Influences of behavioral beliefs, perceived justice, attitudes toward past experiences, and issue complexity on complaint intention

Authors

DOI:

https://doi.org/10.16930/2237-766220243502

Keywords:

Complaint, Whistleblowing, Complexity of the Fact, Justice

Abstract

This study aimed to analyze the influence of behavioral beliefs, perceived justice, attitude toward past experiences, and the complexity of the issue on the intention to report through a complaint approach. A survey was conducted with 218 Accounting students, whose relationships and explanatory capacity were analyzed using partial least squares structural equation modeling (PLS-SEM), multi-group analysis (MGA), and further complemented with a qualitative comparative analysis through Fuzzy set logic (fsQCA) to identify solutions for highly complex scenarios. Perceived behavioral control beliefs, subjective norms, and attitude influence the intention to complain. Perceived justice directly influenced attitude and indirectly influenced the intention to complain, mediated by attitude beliefs. Regarding attitudes toward past experiences, a positive attitude toward success positively influenced attitude and perceived justice, while an attitude toward failure showed significant negative relationships. In highly complex scenarios, the relationships between behavioral beliefs and the intention to complain remained positive and significant; however, in low-complexity scenarios, attitude and perceived justice did not show significant relationships with the intention to complain. This study contributes to behavioral theories by providing empirical evidence on the assessment of perceived justice and attitude toward past experiences, as well as demonstrating the impact of issue complexity on the relationships between complaint intention and its determinants.

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Published

2024-11-08

How to Cite

Sallaberry, J. D., Helfenstein, C., Santos, E. A. dos, & Azevedo, S. U. de. (2024). Influences of behavioral beliefs, perceived justice, attitudes toward past experiences, and issue complexity on complaint intention. Revista Catarinense Da Ciência Contábil, 23, e3502. https://doi.org/10.16930/2237-766220243502

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