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Tytuł:
The Theory of Planned Behaviour as a Research Tool an Connection with Tax Law and Economics
Autorzy:
Bellová, Jana
Špírková, Taťána
Powiązania:
https://bibliotekanauki.pl/articles/1368104.pdf
Data publikacji:
2021-02-01
Wydawca:
Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
Tematy:
theory of planned behavior
tax compliance.
Opis:
The Theory of Planned Behaviour (TPB) is a theory from the field of psychology that was developed by Icek Ajzen in 1985 in order to predict and change human behavior. The theory works with three basic inputs concerning the studied behavior of the person. These then lead to an intention to behave in a certain way. Over the years the theory has been successfully applied to research in various fields. By using the method of systematic review, deduction, induction and synthesis, the article looks into the use of the TPB research model in connection with tax law and economics. One of the areas where tax law and economics meet is taxes. Hence the aim of the article is to confirm or disapprove the hypothesis that firstly TPB has been used in connection with taxes over the last ten years. If this hypothesis is confirmed then it is the aim to determine in which areas it has been applied. Secondly to confirm or disapprove the hypothesis that TPB has been used in connection with taxes in all seven world regions as divided by the World Bank. If that hypothesis is correct the aim is to determine how it has been applied in the Czech Republic and with what results.
Źródło:
Financial Law Review; 2021, 21, 1; 1-15
2299-6834
Pojawia się w:
Financial Law Review
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The Theory of Planned Behaviour as a Research Tool an Connection with Tax Law and Economics
Autorzy:
Bellová, Jana
Špírková, Taťána
Powiązania:
https://bibliotekanauki.pl/articles/1368135.pdf
Data publikacji:
2021-02-01
Wydawca:
Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
Tematy:
theory of planned behavior
tax compliance.
Opis:
The Theory of Planned Behaviour (TPB) is a theory from the field of psychology that was developed by Icek Ajzen in 1985 in order to predict and change human behavior. The theory works with three basic inputs concerning the studied behavior of the person. These then lead to an intention to behave in a certain way. Over the years the theory has been successfully applied to research in various fields. By using the method of systematic review, deduction, induction and synthesis, the article looks into the use of the TPB research model in connection with tax law and economics. One of the areas where tax law and economics meet is taxes. Hence the aim of the article is to confirm or disapprove the hypothesis that firstly TPB has been used in connection with taxes over the last ten years. If this hypothesis is confirmed then it is the aim to determine in which areas it has been applied. Secondly to confirm or disapprove the hypothesis that TPB has been used in connection with taxes in all seven world regions as divided by the World Bank. If that hypothesis is correct the aim is to determine how it has been applied in the Czech Republic and with what results.
Źródło:
Financial Law Review; 2021, 21, 1; 1-15
2299-6834
Pojawia się w:
Financial Law Review
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Application of the theory of planned behavior for explaining childbearing Intentions - assessment of operationalization and measurement
Wykorzystanie teorii planowanego zachowania w celu wyjaśnienia zróżnicowania intencji rodzicielskich - ocena operacjonalizacji i dobroci
Autorzy:
Mynarska, Monika
Powiązania:
https://bibliotekanauki.pl/articles/2087049.pdf
Data publikacji:
2012-08-28
Wydawca:
Uniwersytet Kardynała Stefana Wyszyńskiego w Warszawie
Tematy:
childbearing intentions
theory of planned behavior
reliability
validity
Opis:
The aim of the article is to evaluate how well the theory of planned behavior (TPB, Ajzen, 1991) has been operationalized within the Generation and Gender Programme. In this project, the TPB has been applied as a theoretical framework for investigating childbearing intentions. According to the model, childbearing intentions are determined by: attitudes towards having children, subjective norms concerning childbearing and perceived behavioral control. Scales to measure these variables have been introduced into the Generation and Gender Survey (GGS) that has been administered to thousands of respondents in Europe - almost 7 thousand individuals responded to the questions on childbearing intentions in Poland. The analyses conducted on the Polish data indicate that the reliability of the scales to measure attitudes, norms and perceived behavioral control is high. Nevertheless, several signihcant problems with their validity have been identihed. In particular, the scale of the perceived behavioral control does not provide valid results and should not be used to explain childbearing intentions.
Źródło:
Studia Psychologica; 2012, 1, 12; 21-36
1642-2473
Pojawia się w:
Studia Psychologica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Can tourists get used to the threat? A comparative study of tourists’ behavioral intention during the COVID-19 pandemic
Autorzy:
Młynkowiak-Stawarz, Anna
Bęben, Robert
Kraus, Zuzanna
Powiązania:
https://bibliotekanauki.pl/articles/40431579.pdf
Data publikacji:
2024-03-15
Wydawca:
Akademia Leona Koźmińskiego w Warszawie
Tematy:
Behavioral intention
Tourism
Theory of planned behavior
Habituation
Opis:
Purpose – The purpose of this paper is to present a model depicting the relationship between the behavioral intention of tourists in the conditions prevailing during a pandemic and other variables. Design/methodology/approach – In constructing the research procedure, two measurements of tourist behavioral intention were taken into account, which were taken far apart in time. In verifying the developed model, the results of surveys of 1,615 people carried out in June 2021 and 917 people carried out in December 2021 were considered. Findings – As a result of the habituation process, tourists show greater acceptance of the restrictions. Practical implications – Information on the basis of which companies make management decisions plays a significant role in the creation of company value. In the tourism sector, the information concerns primarily consumer behavior. Originality/value – Changes over time in risk perception, health protection motivation, and reactance due to perceived pandemic-related restrictions were taken into account in the context of behavioral intention towards tourism.
Źródło:
Central European Management Journal; 2024, 32, 1; 76-92
2658-0845
2658-2430
Pojawia się w:
Central European Management Journal
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Does Dispositional Positive and Negative Affect Predict Late-Career Entrepreneurial Intention? A Theory of Planned Behavior Perspective
Autorzy:
Lam, Melanie
Purc, Ewelina
Powiązania:
https://bibliotekanauki.pl/articles/31340932.pdf
Data publikacji:
2022
Wydawca:
Katolicki Uniwersytet Lubelski Jana Pawła II. Towarzystwo Naukowe KUL
Tematy:
affect
late-career
entrepreneurial intention
theory of planned behavior
Opis:
Late-career entrepreneurship can be a good answer to the problems of an aging population—age discrimination experienced by mature workers or inadequate pensions. For this reason, it is gaining increasing interest among researchers and policymakers. However, to date, very little is known about the factors that favor or hinder intentions to become entrepreneur at the late-career stage, especially those taking a psychological perspective. The current study aims to fill this gap by testing whether dispositional affect is related to entrepreneurial intention at the late-career stage. To explain the mechanism of this relationship, we use the theory of planned behavior. We conducted a study that included 292 non-self-employed people aged 45–81. The results showed that neither positive affect nor negative affect are directly related to entrepreneurial intention, but these relationships are rather indirect and go through components of the theory of planned behavior. This provides insights into explanation of late-career entrepreneurial intention and can be used by researchers, policymakers and practitioners, for example in programs supporting business start-ups by people approaching retirement age.
Źródło:
Roczniki Psychologiczne; 2022, 25, 4; 349-366
1507-7888
Pojawia się w:
Roczniki Psychologiczne
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Adults motivation to implement health behaviors
Autorzy:
Waldemar, Świętochowski,
Martyna, Wawrzków,
Powiązania:
https://bibliotekanauki.pl/articles/896725.pdf
Data publikacji:
2020-07-09
Wydawca:
Akademia Pedagogiki Specjalnej im. Marii Grzegorzewskiej. Wydawnictwo APS
Tematy:
motivation
health behavior
early and late adulthood
theory of planned behavior
lifestyle
behavior change
Opis:
More and more frequent occurrence of civilisational diseases has made it necessary to shape healthy lifestyle as well as to encourage people to practice health behaviors. Studies show that awareness of the benefits of such lifestyle itself does not guarantee the adequate level of motivation to pursue it. According to Isaac Ajzen’s theory of planned behavior it is subjective norms, an attitude towards behavior and a perceived behavioral control that affect motivation. The aim of our research was to verify the Aizen’s model in relation to health behaviors undertaken by adults, and to answer the question whether age (e.g. due to the decrease of body condition, but also the specificity of developmental tasks) is a factor which differentiates the level of motivation for health behaviors. The study included 60 people divided into two groups – early and late adulthood. We used conventional and original research tools: Health Behaviors Inventory, Multidimensional Health Locus of Control, Questionnaire for Attitudes towards Health Behaviors and Test of Subjective Norm for Health Behaviors – the latter two methods are of our own authorship. Among the most important results of the conducted research are the data indicating that an important predictor of health behaviors in the group of early adulthood are attitudes towards such behaviors (they explain 55% of the variability). At the same time, in the older group the significant variables are both attitudes and internal locus of control, which explain 35% of the variability of results. This information can be helpful when creating programs for changing health habits in different age groups.
Źródło:
Psychologia Wychowawcza; 2020, 59(17); 81-95
0033-2860
Pojawia się w:
Psychologia Wychowawcza
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
From intention to action: Understanding bank credit access through the lens of the theory of planned behavior
Autorzy:
Civelek, Mehmet
Ključnikova, Jana
Kloudová, Jitka
Veselá, Zuzana
Ključnikov, Aleksandr
Powiązania:
https://bibliotekanauki.pl/articles/39988816.pdf
Data publikacji:
2024
Wydawca:
Instytut Badań Gospodarczych
Tematy:
financial management
bank credit
Theory of Planned Behavior
entrepreneurship
cross-country analysis
Opis:
Research background: Bank credit access plays a determining role in enterprises’ financial growth, competitiveness, and internationalization. However, most entrepreneurs are afraid of being rejected from their credit applications due to financial disadvantages that reduce their probability of receiving credits. To minimize credit access concerns, their entrepreneurial behaviors that are included in the Theory of Planned Behavior (TPB), such as personal attitude (PA), perceived behavioral control (PBC), and subjective norm (SN), might be a good solution. However, depending on cultural differences, their attitudes regarding these factors might change, which also causes changes in firms’ probability of receiving credit. Purpose of the article: This research aims to examine whether the impact of PA, PBC, and SN on credit access of enterprises differ depending on the countries where they do their business. Methods: The researchers investigate 1367 enterprises from different countries. These firms are selected using a purposive sampling method, and then an online questionnaire is sent to the survey respondents. Binary Logistic Regression analyses are performed for analysis purposes. Findings & value added: The results indicate that while the impact of PA on bank credit access does not differ depending on the countries where firms are located, international differences exist in the impacts of PBC and SN on the credit access of enterprises. This paper finds international differences in the impact of RBV’s intangible assets (PA, PBC, SN) on a tangible asset of RBV (financial capability) and explains these results with the factors (economic, political, legal systems) included in Institution-based View, and brings all components of both theories RBV and Institution-based View in a unique research. Financial and educational support from governments and universities for fresh graduate individuals can stimulate entrepreneurial attitudes and financing abilities of prospective entrepreneurs to overcome credit access obstacles.
Źródło:
Oeconomia Copernicana; 2024, 15, 2; 683-715
2083-1277
Pojawia się w:
Oeconomia Copernicana
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The Role of Theory of Planned Behavior on Entrepreneurial Intention of Greek Business Students
Autorzy:
Tsordia, Charitomeni
Papadimitriou, Dimitra
Powiązania:
https://bibliotekanauki.pl/articles/633675.pdf
Data publikacji:
2015
Wydawca:
Uniwersytet Marii Curie-Skłodowskiej. Wydawnictwo Uniwersytetu Marii Curie-Skłodowskiej
Tematy:
entrepreneurial intention
Theory of planned behavior
attitudes
entrepreneurial curriculum and content
business students
Greece
Opis:
Purpose – The main purpose of this study is twofold: (1) to measure and compare the entrepreneurial intention of business students attending the first and the fourth year of Business studies in a Greek university in order to determine the impact of curriculum and (2) to explore the role of the Theory of Planned Behavior (TPB) in explaining students’ entrepreneurial intention.Design/methodology/approach – A questionnaire was distributed to a sample of 186 students attending the 1st (108) and the 4th (78) year of studies at Business Management. Besides descriptive statistics, T-test, correlations, and multiple linear regressions were estimated to test hypotheses.Findings – The three components of the Theory of Planned Behavior seem to play a differentiated role in the formation of the entrepreneurship intentions of business student, with subjective norms proved to be insignificant in the process of intention formation. Furthermore, the role of entrepreneurial curriculum and content was insignificant in influencing the rather weak intentions of business students to pursue a self-employed career. Fourth year students after attending a number of business, related courses were found to report on average less strong entrepreneurship intentions compared to the first year students. Originality/value – This study represents a first systematic quantitative effort to measure and compare the entrepreneurship intentions of the first and fourth year students of a Greek university and explore the effect of the components of TPB.
Źródło:
International Journal of Synergy and Research; 2015, 4, 1
2083-0025
Pojawia się w:
International Journal of Synergy and Research
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
An extension of the theory of planned behavior towards brand equity and premium price
Rozszerzenie teorii planowanych zachowań na kapitał marki i cenę premium
Autorzy:
Abdullah, M. I.
Sarfraz, M.
Arif, A.
Azam, A.
Powiązania:
https://bibliotekanauki.pl/articles/405749.pdf
Data publikacji:
2018
Wydawca:
Politechnika Częstochowska
Tematy:
brand equity
consumer behavior
theory of planned behavior
Pakistan
wartość marki
zachowania konsumenckie
teoria planowanego zachowania
Opis:
The research is undertaken to investigate the impact of brand equity on consumer willingness to pay the premium price by using an extended model of the theory of planned behavior. Role of consumer attitude, subjective norms, and perceived behavioral controls in shaping consumer intention towards paying a premium price for a brand are explored. The theory is further extended to demonstrate the role of brand equity towards consumer intention to pay a premium price. This research is conducted explicitly in Pakistan. The data was analyzed statistically by performing regression analysis with SPSS. The findings indicate that there is a significant impact of brand equity, attitude, subjective norms, and perceived behavioral controls on consumer intention to pay a premium price for the brand. The research findings depict that consumers are willing to pay a premium price for a brand if the high brand equity is established.
Podjęte badania mają na celu przeanalizowanie wpływu wartości marki na skłonność konsumentów do płacenia ceny premium za pomocą rozszerzonego modelu teorii planowanych zachowań. Dokonano analizy roli postawy konsumenckiej, subiektywnych norm i postrzeganych kontroli behawioralnych w kształtowaniu intencji konsumenta w zakresie płacenia wyższej ceny za markę. Teoria ta jest dalej rozwijana, aby pokazać rolę marki w dążeniu konsumenta do zapłacenia wyższej ceny. Badania wykorzystane w niniejszym artykule przeprowadzono w Pakistanie. Dane analizowano statystycznie, przeprowadzając analizę regresji za pomocą oprogramowania SPSS. Ustalenia wskazują, że istnieje znaczący wpływ wartości marki, postawy, subiektywnych norm i postrzeganych kontroli behawioralnych na intencję konsumenta, aby zapłacić wyższą cenę za markę. Wyniki badań wskazują, że konsumenci są gotowi zapłacić wyższą cenę za markę, jeśli ustanowiony zostanie wysoki kapitał własny marki.
Źródło:
Polish Journal of Management Studies; 2018, 18, 1; 20-32
2081-7452
Pojawia się w:
Polish Journal of Management Studies
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Designing Social Robots for Interaction at Work: Socio-Cognitive Factors Underlying Intention to Work with Social Robots
Autorzy:
Piçarra, N.
Giger, J.-C.
Pochwatko, G.
Możaryn, J.
Powiązania:
https://bibliotekanauki.pl/articles/385139.pdf
Data publikacji:
2016
Wydawca:
Sieć Badawcza Łukasiewicz - Przemysłowy Instytut Automatyki i Pomiarów
Tematy:
social robots
intention to work
social robots at work
robot design
gender
theory of planned behavior
Opis:
This paper discusses the effects of robot design (machine- like, humanoid, android) and users’ gender on the intention to work with social robots in the near future. For that purpose, the theoretical framework afforded by the theory of planned behavior (TPB) is used. Results showed effects for robot design and users’ gender. As the robot got more human-like the lower the intention to work with it. Female participants showed lower intention to work with social robots. These effects are mediated by the variables of the TPB. Perceived behavioral control and subjective norm are the main predictors of the intention to work with social robots in the near future.
Źródło:
Journal of Automation Mobile Robotics and Intelligent Systems; 2016, 10, 4; 17-26
1897-8649
2080-2145
Pojawia się w:
Journal of Automation Mobile Robotics and Intelligent Systems
Dostawca treści:
Biblioteka Nauki
Artykuł
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