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 study aims to contribute to the training-related literature by investigating the relationship between training and training transfer factors and company-level training outcomes, and the relationship between the latter and company performance. Design/methodology/approach -The authors propose and test a model linking constructs related to training (the volume and quality of training, supervisor support, peer support, and organisational incentives), constructs related to company-level training outcomes (the acquisition and interpretation of information, and cognitive and behavioural changes) and company performance. In the empirical analysis the authors use structural equation modelling based on a sample of 247 service companies. Findings -The study confirms a strong relationship between supervisor support and the volume and quality of training as well as between supervisor support and organisational incentives for training transfer. Organisational incentives are directly related to both studied company-level training outcomes, i.e. the acquisition and interpretation of information, and cognitive and behavioural changes. In addition, they are also indirectly related to company performance through encouraging cognitive and behavioural changes. The volume and quality of training are related only to the acquisition and interpretation of information, while no direct relationship with company performance was found. Research limitations/implications -The study sends an important message to CEOs and HR managers showing them that companies should focus not only on the volume and quality of training but also on important training-transfer-related factors. Originality/value -The study complements previous studies dealing with the relationship between training and performance by clearly distinguishing between training and training transfer factors, and by studying their combined relationship with company-level training outcomes and, through that, with company performance. The links in the model are addressed in a way that has not yet been used in existing literature.

Purpose – The purpose of this paper is to contribute to the understanding of mission statement contents and its function in guiding employee's behaviour from the organisational culture (OC) perspective. Design/methodology/approach – The research is based on a mixed method approach. The quantitative content analysis of mission statements was performed on a sample of 222 Slovenian companies. Mission statement's keywords were analysed with exploratory factor analysis. Advanced network analytic approaches such as PathFinder algorithm were utilised to obtain better understanding of interrelatedness of underlying mission components. Three interviews with the top managers were performed as well. Findings – The mission statement content analysis identified five associated organisations’ orientations: concern for stakeholders, orientation towards stability, orientation towards cooperation and innovation, and development and growth. The interviews confirm missions’ role in communicating the espoused or declared OC, although different approaches to achieve employees’ commitment to the organisation's mission can be identified in regard to the size of the organisation. Originality/value – The cultural approach to the analysis of mission statements confirms that the mission statements incorporate basic contents of OC. The methodology applied gives new possibilities in the research of OC perspective of strategic statements.

Mission statement is a managerial tool which has the power of directing the behaviour in

In the paper we suggest a model of organisational learning (OL) consisting of four connected constructs related to the processes of learning and knowledge creation, and organisational performance. With the use of structural equation modelling we confirm strong positive relationships between constructs of information acquisition, knowledge creation and cognitive and behavioural changes, all together leading to changes in organisational performance. We also recognise information interpretation as a process positively related to knowledge creation but on the other hand related neither to cognitive and behavioural changes nor organisational performance. The findings explain OL from the viewpoints of single and double loop learning and emphasise the importance of introducing both of them in the organisation.

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