Framing Tax Audit Risks: The Role of Temporal Framing and Perceived Fairness

2019 ◽  
pp. 1-19
Author(s):  
Christie L. Comunale ◽  
Charles A. Barragato ◽  
Denise Buhrau
Keyword(s):  
Perceived Fairness ◽  
Temporal Framing ◽  
Tax Audit

It’s just not fair: exploring the effects of firm customization on unfairness perceptions, trust and loyalty

2014 ◽  
Vol 28 (6) ◽  
pp. 484-497 ◽  
Author(s):  
Bang Nguyen ◽  
Philipp “Phil” Klaus ◽  
Lyndon Simkin
Keyword(s):  
Conceptual Model ◽  
Customer Loyalty ◽  
Linear Regression Analysis ◽  
Perceived Fairness ◽  
Content Type ◽  
Negative Perceptions ◽  
Loyalty Intentions ◽  
And Behavior ◽  
Development And Validation

Purpose – The purpose of this study is to (a) develop a conceptual framework exploring the relationships between perceived negative firm customization, unfairness perceptions, and customer loyalty intentions, and (b) investigate the moderating effects of trust in these relationships. The study explores how customizing offers to match customers’ individual needs and how treating customers differentially provoke unfairness perceptions among those not being considered most important. While the literature discusses unfairness perceptions of pricing, promotion, and service, less is known about unfairness in customization practices. Design/methodology/approach – Using a survey approach, 443 completed questionnaires we collected. Following validation of our item measures, a hierarchical linear regression analysis was conducted to test the conceptual model and hypothesized linkages between our constructs. Findings – The results demonstrate that customers’ negative perceptions of customization increase their unfairness perceptions. Unfairness perceptions drastically reduce customer loyalty intentions with trust acting as a significant moderator. Trust increases loyalty intentions even when unfairness perceptions are present. Our findings provide a foundation for understanding how firms may improve their perceived fairness. This increase in perceived fairness creates positive attributions, reduces negative customer experience perceptions and increases loyalty intentions. Originality/value – Key contribution is the development and validation of a conceptual model explaining the linkages between firm customization and unfairness perceptions, firm customization and customer loyalty intentions and the moderating role of trust between these relationships. This study extends the understanding of how customization practices impact unfairness perceptions and, subsequently, influence consumers’ perceptions, intentions and behavior.

Summary and Conclusions

2017 ◽  
Author(s):  
Thomas R. Blanton, IV
Keyword(s):  
Entire System ◽  
Temporal Framing ◽  
Labor Time ◽  
Early Christian ◽  
Theoretical Perspectives ◽  
Material Goods ◽  
Paul's Letters ◽  
Interdisciplinary Study ◽  
Significant Opportunity

This chapter summarizes the previous chapters and notes that Paul’s letters shift the temporal framing of the classic formulation do ut des, “I give so that you might give.” Paul’s reformulation was rather “I give because you have given”; in his view, the preeminent gifts—God’s gift of his son, and Jesus’ gift of himself on the cross—had already been given. The effect was to render members of early Christian assemblies and other potential converts in the role of recipients of divine gifts, to which they were to respond with thanksgiving, gratitude, and reciprocal gifts of labor time, money, and other material goods. In this way, religious myth served as the catalyst for an entire system of exchange in the sociopolitical realm of the early Christian assembly: it facilitated the creation of a “spiritual economy.” Today, Paul’s letters facilitate the elaboration of a number of theoretical perspectives on gift exchange developed within the fields of anthropology and sociology; the conjunction in Paul’s letters of “religion” and “gift” provides significant opportunity for interdisciplinary study.

scholarly journals Gratefully Received, Gratefully Repaid: The Role of Perceived Fairness in Cooperative Interactions

PLoS ONE ◽  
2014 ◽  
Vol 9 (12) ◽  
pp. e114976 ◽  
Author(s):  
Lawrence K. Ma ◽  
Richard J. Tunney ◽  
Eamonn Ferguson
Keyword(s):  
Perceived Fairness ◽  
Cooperative Interactions

Reducing Older Workers’ Sickness Absence: The Moderating Role of Perceived Fairness

2019 ◽  
Vol 6 (2) ◽  
pp. 130-136
Author(s):  
Bernadeta Goštautaitė ◽  
Yiduo Shao
Keyword(s):  
Sickness Absence ◽  
Social Exchange ◽  
Older Workers ◽  
Social Exchange Theory ◽  
Positive Association ◽  
Perceived Fairness ◽  
Employee Survey ◽  
Public Sector Organization ◽  
Negative Effect

Abstract Although aging is often associated with higher vulnerability for illness, research has reported mixed results regarding the relationship between workers’ age and sickness absence. Drawing on social exchange theory, we propose that perceived fairness may attenuate the positive association between employee age and sickness absence. We tested our hypotheses by matching employee survey data with organizational archival data on sickness absence from a public sector organization in Lithuania (n = 458). Our findings showed that perceived fairness buffered the negative effect of age on sickness absence, which provides important implications.

The role of organizational justice in the customer orientation–performance relationship

2020 ◽  
Vol 33 (2) ◽  
pp. 277-297
Author(s):  
Francisco Trincado-Munoz ◽  
Leslier Valenzuela-Fernández ◽  
Melany Hebles
Keyword(s):  
Organizational Justice ◽  
Work Engagement ◽  
Structural Equation ◽  
Customer Orientation ◽  
Perceived Fairness ◽  
Content Type ◽  
And Performance ◽  
The Impact ◽  
The Relationship

PurposeWhile companies have increasingly encouraged employees to adopt a customer orientation, less attention has been given to the impact that customer orientation has on employees' job outcomes and performance. Previous research has used job demands-resource theory (JD-R) and proposed several mechanisms through which customer orientation influences performance, yet the intervening variables in the process have shown inconsistent results. The purpose of this paper is to investigate the contextual role of organizational justice on the relationship between customer orientation and performance through work engagement. In this way, offering more understanding of the contingent effects that intervene in the customer orientation–performance relationship.Design/methodology/approachUsing a structural equation model (SEM) in a sample of 249 marketing, sales and management managers in Chilean companies, this paper tested different hypotheses concerning the role of work engagement, organizational justice and customer orientation in relation to perceived performance.FindingsThis study informs that organizational justice (procedural and distributive justice) moderates the relationship between customer orientation and performance through work engagement. Precisely, the findings reveal that at lower values of organizational justice, changes in customer orientation negatively influence work engagement and in turn performance.Originality/valueThe results contribute to strengthening customer orientation theory by integrating a contextual variable often omitted: organizational justice. By exploring the moderation effect of organizational justice on customer orientation, this paper reveals contingent effects of employees' perceived fairness on the organization in the relationship between customer orientation and performance through work engagement. The findings encourage managers to look after employees' perceived organizational justice when they implement customer-oriented approaches, in particular, of those employees who work in the frontline sales and service positions.

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