The slippery slope framework of tax compliance emphasizes the importance of trust in authorities as a substantial determinant of tax compliance alongside traditional enforcement tools like audits and fines. Using data from an experimental scenario study in 44 nations from five continents (N = 14,509), we find that trust in authorities and power of authorities, as defined in the slippery slope framework, increase tax compliance intentions and mitigate intended tax evasion across societies that differ in economic, sociodemographic, political, and cultural backgrounds. We also show that trust and power foster compliance through different channels:trusted authorities (those perceived as benevolent and enhancing the common good) register the highest voluntary compliance, while powerful authorities (those perceived as effectively controlling evasion) register the highest enforced compliance. In contrast to some previous studies, the results suggest that trust and power are not fully complementary, as indicated by a negative interaction effect. Despite some between-country variations, trust and power are identified as important determinants of tax compliance across all nations. These findings have clear implications for authorities across the globe that need to choose best practices for tax collection.
Purpose The purpose of this paper is to examine the attitude of business students towards the accounting profession and investigate the relationship between students’ attitude and their intention to pursue a degree in accounting. Design/methodology/approach A self-administered survey was used to collect data from students from the University of Ghana Business School (UGBS). A total of 457 questionnaires were used in the empirical analysis. A binary logistic regression analysis technique was employed to analyse the data. Findings The logistic regression analysis demonstrates that intrinsic interest in the accounting discipline, prior exposure to accounting at the senior high level and the desire to pursue professional accounting qualification in future are good predictors of students’ intention to major in accounting. The results also indicate family members, course instructors and other referent group play a crucial role in influencing students’ intention to pursue a career in accounting. Practical implications The findings of this study have important implications for the professional accountancy body and business educators interested in addressing the skill shortage in the accounting profession. Originality/value This study does not only examine students’ attitude towards the accounting discipline but also investigates how such attitudes influence intentions to major in accounting.
Purpose -The purpose of this paper is to investigate the factors that influence Ghanaian tertiary students' career choices. The paper explores the dimensionality of the career choice factors within the Ghanaian context and also ascertains their degree of influence on students' career choices. Design/methodology/approach -The study employs survey method of research and a set of questionnaire was used to examine the factors that influence students' career choices. A total of 354 undergraduate students from the Ashesi University College in Ghana participated in the study. Factor analysis was conducted on the career choice factors and differences in response between science and business students were ascertained by means of independent sample t-test. Findings -The findings of this study indicate that university students in Ghana place much premium on intrinsic value and employability/financial prospect in their career choice decisions than such factors as prestige and desired working conditions. Research limitations/implications -The findings of this study are relevant for policymakers and tertiary education providers interested in making the study of science an attractive option for university students in Ghana. Originality/value -The findings of this paper highlight some of the underlining reasons for the unpopularity of the study of sciences among university students in Ghana.
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