Edward Groenland

Tax evasion behavior: A psychological framework

Abstract A psychological framework depicting the determinants of tax evasion behavior is introduced. A review of the literature generally confirms the proposed conception. Results of a small-scale study ( N = 111) lend further support to the approach. Research elaborating upon the subject along these lines is recommended.

Exploring saving behaviour: A framework and a research agenda

Abstract The purpose of this article is to provide a frame of reference for the study of saving behaviour. To this end, the literature on saving behaviour is examined, and conceptual and research issues of saving behaviour are discussed. An agenda for future research on saving behaviour is presented in conjunction with an overall research guidance model.

Prototypicality and structure of the saving concept for consumers

Abstract The present paper reports on an exploratory study in which an attempt is made to acquire a deeper understanding of how consumers classify various forms of saving. Using a questionnaire, respondents were interviewed about the prototypicality of various forms of saving. The main results of the study are presented and discussed, elaborating a multidimensional prototypical approach. Special attention is given to the structure of the saving concept as it is related to demographic variables. In the latter context, the advantages of the BINCLUS clustering procedure are demonstrated.

Structural elements of material well-being: An empirical test among people on social security

AbstractThe paper reports on a study of indicators of well-being, including objective indicators of well-being, global, affective indicators of well-being, and indicators of socio-economic well-being. Socioeconomic well-being is (narrowly) defined as that part of the individuals universal well-being which is strongly related to money and material means.It was hypothesized that these 3 classes of indicators of well-being have different meanings for the various groups of people on social security. Therefore, data were collected from a Dutch, nationally representative sample of 3 categories of individuals drawing benefits, namely: people receiving social benefits; unemployed, and disabled people, and a group of people in work. Hypotheses were tested regarding the following issues:1.the structure of the concept of well-being;2.predictors of happiness;3.well-being and social security. The results indicate that, for the groups mentioned above, material aspects of well-being may be distinguished from immaterial aspects of well-being, and that indicators of socio-economic well-being contribute significantly to the prediction of happiness. Furthermore, these indicators discriminate best between people having employment and categories of individuals drawing benefits.It is concluded that a socio-economic version of well-being may be highly relevant when studying the quality of life of people on social security.

Developing a dynamic research strategy for the economic psychological study of taxation

Abstract Three studies on taxation and tax evasion are discussed and their merits highlighted. Given the design of the studies, and their implications it seems that they now call for a new paradigm of research into taxation, namely a Dynamic Process Tracing Approach (DPTA).

Employing the Matrix Method as a Tool for the Analysis of Qualitative Research Data in the Business Domain

This article addresses three issues: 1) it explains the characteristics and the process of the analysis of empirical, qualitative data; 2) it introduces a method for qualitative analysis, as relevant to business research, i.e., the matrix method; 3) it presents a coherent approach about structuring the research report.

The dynamic process tracing approach: Towards the development of a new methodology for the analysis of complex consumer behaviours

Abstract The present article reports on the development of a new methodology for describing and understanding complex consumer behaviours: the Dynamic Process Tracing Approach (DPTA). DPTA may be particularly useful for the longitudinal analysis of idiosyncratic consumer behaviour patterns. After a description of the assumptions and the purposes of the DPTA approach, the procedures and analysis approaches involved in carrying out the DPTA methodology are described in the context of a study on saving and financial management. It is shown that the complex consumer choice processes involved in the selection of saving products can be decomposed in sets of behaviour traces which offer a deeper insight into the psychological and situational factors guiding overt consumer behaviours. The results show that the advocated approach may have intrinsic merits, both from a scientific and from a practical or commercial point of view.

Using the Matrix Method for the Analysis of Deductive, Qualitative Research Data. An Introduction with an Annotated Illustration

This text is a revision of Groenland, E. A. G. (2014). Employing the Matrix Method as a tool for the analysis of qualitative research data in the business domain. Retrieved from: http://ssrn.com/abstract=2495330It addresses three issues:- It explains the characteristics and the process of the analysis of empirical, qualitative data- It introduces a method for deductive qualitative analysis, as relevant to business research, i.e., the Matrix Method- It provides an illustration of the use of the Matrix Method in the business domain