly imaginative and original works on the role of expectation and uncertainty in the modelling of economic behaviour have at last become more widely acknowledged. However, still relatively little attention is paid to one of his seminal and earliest studies, that concerned with his own theory of expectations and individual decision making under uncertainty, work on which was begun and published in the 1930s and completed in 1949 with the appearance of the first edition of Expectation in Economics. Thereafter, until the early 1960s, his theory received a modest amount of interest. However, it tended to become neglected; reference rarely appears to it in books or papers on expectation, even in those papers discussing decision making under uncertainty (see, as one of the latest examples, G. O. Schneller and G. P. Sphicas, 1983). The literature has been dominated by the risk‐based, expected utility approach to decision taking.