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Article
Publication date: 8 November 2023

Gurbir Singh and Abhishek Mishra

Customer participation (CP) in service recovery is one of the ways to co-create value with the service provider. Most existing studies assume that customers are willing to…

351

Abstract

Purpose

Customer participation (CP) in service recovery is one of the ways to co-create value with the service provider. Most existing studies assume that customers are willing to participate in service recovery, provided the firm offers them the opportunity. In this study, the authors propose the construct named customer intention to participate in service recovery (CIPSR), develop a scale for it and argue that it is not always implicit but rather is dependent on the consumer's perceived control.

Design/methodology/approach

A multi-method approach was used with a combination of qualitative interviews, literature review, unaided dimension identification, correspondence analysis, exploratory factor analysis (EFA), confirmatory factor analysis (CFA) and structural equation modelling to develop the CIPSR scale. The authors used structural equation modelling to test the proposed effect of perceived control on CIPSR.

Findings

The study proposes a four-dimensional scale for CIPSR. The authors also found support for the effect of perceived control on CIPSR, with anxiety and failure controllability attribution as intermediate variables.

Originality/value

This study develops a comprehensive scale to measure CIPSR using a rigorous multi-method technique, as well as establishes its importance in the existing literature.

Details

Journal of Service Theory and Practice, vol. 33 no. 6
Type: Research Article
ISSN: 2055-6225

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Article
Publication date: 20 December 2024

Himanshu Shekhar Srivastava, Gurbir Singh and Arun Kumar Kaushik

The purpose of this study is to explore the social norms influencing consumer participation in consumption tax evasion (CTE) by examining both passive and active roles from a…

37

Abstract

Purpose

The purpose of this study is to explore the social norms influencing consumer participation in consumption tax evasion (CTE) by examining both passive and active roles from a social marketing perspective. The study aims to identify the factors that prompt consumers to engage in or abstain from CTE, with a particular focus on the interplay of descriptive and injunctive norms and perceived consumer effectiveness (PCE).

Design/methodology/approach

The study utilizes a scenario-based experimental design involving 306 respondents in India, stratified by demographics and tax compliance attitudes. We used the PROCESS Macro to analyze the data using established scales for measuring descriptive and injunctive norms and PCE.

Findings

The results indicate that descriptive norms significantly increase the intention to engage in CTE, while injunctive norms weaken this relationship. PCE strengthens the moderating effect of injunctive norms. These findings highlight the mechanisms driving passive participation in CTE.

Social implications

This study underscores the importance of societal norms and individual efficacy beliefs in shaping ethical behaviors such as tax compliance. By understanding these factors, governments can better design social marketing campaigns and public policies that foster a more compliant and ethically aware society.

Originality/value

The originality of this research lies in its examination of both passive and active consumer participation in CTE, a relatively understudied area within tax compliance literature. It extends the discourse on social norms and tax evasion by incorporating the nuanced roles of descriptive and injunctive norms and offers valuable insights for academicians, tax authorities and policymakers interested in behavioral interventions.

Details

International Journal of Sociology and Social Policy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0144-333X

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Article
Publication date: 31 July 2018

Himanshu Shekhar Srivastava, Gurbir Singh and Abhishek Mishra

This study aims to investigate the extent to which consumers recognize participation in consumption tax evasion (CTE) as an ethical issue and the impact of moral recognition on…

1067

Abstract

Purpose

This study aims to investigate the extent to which consumers recognize participation in consumption tax evasion (CTE) as an ethical issue and the impact of moral recognition on consumer intention to participate. It also explores the role of religiosity and attitude toward government in the ethical decision-making process of consumers.

Design/methodology/approach

The model was tested using the structural equation modeling approach over 128 responses collected through the mail survey.

Findings

The results of the study suggest that attitude towards government and religiosity influences the consumers’ intention to participate in CTE. The negative attitude toward government enhances the intention to participate in CTE. Religiosity negatively influences the intention to participate in CTE and makes people recognize participation in CTE as a moral issue.

Research limitations/implications

There is a need to explore the impact of other factors such as social norms and personality traits on the consumer decision-making to participate in CTE.

Practical implications

This study indicates that the even when people recognize participation in CTE as morally wrong, they do not have intentions to avoid such behavior because of their attitude toward government. Governments need to improve their image among consumers to reduce CTE. Also, there is a need to launch social marketing campaigns to move consumers from just recognizing moral issues in CTE to forming intentions to resolve those issues.

Originality/value

Earlier studies have explored the moral issue related to tax evasion in a context where an individual has directly participated in such an act, whereas this study explores the ethical aspect in the situation where consumers play an indirect role in tax evasion, i.e. CTE. In the context of participation in CTE, this study points out that the consumers recognize their indirect participation in CTE as a moral issue, but they lack the intention to curb such behavior. Further, no earlier study has explored the impact of religiosity and attitude toward government in such indirect participation in tax evasion.

Details

Journal of Indian Business Research, vol. 10 no. 3
Type: Research Article
ISSN: 1755-4195

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Article
Publication date: 19 July 2022

Vikas Kumar, Arun Kumar Kaushik and Gubir Singh

The present study aims to develop and offer a model to evaluate the customers' attitude and intention to adopt solar net metering systems (commonly called solar NMS) in a…

260

Abstract

Purpose

The present study aims to develop and offer a model to evaluate the customers' attitude and intention to adopt solar net metering systems (commonly called solar NMS) in a developing economy. Therefore, the research examines different factors affecting the Indian households' attitudes and intention to adopt solar NMS.

Design/methodology/approach

The data were collected from 247 solar NMS users from India. The structural equation modeling (SEM) technique was applied using SmartPLS 3.3.2 software to analyze the impact of various factors on their adoption intention. The conceptual model comprises environmental concern, perceived ease of use (PEOU), subjective norms, perceived usefulness (PU), attitude and behavioral intention to adopt solar NMS.

Findings

Subjective norms and environmental concerns significantly influence the PU and PEOU of solar NMS. Also, PU and PEOU significantly influence their attitude and intentions toward adopting solar NMS. Thus, the perceived social pressure and environmental concern affect their perception of solar NMS's usefulness and ease of use, leading to favorable attitudes and adoption intentions. Additionally, the solar NMS benefits the customers, society and the environment by enhancing environmental quality, compatibility with the modern lifestyle, and reducing dependency on the power grid and electricity bills. These benefits shape the customers' overall perception and increase the adoption of solar technologies.

Originality/value

The present research helps bridge the gaps in the existing literature by identifying (1) factors affecting customers' intention toward solar technologies in developing nations and (2) describing the significant prediction of environmental concern and subjective norms to increase solar technologies adoption.

Details

Built Environment Project and Asset Management, vol. 12 no. 6
Type: Research Article
ISSN: 2044-124X

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