Compliance Behavior Research Articles

Examining the effect of different knowledge aspects on information security awareness

PurposeThe purpose of this paper is to identify the different aspects of knowledge and how they associate with information security awareness (ISA). The paper also explores how ISA differs based on demographic characteristics.Design/methodology/approachSurvey data was collected from 609 respondents in Malaysia.FindingsThe results show that increasing access to informal, multimedia learning mediums, declarative, schematic and strategic knowledge positively impacts an individual's ISA, whereas textual learning medium decreases the ISA. Respondents with different education levels significantly prefer different types of knowledge. Males learn better for ISA with schematic and strategic knowledge compared to females.Practical implicationsThe research provides implications for governments and organizations in designing effective ISA campaigns.Originality/valueStudies show that ISA is crucial in improving information systems policy compliance behavior. The literature has examined various topics ranging from the factors influencing the ISA to how ISA impacts information security behavior. However, there is a lack of study on how different aspects of knowledge impact ISA. This study identified various knowledge aspects from the literature and grouped them into the source, type of knowledge, emotion toward knowledge and learning medium.

On different pages? More dangerous than a papercut: Implications of incongruence between leader and member safety climate perceptions

The present study examined the presence of a gap between leaders’ and members’ safety climate perceptions in South Korean chemical companies. Also, it examined how this gap relates to workplace safety and organizational attitudes at the work-unit level by endorsing the notion that the psychological contract theory is an appropriate approach to understanding incongruence in safety climate perceptions. Paired t-test and response surface analysis were conducted using the sample of 4,978 organizational members nested within 122 work-units. Leaders reported significantly higher safety climate perceptions than members. When safety climate perceptions between leaders and members were significantly different, safety compliance behavior was low and injury rates, cynicism, and turnover intentions were greater. Incongruence in safety climate might compromise organizational safety and foster negative organizational attitude. Also, when safety climate perceptions of leaders and members were both high, then safety compliance behavior was high and cynicism was lower suggesting that convergent thinking regarding safety climate amongst leaders and members can be beneficial. The present study demonstrated the importance of monitoring and addressing the gap between leaders’ and members’ safety climate perceptions in hazardous industries.

Association of Depression With Precautionary Behavior Compliance, COVID-19 Fear, and Health Behaviors in South Korea: National Cross-sectional Study.

As of January 2022, the number of people infected with COVID-19 worldwide has exceeded 350 million. As the COVID-19 pandemic continues, people are affected in a wide range of areas of life, which in turn causes numerous psychological problems. Depression is a serious problem for people who have suffered from COVID-19. Depression can worsen COVID-19 precautionary behavior compliance or the health behavior itself. In addition, these depressive symptoms may have different characteristics depending on the individual's gender. The aim of this study was to determine whether depression is a factor that may affect COVID-19 fear, precautionary behavior compliance, and health behavior, and how these characteristic trends differ by gender. This was a secondary analysis of data from the 2020 Korea Community Health Survey (KCHS), a national cross-sectional survey conducted with complex sampling analysis. In 2020, the KCHS included COVID-19-related questions. For this study, we used the KCHS data from both the COVID-19-related questions and the Patient Health Questionnaire-9 scale. After weighting the data according to the KCHS guidelines, we calculated the distribution of men and women according to depression level. The data were collected using multiple-choice questions related to precautionary behavior compliance, COVID-19-related fears, and health behavior changes. Of the 204,787 participants, those who were clinically depressed had a greater tendency to not comply with precautionary behaviors. Regarding COVID-19, "fear" showed a decreasing trend in both men (adjusted odds ratio [AOR] 0.72, 95% CI 0.61-0.83) and women (AOR 0.74, 95% CI 0.63-0.86) with clinically relevant depression. Moreover, for both men and women, health behaviors deteriorated as depression intensified; the AOR for sleep duration changes was 2.28 (95% CI 2.00-2.59) in men and was 2.15 (95% CI 1.96-2.36) in women. Notably, the responses of clinically depressed women revealed a doubled increase in both their drinking (AOR 2.25, 95% CI 1.88-2.70) and smoking (AOR 2.71, 95% CI 1.95-3.77) habits compared with those of nondepressed women. Both men and women with more severe depression were more likely to violate precautionary health behaviors as their depression worsened. Health behaviors also deteriorated for both genders, but women tended to show a greater change. Therefore, additional studies and interventions for vulnerable groups such as severely depressed people are needed. More research is also necessary to develop interventions based on statistical comparisons of men and women.

Tax Education, Fairness and Penalty on Compliance Behavior of Micro, Small and Medium Enterprises in Bayelsa State, Nigeria

This study investigated the relationship between tax education, tax fairness and tax penalty on voluntary tax compliance in Bayelsa State, Nigeria. A cross sectional survey was conducted on a sample of owners of micro, small and medium enterprises (MSMEs) in Bayelsa State. Primary data were collected using a questionnaire with a five-point Likert scale. The sample was 313 owners of micro, small and medium enterprises (MSMEs) taxpayers that were purposely selected. The data collected were presented with the use of descriptive statistics, while bivariate and univariate analysis was used in the estimation of the regression model developed for the study. The results from the analysis revealed a positive and significant relationship between print form tax education and voluntary tax compliance; positive and significant relationship between electronic form tax education and voluntary tax compliance; positive and significant relationship between stakeholder sensitization programme and voluntary tax compliance; positive and significant relationship between tax fairness and penalty on voluntary tax compliance in Bayelsa State, Nigeria. The study concluded that tax education, tax fairness and tax penalty influence the level of tax compliance of micro, small and medium enterprises (MSMEs) in Bayelsa State, Nigeria. The study, therefore, recommended amongst others that the government through the relevant tax authorities should evaluate and re-integrate tax education programs feedback on tax behaviors to progressively increase revenue generation.

Damping Ratio Prediction for Redundant Cartesian Impedance-Controlled Robots Using Machine Learning Techniques

Implementing impedance control in Cartesian task space or directly at the joint level is a popular option for achieving desired compliance behavior for robotic manipulators performing tasks. The damping ratio is an important control criterion for modulating the dynamic response; however, tuning or selecting this parameter is not easy, and can be even more complicated in cases where the system cannot be directly solved at the joint space level. Our study proposes a novel methodology for calculating the local optimal damping ratio value and supports it with results obtained from five different scenarios. We carried out 162 different experiments and obtained the values of the inertia, stiffness, and damping matrices for each experiment. Then, data preprocessing was carried out to select the most significant variables using different criteria, reducing the seventeen initial variables to only three. Finally, the damping ratio values were calculated (predicted) using automatic regression tools. In particular, five-fold cross-validation was used to obtain a more generalized model and to assess the forecasting performance. The results show a promising methodology capable of calculating and predicting control parameters for robotic manipulation tasks.

Predictors of health behavior compliance for the prevention of Covid-19 based on the extended parallel process model in pregnant women in Iran

Pregnant women are at higher risk of getting severe Covid-19 disease and consequences on the health status of them and their fetuses. Despite vaccination, all preventive behaviors are emphasized. This study aimed to identify the determinants of Covid-19 preventive health behaviors in pregnant women using Extended Parallel Process Model. This cross-sectional study, was conducted on 175pregnant women. The model fit indices were acceptable. Knowledge had indirect effect on adherence to Covid-19 preventive behaviors trough mediating role of self-efficacy and response efficacy. So, it is suggested that, educational interventions should focus on increasing knowledge.

Cross-sectional survey of compliance behaviour, knowledge and attitudes among cases and close contacts during COVID-19 pandemic

ObjectivesA key public health intervention is self-isolation for cases and restriction of movement for contacts. This study aimed to identify predictors of compliance behaviour and describe knowledge and attitudes among cases and contacts identified by the national Contact Management Programme to inform the global public health response. Study designSecondary data analysis of anonymised cross-sectional survey data on national sample of cases and close contacts. MethodsA sample of 1000 cases and 1000 contacts was calculated to estimate compliance within a margin of error of 3% with 95% confidence. A telephone survey administered by trained interviewers collected information on socio-demographics, compliance behaviours, knowledge, and attitudes to COVID-19 from cases and close contacts. Data analysis included chi-squared statistics and multivariable logistic regression. ResultsMost cases and contacts complied with public health guidance with similar characteristics in those who did and did not comply. Reasons for non-compliance included exercise, medical appointment, shopping, and work. Cases and contacts reported high levels of understanding about symptoms of COVID-19 and satisfaction with available information. ConclusionAchieving high compliance with public health guidance is feasible and requires political leadership, policy changes and practical solutions.

Linking construction noise to worker safety behavior: The role of negative emotion and regulatory focus

Construction noise has been identified as one of the primary concerns because it is a pervasive stressor with a harmful effect on worker health. However, little is known about the processes and mechanisms linking construction noise to worker safety behavior. This study aims at understanding the effects of construction noise on worker safety behavior via negative emotion, and how these effects are influenced by two types of distinct regulatory focus (i.e., prevention and promotion focus). A questionnaire survey of 375 construction workers was performed and the data was analyzed using statistical tools. The regression analysis indicates that construction noise is significantly and negatively associated with both dimensions of safety behavior: safety compliance and safety citizenship behavior. Furthermore, the positive effect of construction noise on negative emotion is enhanced by prevention focus, while diminished by promotion focus. Also, the indirect effect of construction noise on safety compliance via negative emotion is moderated by prevention focus, such that construction noise has stronger relations with safety compliance via negative emotion when prevention focus is lower (vs higher). The findings advance the understanding of the relationships among noise, negative emotion, safety behavior and regulatory focus. This study also provides practical implication that reducing construction noise is important for organizations to protect workers’ healthy and safe outcomes.

Independent Smallholders Behaviour towards Complying with Malaysian Sustainable Palm Oil (MSPO) Certification

The mandatory implementation of Malaysian Sustainable Palm Oil (MSPO) requires the participation of all oil palm producers including the smallholders. The implementation of MSPO serves as one of the avenues to address the sustainability issues related to the development of the palm oil industry. The purpose of this study is to examine factors that influence the smallholders’ behaviour in complying with the mandatory MSPO implementation. A questionnaire was employed to measure the smallholders’ behaviours. The respondents were 404 oil palm independent smallholders in the state of Johor Darul Takzim. Correlation analysis was performed to test the relationship between variables. Using Theory of Planned Behaviour as the basic theory for the study, the findings revealed that attitude, subjective norms, perceived control behaviour and intention have a significant and positive relationship with MSPO compliance behaviour. Based on the study, there is a need to improve the smallholders’ attitude and perceived behavioural control to sustain smallholders’ behaviours to comply with the MSPO requirements.

Tax compliance of small and medium sized enterprises in Ghana

PurposeTax compliance studies have been extensively conducted across various jurisdictions. However, only partial answers have so far been provided for the question: “Why do people pay tax?”. The aim of this study is to report tax compliance behavior from both the supply side (SMEs) and demand side (tax collecting authorities) in Ghana.Design/methodology/approachA survey of 233 responses comprising 169 SME managers and 64 tax officials of the Ghana Revenue Authority qualified for the study. Data were modelled using covariance-based structural equations modelling (AMOS Graphics version 23).FindingsIsomorphic forces and tax fairness have a positive impact on tax compliance. However, the impact of strategic response on tax compliance was insignificant, which suggests that, although SMEs in Ghana adopt different strategies to respond to institutional pressures, such strategies do not influence their tax compliance behavior.Research limitations/implicationsThis study investigates tax compliance behavior among SMEs using a survey design from only one developing country – Ghana. Based on a cross-sectional survey and the approach used to gather the sample data, assessing any changes over time may be impossible.Practical implicationsThe findings suggest that SMEs’ tax compliance behaviors are shaped by institutional pressures in terms of obeying tax laws and filling their tax returns in a consistent manner. Given that isomorphic forces and tax fairness are significant predictors of tax compliance, SME tax compliance can be improved if strong institutions are incorporated in the administration of taxes. The findings also support the logical thinking of tax fairness theory that the higher SMEs perceived the tax system to be fair, the more their compliance behavior is encouraged.Originality/valueThis study represents one of the few to provide preliminary empirical evidence on tax compliance from the supply side of taxation in a developing economy. Therefore, the findings have implications for taxpayers in Ghana.

Property tax, taxpayers voices and tax compliance in local governments: A case study of land use charge in Lagos State, Nigeria

Property Tax (PT) is chargeable on real property on an annual basis. Worldwide, PT has been a subject of political debate as it plays a vital role in the area of political, social and economic activities. Property taxes evasion are very high in developing countries and perceived to have adversely affects Local Government (LG) revenues. Many studies have been conducted on taxpayers’ compliance behaviour, but not many focused on PT, taxpayer voices and Tax Compliance (TC). This study examined PT, taxpayers’ voices and TC in LGs using Land Use Charge (LUC) in Lagos State, Nigeria as case study. The study employed explanatory research design. Secondary data on LUC collections shared to LGs from 2011-2021 were used. Descriptive statistics of data analysis was adopted. The study revealed that the power of citizens’ voices against government policies and unfriendly laws has negative impact on tax revenues and compliance, this leads to citizens’ apathy, non-compliance and loss of tax revenues. The study also revealed that there are less TC to PT due to few numbers of properties enumerated and taxpayers’ compliance rate. The study recommends that PT laws should be friendly, just and fair while a good PT administration with the use of modern technology of Geographic Information Systems mapping for property identification and tax collections be enhanced. Government should also promote public awareness on PT payment while LG legitimacy and accountability to taxpayers would enhance climate of trust, minimized fraud, eradicate corruption and ensure voluntary tax compliance.

Misinformation and the Paradox of Trust during the covid-19 pandemic in the U.S.: pathways to Risk perception and compliance behaviors

As declared “infodemic” by the World Health Organization, the proliferation of Covid-19 misinformation has posed a significant challenge to public health efforts to tackle the pandemic. Despite initial evidence on the association between misinformation and behavior, researchers have yet to fully identify intervening variables to account for the behavioral effects of Covid-19 misinformation. To address this question, this study aims to examine whether and how consuming misinformation would predict public trust in health and political institutions, and in turn, shape risk perception and adherence to preventive behaviors. We conducted a web-based survey using a nationally representative sample of 1,400 U.S. adults in October 2020. We found that Covid-19 misinformation exposure was linked to lower trust in public health experts but higher trust in government, which led to a decrease in the perceived severity of Covid-19 and less compliance with public health guidance. Our findings uncover the complex social and psychological processes by which misinformation consumption undermines public health efforts during the pandemic crisis.

Zakat institutions’ adoption of social media

PurposeThis paper aims to explore the factors of social media adoption by zakat institutions.Design/methodology/approachThis study uses qualitative data as the main source of evidence. Data were collected using semi-structured face-to-face interviews. Ten respondents from eight zakat institutions across Malaysia were interviewed. Judgement sampling and snowballing techniques were used to select respondents. Data analysis was done in three phases, namely, data reduction, data display and conclusion confirmation.FindingsThe findings of this study found perceived benefits, ease of use, accessibility, formalization, training, management push and indirect public push to be the determinant factors that contribute to the adoption of a social media application in zakat institutions. They are discussed and organized into a few groups under four categories, namely, technological, organizational and environmental contexts based on the TOE framework.Research limitations/implicationsThis study contributes to the existing body of knowledge in technology adoption understanding with the engagement of a range of Technology Organization Environment (TOE) framework. However, for future research, quantitative data involving the zakat payers should be anticipated to further understand the issue.Practical implicationsOutput from this study may be useful to the adoption champions within zakat institutions, such as decision-makers and marketing officers. These people can help to provide guidelines and steer managers to focus on the identified factors in this study when adopting social media.Social implicationsThe finding from this study may help to increase the efficiency of two-way communication between zakat institutions and the community. It was found that the adoption of social media improved communication activities with the public and better handling of negative perceptions towards zakat institutions. The findings proved that using social media applications in zakat institutions can help create a better organizational image for the public by publishing instant and continuous news feeds on activities that specifically cater to the need of the asnaf. This can alleviate negative perceptions that zakat institutions are only good in collecting money, but not effective in helping the poor.Originality/valuePrevious zakat literature has focussed on different issues such as the determinants of zakat compliance behaviors, zakat fund management, distribution of funds, zakat information system and digital marketing; however, little is known about how and why zakat institutions adopt social media applications as a communication tool with the public. Thus, this research makes a difference by focussing on a new aspect of study in the zakat environment, which aims to explore the factors of social media adoption by zakat institutions. This study also proposes the new appropriate TOE framework to understand the adoption behaviour by the zakat institution towards social media application.

Incentive-Driven Information Sharing in Leasing Based on a Consortium Blockchain and Evolutionary Game

Blockchain technology (BCT) provides a new way to mitigate the default risks of lease contracts resulting from the information asymmetry in leasing. The conceptual architecture of a consortium blockchain-based leasing platform (CBLP) is first proposed to facilitate information sharing between small and medium-sized enterprises (SMEs, the “lessees”) and leasing firms (LFs, the “lessors”). Then, based on evolutionary game theory (EGT), this study builds a two-party game model and analyzes the influences of four types of factors (i.e., information sharing, credit, incentive–penalty, and risk) on SMEs’ contract compliance or default behaviors with/without blockchain empowerment. The primary findings of this study are as follows: (1) SMEs and LFs eventually evolve to implement the ideal “win–win” strategies of complying with the contract and adopting BCT. (2) The large residual value of the leased asset can tempt SMEs to conduct a default action of unauthorized asset disposal, while leading LFs to access the CBLP to utilize information shared on-chain. (3) When the maintenance service is outsourced instead of being provided by lessors, the maintenance fee is not a core determinant affecting the equilibrium state. (4) There is a critical value concerning the default penalty on-chain to incentivize the involved parties to keep their commitments. (5) The capability of utilizing information, storage overhead, and security risk should all be taken into consideration when deciding on the optimal strategies for SMEs and LFs. This study provides comprehensive insights for designing an incentive mechanism to encourage lessees and lessors to cooperatively construct a sustainable and trustworthy leasing environment.

Effect of workshop education model based on Omaha system on compliance behavior of patients undergoing endoscopic lumbar discectomy for lumbar disc herniation

Effect of workshop education model based on Omaha system on compliance behavior of patients undergoing endoscopic lumbar discectomy for lumbar disc herniation

Analisis Faktor-Faktor Yang Mempengaruhi Perilaku Kepatuhan Masyarakat Penerima Sertipikat Ptsl “Non PBB” Terhadap Pembayaran Pajak Bumi Dan Bangunan Di Kelurahan Girian Indah

This research aims to analyzed the factors that affected the compliance behavior of the PTSL certificate recipients that have not who are not yet compliant in fulfilling their responsibility in paying property tax. This research was conducted in July till September 2022. The research method used in this research is Quantitative research. The results of the hypothesis by using the multiple regression linear formula showed that 1) The understanding regarding taxation does not significantly affected the compliance of PTSL certificate recipients in paying property tax in Girian Indah. Whether the people of Girian Indah understand about taxation does not causing meaningful impact for them to comply; 2) The awareness of paying taxes has a positive and significant impact to the PTSL certificate recipients compliance in paying property tax in Girian Indah. The higher the awareness of the taxpayer the higher the compliance of the people to pay their property tax; 3) Income has positive and significant effect to the compliance behavior of the PTSL certificate recipients in paying their property tax in Girian Indah. The higher the income of the taxpayer the higher the obedience of the people of Girian Indah to pay their property tax; 4) The quality of service has a positive and significant impact to the compliance behavior of the PTSL certificate recipients to pay their property tax in Girian Indah. The better the service provided by the tax officer, the higher the level of taxpayer compliance in paying property tax; 5) tax sanctions have a positive and significant effect on the compliance of PTSL certificate recipients in paying property tax in Girian Indah. The higher the tax sanctions given to taxpayers, the more obedient taxpayers will be in paying property tax.

The essence and characteristics of compliance: definition, functions, goals, ethical foundations, place in the organizational structure of the enterprise

Introduction. The paper examines compliance as an integral part of the organization that ensures compliance with internal and external rules and norms in it, as well as the place of compliance, its functions and goals in the enterprise. The importance of understanding the essence and ensuring the functioning of compliance at the enterprise and ways of preventing and detecting its violations, the ethical foundations of compliance and its place in the structure of the enterprise are studied. The experience and history of the development of compliance are considered on the example of real situations with international companies and the influence of these situations on the formation of the system of introducing compliance in organizations. The purpose of the paper is to consider and describe compliance as one of the functional components during the organization's activities, as well as to provide a description of its definition, functions, goals, ethical foundations and place in the organizational structure. Results. Compliance in the general sense is a set of processes that ensure compliance with internal rules of conduct in the organization, as well as external rules and regulations. Understanding the essence and making compliance work helps companies prevent and detect violations. If the company uses and attracts resources from other parties – from investors, creditors, donors – it is necessary to be able to assure them that the behavior of employees and compliance with applicable rules and regulations are monitored and supported, and not allowed to flow. Without effective compliance, it is impossible to reliably build or maintain trust with others. Trust develops through three elements: repeated interactions, honest communication, and commitment. Organizations cannot ensure that the second and third elements are fulfilled unless they have adopted rules of good communication and good performance. Compliance focuses on what behavior will and will not be permitted while accomplishing the tasks and objectives. Without a compliance function, decisions are random and made in a vacuum. That is why it is so important to understand the essence of compliance as such and its main indicators. Conclusions. The main practice of implementation of compliance and its development comes from abroad, where the consequences of significant violations led to regulation of compliance at the level of the entire country and had a gradual impact not only on local industries and organizations, but also on the geographical expansion of regulatory means. At domestic enterprises, if compliance exists in certain general rules and regulations, in many cases it still does not have an official status and regulations that would regulate and determine its place in the organization. Therefore, the following studies can be devoted to the issue of the development of perception and proper implementation of compliance by Ukrainian companies.

Individual Taxpayer Compliance Behavior: Influence of Educational Level, Income Level Ethnic Diversity

The purpose of this study is to investigate how individual taxpayer compliance at PT Trans Indonesia Superkoridor is impacted by factors like as income, education, and ethnic diversity. This study employs quantitative methodology. Primary data were used in this study, and respondents were given questionnaires to complete to collect data. Purposive sampling, with a sample size of 153 respondents, was the sampling strategy utilized. The following tests were used in this study: The F test, the partial test (t test), the heteroscedasticity test, the multicollinearity test, multiple regression analysis, and normality test. The study's findings demonstrate that ethnic diversity and educational attainment have a favorable and substantial impact on individual taxpayer compliance, while the level of income does not have a positive and insignificant effect on individual taxpayer compliance. The managerial implication of these findings is that companies and governments need to consider these factors in designing policies and strategies to improve individual tax compliance. tax education tailored to educational level, and a deep understanding of ethnic diversity to create an environment that supports tax compliance.

Ending Economic Sanctions in the Shadow of Bargaining Problems

AbstractCan imposers of sanctions end economic coercion without the fear of strengthening their targets’ capabilities? Senders may prefer to end sanctions given its ex post inefficiency, yet doing so might provide the target greater access to resources and contribute to its offensive behavior. Targets’ inability to credibly commit to reversing their policies while enjoying the gains from sanctions relief, coupled with the difficulty of perfectly observing their compliance behavior, creates an obstacle for ending sanctions and resuming profitable economic transactions. Using a game-theoretic model of sanctions removal under uncertainty about targets’ intentions and compliance behavior, I formally demonstrate and empirically find that sanctions are more likely to end if senders can successfully detect targets’ compliance, but only if the target considers the promised sanctions relief attractive. Targets that offset the costs of sanctions will not value the promised sanctions relief and choose not to negotiate over sanctions removal.

COVID-19 pandemic-induced organisational cultural shifts and employee information security compliance behaviour: a South African case study

PurposeThe purpose of this preliminary empirical research study is to understand how environmental disruption such as brought on by the COVID-19 pandemic induces shifts in organisational culture, information security culture and subsequently employee information security compliance behaviour.Design/methodology/approachA single-organisation case study was used to develop understanding from direct experiences of organisational life. Both quantitative and qualitative data were collected using a sequential mixed methods approach, with the qualitative phase following the quantitative to achieve complementarity and completeness in analysis. For the quantitative phase, 48 useful responses were received after a questionnaire was sent to all 150–200 employees. For the qualitative phase, eight semi-structured interviews were conducted. Statistical software was used to analyse the quantitative data and NVivo software was used to analyse the qualitative data.FindingsThe pandemic-induced environmental disruption manifested as a sudden shift to work-from-home for employees, and relatedly an increase in cybercrime. The organisational response to this gave rise to shifts in both organisational and information security culture towards greater control (rule and goal orientations) and greater flexibility (support and innovation orientations), most significantly with information security culture flexibility. The net effect was an increase in employee information security compliance.Originality/valueThe vast literature on organisational culture and information security culture was drawn on to theoretically anchor and develop parsimonious measures of information security culture. Environmental disruptions such as those caused by the pandemic are unpredictable and their effects uncertain, hence, the study provides insight into the consequences of such disruption on information security in organisations.