2004
Volume 22, Issue 1
  • ISSN: 0921-5077
  • E-ISSN: 1875-7235

Abstract

Motives for Non-compliance: A Study Among Business Entrepreneurs

Motives for Non-compliance: A Study Among Business Entrepreneurs

S. Goslinga and A. Denkers, Gedrag & Organisatie, volume 22, March 2009, nr. 1, pp. 3-22

Starting from the idea that to be effective, law enforcement should target on the main motives for non-compliance with legal rules, this study examined which factors influence non-compliance intentions of business entrepreneurs. Data were collected by means of a telephone survey among 1.377 Dutch business entrepreneurs. Besides background variables, the questionnaire assessed motives and intentions with regard to compliance and non-compliance. Regression analysis showed that non-compliance intentions are stronger when personal and social norms do not support compliance. Furthermore, non-compliance intentions increase when economic deterrence (based on the perceived chance of detection and sanction severity) is weak and there are more opportunities to deviate from the rules. In addition, results show that economic deterrence has little effect on non-compliance intentions when social norms support compliance and that social norms have more impact on non-compliance intentions when the personal norm does not support compliance. Implications of these findings for the enforcement of rules and regulations that apply to business entrepreneurs are discussed.

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/content/journals/10.5117/2009.022.001.003
2009-03-01
2022-01-27
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