The effect of personality traits and tax morale on tax evasion intention

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Godfered Matthew Yaw Owusu ◽  
Mary-Ann Bart-Plange ◽  
Theodora Aba Abekah Koomson ◽  
Miriam Arthur
Keyword(s):  
Personality Traits ◽  
Tax Evasion ◽  
Factor Model ◽  
Five Factor Model ◽  
Openness To Experience ◽  
Partial Least Square ◽  
Survey Method ◽  
Tax Morale ◽  
Content Type ◽  
The Relationship

Purpose This paper aims to explore the relationship among personality traits, tax morale and tax evasion intention of students. Using the five-factor model of personality ratings, this study hypothesizes that agreeableness, openness to experience, conscientiousness, extraversion and neuroticism are good predictors of both tax morale and tax evasion intentions of individuals. Further, this paper argues that tax morale correlates negatively with tax evasion intention. Design/methodology/approach A survey method was adopted and questionnaires were developed to elicit responses for the study. The study hypotheses were tested structurally using the partial least square-structural equation modelling technique. Findings The results of the study demonstrate the existence of a positive and statistically significant relationship between three dimensions of the personality traits (agreeableness, conscientiousness and openness to experience) and tax morale. Consistent with the expectation, the study also finds tax morale to be significant and negatively associated with tax evasion intention. Research limitations/implications This study concludes from the findings that improving the tax morale of individuals could be an important way by which tax authorities can improve voluntary tax compliance and reduce the incidence of tax evasion by individuals. Originality/value The study uses all the dimensions of the five-factor model to examine the tax evasion intention of individuals. It also contributes to the theoretical literature by highlighting the mediating role of tax morale in the relationship between personality traits and tax evasion intention from an African perspective.

The influence of openness to experience and nostalgia proneness on brand loyalty

2018 ◽  
Vol 15 (4) ◽  
pp. 500-513
Author(s):  
Seniz Özhan ◽  
Nevin Altug ◽  
Eylem Deniz
Keyword(s):  
Personality Traits ◽  
Brand Loyalty ◽  
Structural Equation ◽  
Factor Model ◽  
Five Factor Model ◽  
Joint Effect ◽  
Equation Model ◽  
Openness To Experience ◽  
Content Type ◽  
The Relationship

Purpose The purpose of this paper is to examine the joint effect of two composite characteristics –openness to experience (OE) and nostalgia proneness (NP) – on product involvement (PI) and whether brand loyalty (BL) is a result of this PI. Design/methodology/approach In accordance with this purpose, a model suggesting that OE dimension of the five-factor model and NP influences PI and PI influences BL was developed and tested. The data used in the study were obtained from 1,392 participants from the Thrace region of Turkey. The authors use a structural equation model to test and confirm hypothesis. Findings OE influences PI and hence BL. On the other hand, it has been concluded that NP has no significant influence on PI. Research limitations/implications This is the first study to examine the influence of OE, one of the personality traits, and NP on BL. In this study, only OE, which is one of the five-factor personality traits, has been examined. Studies in the future may research the relationship between other personality traits and NP, PI and BL. Practical implications This paper provides managerial insights into why consumers’ personality traits and NP need to be taken into consideration in creating BL. Originality/value To the best of authors’ knowledge, the influence of OE and NP on BL has not been addressed in the current literature. Personality traits and NP are closely related to individuals’ behaviors as a consumer. Understanding the factors that influence consumer purchase decision processes is of crucial importance to managers and researchers alike. The paper is of great value for firms that consider enhance BL.

Does managerial personality influence pricing practices under uncertainty?

2017 ◽  
Vol 26 (7) ◽  
pp. 771-784 ◽  
Author(s):  
Mario Kienzler
Keyword(s):  
Personality Traits ◽  
Factor Model ◽  
Five Factor Model ◽  
Cross Sectional Study ◽  
Individual Characteristics ◽  
Openness To Experience ◽  
Cross Sectional ◽  
Content Type ◽  
Pricing Decisions ◽  
The Relationship

Purpose While marketing and management research suggests that managers’ individual characteristics influence pricing decisions, the influence of personality traits in this context remains unclear. This study aims to explore the relationship between the five basic personality traits of the five-factor model (extraversion, conscientiousness, openness to experience, agreeableness and neuroticism) and three basic pricing practices (value-, competition- and cost-informed). Design/methodology/approach On the basis of a non-experimental decision-making scenario, the analysis examines the pricing decisions of 57 managers in relation to a new business service. Findings The results suggest that managers’ conscientiousness and openness to experience are positively related to preference for value-informed pricing. Similarly, managers’ agreeableness is positively related to preference for competition-informed pricing and managers’ openness to experience and agreeableness are positively related to preference for cost-informed pricing. Research limitations/implications The cross-sectional study design does not support causal inference, and the modest sample size may limit the external validity of the findings. Practical implications By increasing awareness of the influence of personality on pricing preferences, the findings are of relevance to managers who are directly involved in pricing decisions. Additionally, the findings are informative for managers who must assign responsibility for pricing authority within firms. Originality/value This empirical exploration of the relationship between certain personality traits and specific pricing practices contributes to the literature on psychological aspects of pricing theory by showing how managerial personality influences pricing preferences under uncertainty.

scholarly journals Moderating Effect of Employee Engagement on the Relationship between Personality Traits and Team Performance: A Study of Employees in Private Colleges in Oman

2020 ◽  
Vol 15 (3) ◽  
pp. 67
Author(s):  
Ms. Faiza Amir ◽  
Zaheer Ahmed Khan
Keyword(s):  
Personality Traits ◽  
Employee Engagement ◽  
Team Performance ◽  
Private Colleges ◽  
Factor Model ◽  
Five Factor Model ◽  
Openness To Experience ◽  
Moderating Effect ◽  
The Impact ◽  
The Relationship

This study examines the impact of the five-factor model of personality on team performance of teaching and administration staff in private colleges in Oman. The five-factor model consists of extroversion, agreeableness, conscientiousness, openness to experience and neuroticism. A field study had been conducted using a sample size of 130 employees in private colleges in Oman. Data was collected through a 36-item questionnaire through convenience sampling. As anticipated, the results are consistent with many previous searches presenting the relationship between agreeableness, conscientiousness, extroversion, and openness to experience on team performance is positive and significant while neuroticism has a negative relationship with team performance. Employee engagement does moderate the relationship between extroversion, agreeableness, conscientiousness, neuroticism and team performance. Employee engagement has a minor moderating effect on the relationship between openness to experience and team performance. The study has enlightened the reality of the relationship between personality traits and team performance with a clear understanding of the academic administration of colleges in Oman. Therefore, organizations should consider the personality traits of employees to improve the overall performance of teams. The sampling from a similar type of organization and exclusion of some of the contextual variables are limitations of this study that hinder generalization to other industries and contexts. This research recommends to include other variables such as gender difference and organizational culture through a cluster of organizations with a large sample that may add more to the validity of results for generalization.

Self-Perceived Emotional Intelligence and Creative Personality

2002 ◽  
Vol 21 (4) ◽  
pp. 293-309 ◽  
Author(s):  
Uwe Wolfradt ◽  
Jörg Felfe ◽  
Torsten Köster
Keyword(s):  
Emotional Intelligence ◽  
Personality Traits ◽  
Factor Model ◽  
Five Factor Model ◽  
Thinking Styles ◽  
Verbal Intelligence ◽  
Rational Form ◽  
Intelligence Scale ◽  
Perceived Emotional Intelligence ◽  
The Relationship

This study examines the relationship between self-perceived emotional intelligence (EI) measured by the Emotional Intelligence Scale (EIS) [1] and other personality measures including the five-factor-model. The EI construct has lately been re-defined as the ability to think intelligently about emotions and to use them to enhance intelligent thinking [2]. Two studies provide support that self-reported EI is mainly associated with personality traits (extraversion, agreeableness, conscientiousness, self-perceived creativity), life satisfaction and thinking styles with only a low relation to verbal intelligence. Furthermore, persons higher in the EI dimension “emotional efficacy” produced more creative performances than persons low in this domain. These findings suggest that self-reported EI cannot be considered as a rational form of intelligence so that it does qualify to fit into the framework of personality traits.

Social Support as a Mediator of the Personality-Physical Functioning Relationship in a National Sample of African Americans: A Two-Wave Longitudinal Study

2021 ◽  
pp. 009579842110379
Author(s):  
Eddie M. Clark ◽  
Lijing Ma ◽  
Beverly R. Williams ◽  
Crystal L. Park ◽  
Cheryl L. Knott ◽  
...  
Keyword(s):  
Social Support ◽  
African Americans ◽  
Personality Traits ◽  
Physical Functioning ◽  
Factor Model ◽  
Five Factor Model ◽  
Healthcare Providers ◽  
National Sample ◽  
National Probability Sample ◽  
The Relationship

The present study investigates whether social support mediates the relationship between personality traits and physical functioning among African Americans over 2.5 years. Data were collected from a national probability sample of African American adults (analytic sample N = 312). Telephone surveys included measures of the five-factor model personality traits, social support, and physical functioning. Personality traits were assessed at Time 1 (T1), and social support and physical functioning were assessed 2.5 years later at Time 2 (T2). Physical functioning was assessed using the SF-12 at T2. Results indicated that T2 social support mediated the relationship between T1 personality traits and T2 physical functioning for the traits of conscientiousness, extraversion, agreeableness, and neuroticism, but not for openness to experience. This information may be useful to healthcare providers and community members in developing strategies targeting personality traits in cultivating social support for health promotion.

Big Five personality traits in simulated negotiation settings

2018 ◽  
Vol 13 (2) ◽  
pp. 201-213 ◽  
Author(s):  
Pedro Fontes Falcão ◽  
Manuel Saraiva ◽  
Eduardo Santos ◽  
Miguel Pina e Cunha
Keyword(s):  
Personality Traits ◽  
Factor Model ◽  
Five Factor Model ◽  
Big Five Personality ◽  
Content Type ◽  
Situational Variables ◽  
Integrative Negotiation ◽  
Negotiation Behavior ◽  
New Findings ◽  
And Behavior

Purpose After a hiatus in the research on individual differences in negotiation, there has been a surge of renewed interest in recent years followed by several new findings. The purpose of this paper is to explore the effects that personality, as structured by the five-factor model, have over negotiation behavior and decision making in order to create new knowledge and prescribe advice to negotiators. Design/methodology/approach This study replicates observations from earlier studies but with the innovation of using a different methodology, as data from a sample of volunteer participants were collected in regard to their personality and behavior during two computerized negotiation simulations, one with the potential for joint gains and the other following a more traditional bargaining scenario. Findings Significant results for both settings were found, with the personality dimensions of agreeableness, conscientiousness, and extraversion systematically reoccurring as the most statistically relevant, although expressing different roles according to the type of negotiation and measure being registered. The findings thus suggest a multidimensional relationship between personality and situational variables in which specific traits can either become liabilities or assets depending upon whether the potential for value creation is present or not. Originality/value The new findings on the impacts of personality traits on both distributive and integrative negotiations allow negotiators to improve their performance and to adapt to specific distributive or integrative negotiation situations.

UNDERSTANDING DIFFERENCES IN WEB USAGE: THE ROLE OF NEED FOR COGNITION AND THE FIVE FACTOR MODEL OF PERSONALITY

2001 ◽  
Vol 29 (4) ◽  
pp. 391-398 ◽  
Author(s):  
Tracy L. Tuten ◽  
Michael Bosnjak
Keyword(s):  
Product Information ◽  
Factor Model ◽  
Five Factor Model ◽  
Need For Cognition ◽  
Openness To Experience ◽  
Web Usage ◽  
Five Factors ◽  
The Relationship ◽  
The Web

Using the Five-factor model of personality and Need for Cognition, the authors investigated the relationship between personality and Web usage. Of the five factors, Openness to Experience and Neuroticism showed the greatest association to Web usage. Openness to Experience was positively related to using the Web for entertainment and product information, while Neuroticism was negatively related to Web usage. Need for Cognition was significantly and positively correlated with all Web activities involving cognitive thought.

Leader personality traits and employee job satisfaction in the media sector, Kenya

2017 ◽  
Vol 29 (1) ◽  
pp. 133-146 ◽  
Author(s):  
Mary Agnes Wambui Kiarie ◽  
Loice C. Maru ◽  
Thomas Kimeli Cheruiyot
Keyword(s):  
Job Satisfaction ◽  
Personality Traits ◽  
Organizational Performance ◽  
Big Five ◽  
Factor Model ◽  
Five Factor Model ◽  
Business Environment ◽  
Emotional Stability ◽  
Content Type ◽  
Employee Job Satisfaction

Purpose The purpose of this paper is to determine the effect of leader personality traits on employee job satisfaction. A leader personality trait on employee job satisfaction remains a cause of concern in the contemporary business environment. Design/methodology/approach The study employed an explanatory research design to establish the cause-effects between leader personality traits and employee job satisfaction. Path goal theory and Big Five-factor model of personality traits underpinned the study. Questionnaire was used to obtain data pertaining to the model’s constructs. A multiple regression equation model tested the hypotheses. Findings The study showed that leader extraversion; openness to new experiences; emotional stability; conscientiousness and agreeableness have significant effects on employee job satisfaction. The study thus concluded that leaders who portray extraversion; openness to new experiences; emotional stability; conscientiousness and agreeableness enhance employee job satisfaction. Research limitations/implications This study was only limited to leader personality traits and employee job satisfaction; as such further research area could be undertaken in leader personality traits and organizational adaptation to change. Practical implications Leaders need to communicate to employees effectively, listen to their input and feedback, mentoring and empowering them, be innovative and creative, embracing the determination of standards for task performance and be empathetic. Social implications As organizations are exposed to changes, not only to prosper but also to survive in the current dynamic changing environment, leaders must be cognizant of the fact that employee job satisfaction is the bedrock of sustainable organizational performance. Originality/value The paper enhances on how leader personality traits (Big Five-factor model of personality traits) affects employee job satisfaction and performance in organizations.

ASSOCIATION BETWEEN PERSONALITY TRAITS AND ATTENDING A FITNESS CENTER

2007 ◽  
Vol 35 (10) ◽  
pp. 1323-1324 ◽  
Author(s):  
Lily Shui-Lien Chen ◽  
Yung-Hsin Lee
Keyword(s):  
Personality Traits ◽  
Positive Emotions ◽  
Factor Model ◽  
Five Factor Model ◽  
Negative Emotions ◽  
Design Strategy ◽  
Openness To Experience ◽  
Measurement Scale ◽  
High Tendency ◽  
Fitness Center

The sports and recreation industry is emerging in Taiwan. Few related studies have used it as a sample. This study has been designed to explore the notion of personality traits based on fitness center members in Taiwan. Because of its validity and wide use (Furnham, Moutafi, & Crump, 2003), the Five Factor Model (FFM) developed by McCrae and John (1992) is adopted in this study to assess the personality of fitness center members. The measurement scale of personality traits is cited from Saucier's (1994) Mini-Markers. The empirical findings reveal that those people with low tendency to experience negative emotions, i.e., neuroticism, and high tendency to experience positive emotions, i.e., extroversion, openness to experience, agreeableness, and conscientiousness, will join the fitness center. Sports and recreation industry managers can design strategy to satisfy their customer needs based on these findings.

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