eJournal Articles :: Kembali ::

Rule violations by SMEs: The influence of conduct within the industry, company culture and personal motives

No. Panggil : eja-21-0241
Nama Orang : Peeters, Marlijn Denkers, Adriaan Huisman, Wim
Penerbitan : [Place of publication not identified] : Sage - Crime and Justice, 2020
AbstrakThe literature suggests many different variables that may explain rule violations by companies. These can be categorized into variables at the industry level, such as the degree of rule violations, at the company level, such as the organizational culture, and at the individual level, such as personal or social norms. From the Dutch Tax Administration s (2009) registration data, industries were selected with relatively low and relatively high tax correction rates. Within these industries, small and medium-sized enterprises (SMEs) with 20-150 employees were selected that either had received no (or negative) corrections or had received large positive corrections, resulting in a population of 1558 companies. In 194 of these SMEs, both the director and an employee were interviewed about violations of administrative, environmental and tax obligations, about their personal motives and about the ethical organizational culture. The results of the study show that all three levels of variables explain intentions to comply or to violate the rules. Ethical culture contributes to explaining the compliance intentions of both directors and employees. However, in contrast to previous research, about half of the SMEs cannot be characterized by a coherent ethical culture.
Entri Tambahan Nama Orang
001 Hak Akses (open/membership)membership
Kata KunciCorporate crime, company culture, regulatory compliance, SMEs, white-collar crime
ISSN
Tahun Terbit2020
No. Indukeja-21-0241
Entri Sumber DataSage - Crime and Justice
Entri Utama Nama orangPeeters, Marlijn; Denkers, Adriaan; Huisman, Wim
Volume, Nomor, Tahun dan Hlm.vol. 317, no. 1, p. 50-69
Barcodeeja-21-0241
Subjek Topik
Judul UtamaRule violations by SMEs: The influence of conduct within the industry, company culture and personal motives
Kode Bahasaeng
Sumber KoleksiPerpustakaan Nasional
No. Panggil No. Barkod Ketersediaan
eja-21-0241 eja-21-0241 TERSEDIA
Shelf
 Rule violations by SMEs.pdf :: Unduh

LOGIN required

Catatan: Hanya file pdf yang dapat dibaca online
Ulasan:
Tidak ada ulasan pada koleksi ini: 57799
Tidak ada abstrak pada koleksi ini
:: Perpustakaan Sekolah Tinggi Ilmu Kepolisian (STIK)
LONTAR 4 :: Library Automation and Digital Archive