Graduation Semester and Year
2015
Language
English
Document Type
Dissertation
Degree Name
Doctor of Philosophy in Business Administration
Department
Business Administration
First Advisor
Susanna Khavul
Second Advisor
Abdul Rasheed
Abstract
Using institutional theory, the study examines the relationship between compliance behaviors and attitudes of small business owners and managers toward external coercive institutional change pressures. Organizations can experience conflicting institutional pressures (Pache & Santos, 2010). Variation in change pressures suggest heterogeneous impacts from institutional demands for change (e.g. Herremans, Herschovis, & Bertels, 2009). This study traces Internal Revenue Service regulatory, normative and cognitive-cultural changes targeting the tax preparation industry and examines the relationship between owner/managers attitudes about the changes and their compliance behaviors. Additionally this study traces the historical development of commercial and professional institutional logics in tax preparation and further examines the moderating effect of the two logics on the attitude – compliance relationship.
Keywords
Institutional theory, Institutional logic
Disciplines
Business | Business Administration, Management, and Operations
License
This work is licensed under a Creative Commons Attribution-NonCommercial-Share Alike 4.0 International License.
Recommended Citation
Weeks, Leon Paul, "Moderating Effects of Institutional Logics on Strategic Response to Coercive Institutional Change" (2015). Business Administration Dissertations. 2.
https://mavmatrix.uta.edu/businessadmin_dissertations/2