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Three Studies of Stakeholder Influence in the Formation and Management of Tax Policies
Title
Three Studies of Stakeholder Influence in the Formation and Management of Tax Policies.
Creator
Chen, Jason, Roberts, Robin, Schmitt, Donna, Robb, Sean, Patten, Dennis, University of Central Florida
Abstract / Description
This dissertation consists of three separate but interrelated studies examining the formation and management of tax policies. The first study uses stakeholder theory (ST) to investigate the strategic management practices of the Transport for London (TfL) during discrete stages in the adoption, implementation, and amendments of the tax policy reform known as the London Congestion Charge (LCC). Results indicate that TfL has utilized power, legitimacy, and urgency as its main policy management...
Show moreThis dissertation consists of three separate but interrelated studies examining the formation and management of tax policies. The first study uses stakeholder theory (ST) to investigate the strategic management practices of the Transport for London (TfL) during discrete stages in the adoption, implementation, and amendments of the tax policy reform known as the London Congestion Charge (LCC). Results indicate that TfL has utilized power, legitimacy, and urgency as its main policy management tactics with a significant emphasis on legitimatizing the LCC and its subsequent policy amendments.The second study draws on social exchange theory (SET) to reexamine the relationship between corporations and legislators during tax policy processes. Data for the study come from publicly available political action committee (PAC) contribution activities surrounding the Energy Independence and Security Act of 2007 (EISA07). By examining the endogeneity between legislators' voting patterns and PAC contributions by corporations, this study aims to refine empirical work on corporate political strategy, especially as it relates to crucial tax provisions embedded within an intensely debated policy proposal. Using simultaneous equations modeling (SEM), results are consistent with SET showing that an implicit and reciprocal relationship exists between corporations and legislators. This relationship affects the interdependence of how legislators vote for public policies and the amount of corporations' financial contributions to legislators.The third study investigates and aims to validate the empirical applicability of Dahan's (2005) typology of political resources in explicating the political interactions between stakeholder groups and legislators in the development of EISA07. I discuss how and why the mode of operations and various political resources employed by stakeholder groups affected the final EISA07 language concerning domestic production deduction tax credits for the oil and gas industry. Publicly available data show that both supporting and opposing stakeholder groups employ tactics consistent with Dahan's (2005) typology. However, both stakeholder groups tend to use an interactive or positive political approach to gain access and favor of legislators instead of an adversarial approach. Ultimately, the tax credits were preserved. Taken as a whole, the three studies advance the tax and public policy research literature in accounting by studying how and why relevant stakeholders affect the formation and ongoing management of public and tax policies.
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Date Issued
2012
Identifier
CFE0004343, ucf:49423
Format
Document (PDF)
PURL
http://purl.flvc.org/ucf/fd/CFE0004343
System justification theory: Synthesizing and applying its theoretical motivations in behavioral accounting research
Title
System justification theory: Synthesizing and applying its theoretical motivations in behavioral accounting research.
Creator
Olczak, Wioleta, Roberts, Robin, Libby, Theresa, Tian, Yu, Patten, Dennis, University of Central Florida
Abstract / Description
This dissertation consists of two studies on System Justification Theory, hereafter SJT. SJT (Jost and Banaji 1994) is a psychology theory stating that individuals justify the status quo even if doing so is against their own or their group's interest (Jost et al. 2004). Comprised of twenty propositions, SJT attempts to explain social and psychological factors driving individuals to perceive the social system as legitimate. These factors also drive individuals to support and maintain the...
Show moreThis dissertation consists of two studies on System Justification Theory, hereafter SJT. SJT (Jost and Banaji 1994) is a psychology theory stating that individuals justify the status quo even if doing so is against their own or their group's interest (Jost et al. 2004). Comprised of twenty propositions, SJT attempts to explain social and psychological factors driving individuals to perceive the social system as legitimate. These factors also drive individuals to support and maintain the social system. The synthesis and application of this psychological theory in behavioral accounting research is limited, but could provide explanatory evidence on individual decision-making in accounting. The first study of this dissertation synthesizes SJT's four foundational theories (-) cognitive dissonance, social identity, social dominance, and belief in a just world (-) in behavioral accounting research, specifically focusing on two predominantly used theoretical motivations, cognitive dissonance and social identity theory. Behavioral accounting and corporate social responsibility (CSR) have increasingly become more complex as interest in these two areas continues to grow. The first study reviews prior behavioral accounting research that applied cognitive dissonance or social identity theory, and then demonstrates how the application of SJT in behavioral accounting research addresses more complex research questions that cannot be addressed solely from one or a combination of SJT's four foundational theories. The second study then applies SJT's theoretical motivations in a complex managerial accounting setting by investigating whether maintaining the status quo is a factor explaining managers' decisions to overstate environmental capital expenditure (ECE) projections. This study uses an experimental design to understand whether the presence of an overstatement status quo and a system threat affects managers' decisions to overstate environmental projections. The results indicate that managers are more likely to overstate ECE projections when the industry exhibits an overstatement status quo. Additionally, this propensity to overstate ECE projections is further exacerbated when managers face a stakeholder threat, suggesting they (")dig in their heels(") and maintain the status quo. This study extends environmental accounting research by demonstrating that the societal status quo affects managers cognitively and psychologically as they make environmental disclosure decisions. Results also contribute to practice by shedding insight as to why managers make certain environmental disclosure decisions. Specifically, the results show that the social system impacts managers' willingness to use environmental disclosures as a legitimating tool. Overall these two studies contribute to behavioral accounting research by exploring and applying a psychological theory in a managerial environmental accounting setting. It demonstrates how a commonly used psychology theory that has never been utilized in accounting research could address broad and complex accounting topics
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Date Issued
2019
Identifier
CFE0007697, ucf:52447
Format
Document (PDF)
PURL
http://purl.flvc.org/ucf/fd/CFE0007697