The distinct role of group-central and group-peripheral norms in taxpaying behaviour

In recent years, a social identity approach has been used to help understand why people do or do not pay tax [see Taylor, 2003; Wenzel, M., 2002. The impact of outcome orientation and justice concerns on tax compliance: the role of taxpayers’ identity. Journal of Applied Psychology 87, 629–645; Wenzel, M., 2004. An analysis of norm processes in tax compliance. Journal of Economic Psychology 25, 213–228; Wenzel, M., 2005. Misperception of social norms about tax compliance: from theory to intervention. Journal of Economic Psychology 26, 862–883; Wenzel, M., 2007. The multiplicity of taxpayer identities and their implications for tax ethics. Law & Policy 29, 31–50]. This research, which has focused almost exclusively on national identity, indicates that the more people identify with a group, the more likely they are to adhere to its tax norms and values. However, conformity to group norms may be more nuanced than this, and depend on (a) the meaning or content of the identity in question [e.g., Turner, J.C., 1999. Some current themes in research on social identity and self-categorization theories. In: Ellemers, N., Spears, R., Doojse, B. (Eds.), Social Identity: Context, Commitment, Content. Blackwell, Oxford, pp. 6–34] and (b) whether the norms and values are central or peripheral to the content of that identity. In line with this idea, two studies explored whether the concept and act of taxpaying are more central to what it means to be a member of one's nation than of one's occupational group. Both studies confirm this expectation. Importantly, the findings also suggest that although occupational groups have different norms and values in relation to pre-tax behaviours (e.g., how to deal with extra income), these too can be peripheral to what it means to a group member. If norms are peripheral to identity content, conformity to such norms may be independent of group identification.     

Characteristics of a central change programme within a governmental bureaucracy: a grounded theory study

Purpose The purpose of the paper is to present a theory of organisational change within the setting of a governmental bureaucracy. Design/methodology/approach Orthodox grounded theory is employed in the setting of a change programme in 12 Audit departments of the Dutch Ministries (public-sector). Findings The examined organisational change has specific characteristics. The Dutch ‘ministerial autonomy’ and the clearly recognizable role types of the key figures involved have a strong impact on the change programme and the realisation of its goals. Research limitations/implications Findings are derived on the basis of a substantive case study of the change programme of the Dutch Departmental Audit function. The research sheds new light on characteristics related to the occupational group of Chartered Accountants and characteristics of a governmental bureaucracy and it helps to understand change programmes within this bureaucracy. Practical implications The grounded theoretical model draws attention to the impact of key figures and circumstances on a change programme within the central government. Originality/value The paper builds on theories of organisational change but applies them in the typical context of the Dutch civil service where ministerial autonomy, on the one hand, and a move in the direction of more centrally organised activities (concern idea), on the other, require a difficult balancing act of all players in the change arena.     

Parenting Style,Child Emotion Regulation and Behavioral Problems: The Moderating Role of Cultural Values in Australia and Indonesia

Abstract

Research has shown that the congruence of parenting styles with cultural values, rather than parenting styles alone, impacts child adjustment. This study examined if parents’ cultural values moderate the relationships between parenting styles and child outcomes across both an individualist culture (Australia) and a collectivist culture (Indonesia). Three hundred and eighty-seven parents of 2–10-year-old children from both countries reported their parenting styles, the importance of the collectivistic values (security, conformity, and tradition), and their child's emotion regulation and behavioral problems. In both countries, authoritative parenting was associated with higher child emotion regulation and lower levels of behavioral problems, and authoritarian parenting was associated with lower child emotion regulation and higher levels of behavioral problems. Although cultural values did not moderate the relationship between authoritarian parenting and child adjustment, in both countries greater importance placed on tradition attenuated the positive effect of authoritative parenting on child outcomes.     

How do people differentiate between jobs: and how do they define a good job?

Employed individuals from a range of jobs (n=18) were interviewed using a repertory grid technique, to explore the criteria they used to distinguish between different jobs. The concepts of 'a good job' and 'a job good for health' were also discussed. Interactions with others and the job itself were the most commonly used criteria and were also the most common features of a 'good job'. Pay and security were mentioned frequently but were less important when comparing jobs and when defining a 'good job'. Physical activity was rarely associated by interviewees with a 'good job' but was frequently associated with a 'job good for health'. A comprehensive definition of a 'good job' needs to take all these factors into account.     

A preliminary investigation of post-traumatic stress symptoms among firefighters

Emergency service personnel are at high risk of developing post-traumatic stress disorder (PTSD). However, there is little in-depth information on the psychological responses of firefighters to the daily incidents that they attend. This preliminary study aimed to investigate the PTSD symptoms of firefighters in relation to traumatic events experienced by them, and the availability of social support. Thirty-one UK fire service workers completed an adapted version of the Post-traumatic Diagnostic Scale (PDS; Foa, 1995) to investigate the existence of post-traumatic stress disorder (PTSD). They were also individually interviewed to explore the symptoms they had experienced, what events these were related to, types of social support and coping strategies. Two participants reached the DSM-IV criteria for PTSD. Rumination and sleep disturbance were the most commonly reported PTSD symptoms. Participants reported high levels of social support from within the service and outside. The results suggest that fire service personnel are at risk of developing some symptoms of PTSD; however most had not experienced severe enough symptoms for PTSD to be diagnosed. The study suggests that high levels of social support may play a role in buffering firefighters from the development of PTSD.     

Glass Cliffs Are Not So Easily Scaled: On the Precariousness of Female CEOs' Positions

Adams, Gupta and Leeth ( British Journal of Management , 2008) question the universality of the glass cliff after finding no differences in US companies' financial performance either before or after the appointment of male and female CEOs. We agree that glass cliffs are neither universal nor ineluctable, but urge caution in interpreting this null result. This is because the nature and significance of women's precarious leadership positions becomes more apparent when one goes beyond archival financial data and compares the broad circumstances of male and female leaders. Here multiple strands of research suggest that above the glass ceiling the playing field for men and women is far from level.     

Rolling with the shakes: an insight into teenagers’ perceptions of recovery after the Canterbury earthquakes

Natural disasters are harmful worldwide events that inflict multiple psychosocial impacts on disaster-exposed individuals. A significant proportion of affected individuals are teenagers (13–18 years old) who, compared with adults, have been historically overlooked in disaster research. The literature is particularly sparse concerning teenagers’ recovery from natural disasters, specifically what recovery means to them and the contributing factors towards their positive recovery. Therefore, the aim of the current study was to gain deeper insight into this largely unexplored area by conducting five focus groups with teenagers (16–18 years) who experienced at least one of the Canterbury, New Zealand, earthquakes since and including the initial September 2010 earthquake. This study directly asked teenagers about their recovery over the three years after the initial earthquakes, with data being analysed using thematic analysis. Two main themes were identified: (1) perceptions of recovery, with three sub-themes (i) knowledge and being less frightened, (ii) talking about the earthquakes and (iii) shift in perspectives; and (2) contributing factors to recovery, with three sub-themes (i) participation in the community response, (ii) returning to school and (iii) the rebuild of Christchurch. These factors provide insight into how we can better support the recovery process for disaster-exposed teenagers to reduce long-term distress.     

More than a Metaphor: Organizational Identity Makes Organizational Life Possible

Recent papers by Cornelissen (2002a, 2002b) and Gioia, Schultz and Corley (2002a, 2002b ) have debated the utility of organizational identity as a metaphor for understanding organizational life. In the present paper we argue that this debate is limiting because it frames issues of organizational identity purely in metaphorical terms and fails to explore the social psychological basis and consequences of the discontinuity between personal and organizational identity. Extending this debate, we argue that the power of organizational identity as a theoretical and applied construct derives from the fact that it has the capacity to be both an externally shared and negotiated product and an internalized aspect of the collective self. Consistent with recent research informed by the social identity approach to organizational psychology, we discuss how an appreciation of the identity‐based dynamic between the social facts of organizations and the socially‐structured psychology of organizational members is essential for both theoretical and practical understanding of organizational life.     

Leadership as social identity management: Introducing the Identity Leadership Inventory (ILI) to assess and validate a four-dimensional model

Although nearly two decades of research have provided support for the social identity approach to leadership, most previous work has focused on leaders' identity prototypicality while neglecting the assessment of other equally important dimensions of social identity management. However, recent theoretical developments have argued that in order to mobilize and direct followers' energies, leaders need not only to ‘be one of us’ (identity prototypicality), but also to ‘do it for us’ (identity advancement), to ‘craft a sense of us’ (identity entrepreneurship), and to ‘embed a sense of us’ (identity impresarioship). In the present research we develop and validate an Identity Leadership Inventory (ILI) that assesses these dimensions in different contexts and with diverse samples from the US, China, and Belgium. Study 1 demonstrates that the scale has content validity such that the items meaningfully differentiate between the four dimensions. Studies 2, 3, and 4 provide evidence for the scale's construct validity (distinguishing between dimensions), discriminant validity (distinguishing identity leadership from authentic leadership, leaders' charisma, and perceived leader quality), and criterion validity (relating the ILI to key leadership outcomes). We conclude that by assessing multiple facets of leaders' social identity management the ILI has significant utility for both theory and practice.