Employees' attitudes towards employee ownership and financial participation in Croatia: experiences and cases

Article Abstract:

The role, development and perspectives of employee participation in ownership and financial results of companies in Croatia are analyzed. The emergence of genuine mechanisms of development of employee financial participation has gone hand-in-hand with the first phase of privatization in Croatia. Management and employee buyouts and employee stock option plans appear to be the most attractive among these mechanisms. Mutualism between management and employees can be an important factor assuring good operation and financial results of companies during and after privatization.

Participative Management, Analysis, Evaluation, Croatia, Employee ownership, Participatory management, Employee stock options

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Gender, exposure to tax knowledge, and attitudes towards taxation: an experimental approach

Article Abstract:

Taxation attitudes affect tax compliance and tax evasion behavior. The influence of better tax knowledge on tax attitude changes was examined in terms of gender differences. Two student groups were tested in a quasi-experiment. The results showed that the female students scored high on all attitude dimensions than the male students. However, such gender differences are insignificant in the experimental group. On the other hand, a relationship between tax knowledge and improvement in tax ethnics among male business students was shown significant in the group.

Tax Law, Public Finance Activities, Demographic aspects, Taxation, Sex differences (Psychology), Tax evasion, Attitudes, Taxpayer compliance, Attitude (Psychology)

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The effects of gender and career stage on ethical judgment

Article Abstract:

A survey was conducted to determine if there are gender and career stage differences between male and female practitioners regarding ethical judgment. Results indicate that female practitioners have more strict ethical stance as compared to male practitioners. It was also observed that significant differences in ethical judgement occurs across career stages. Practitioners in later career stages have been found to have higher ethical judgement as compared to those who are just beginning their careers.

Men, Working women, Moral development

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