Attributes, Ethical Attitudes and Behaviors of Tax Evaders in a Permissive Collection Society

Tax evasion remains a fascinating research topic, as it is more often committed by individuals considered by society to be “ethical.” The purpose of this study is to explore the various attitudes of tax evaders and examine them in relation to their personal moral philosophies. The results of the current study found that tax evaders possessed several attributes, and their personal moral philosophy attitudes (idealism or relativism) influenced their ethical behavior. Idealism was found to be negatively associated with self-interest tax evasion behavior while relativism had the opposite effect. Idealism was also found to be positively related to tax evasion attitudes stemming from perceived “injustice” of the tax system. The results were explained with respect to the study’s setting of a permissive tax collection society and lower moral intensity of respondents. Managerial implications of this study explained, among others, why individuals who obeyed the idealistic moral philosophy often sought tax evasion

Does religiosity determine affinities to CSR?

This paper aims at exploring the extent to which Corporate Social Responsibility (CSR) orientations are influenced by the level of religiosity among business professionals. Previous empirical research has highlighted the influence of personal values and belief systems on managerial CSR orientations, presenting mixed evidence in relation to the influence of religious ethics on responsible business orientations. Our paper advances knowledge in this important area of research by (1) synthesizing scattered available literature on the topic and (2) presenting fresh empirical insights from the Lebanese multi-religious context in relation to how an individual’s type of religiosity (intrinsic/extrinsic) affects their views of CSR. The results suggest that social extrinsic religiosity is related to a broader perspective of CSR, while intrinsic religiosity is related to a narrow view of CSR. Relevant insights and implications are synthesized accordingly

Learning organizations: diagnosis and measurement in a developing country context

Abstract: Purpose – The purpose of this paper is to assess the performance of a sample of Lebanese organizations vis-à-vis some of the core learning organization dimensions identified in the literature, focusing specifically on those dimensions that are considered most salient and relevant in the Lebanese context. Design/methodology/approach – The paper capitalizes on a comprehensive literature review to identify the core dimensions of the learning organization construct to be tackled in the questionnaire. The questionnaire was then compiled, comprising 40 questions consolidated from the published literature, addressing seven key learning organization dimensions. Factor analysis following survey administration allowed for filtering five dimensions of learning organizations that are most salient in the Lebanese context. Findings – Five salient characteristics of effective learning organizations are identified through factor analysis, namely employee participation, learning climate, systematic employee development, constant experimentation, and learning reward systems. The findings from the Lebanese sample vis-à-vis these five dimensions suggest that the main strength of Lebanese firms lies in systematic employee training, while their weakness rests in fostering continuous learning/experimentation. Originality/value – This paper draws attention to the fact that varying dimensions of learning organizations are accorded attention in different cultures, and it is important to use measurement instruments focusing on these to derive value added insights

The Egyptian Worker: Work Beliefs and Attitudes

work beliefs, work values, Egypt, Middle East, Arab, job attitudes, job satisfaction, attitudes toward women, GLOBE study,