Table 4. Classification of individuals’... | Emerald Publishing

Table 4.

Classification of individuals’ level of SNC support and commitment by interest groups (pre and post-SNC adoption)

	SNC support							Conners’ forms of commitment							Level of commitment
Interest group/	Positive		Negative		Reservations		Total	Internalization		Institutionalization		Defy		Total	High		Medium		Low		Total
Interview year	Frequency	%	Frequency	%	Frequency	%	Total	Frequency	%	Frequency	%	Frequency	%	Total	Frequency	%	Frequency	%	Frequency	%	Total
Tax officials
2009	7	78	1	11	1	11	9	3	33	5	56	1	11	9	4	44	2	22	3	33	9
2017	7	78	1	11	1	11	9	1	11	7	78	1	11	9	5	56	1	11	3	33	9
Auditors
2009	14	88	2	13	0	0	16	9	56	5	31	2	13	16	12	75	2	13	2	13	16
2017	16	100	0	0	0	0	16	7	44	9	56	0	0	16	11	69	4	25	1	6	16
Preparers
2009	16	94	1	6	0	0	17	5	29	12	71	0	0	17	6	35	2	12	9	53	17
2017	14	82	0	0	3	18	17	3	18	14	82	0	0	17	8	47	4	24	5	29	17
Internal preparers
2009	8	89	1	11	0	0	9	3	33	6	67	0	0	9	4	44	1	11	4	44	9
2017	8	89	0	0	1	11	9	2	22	7	78	0	0	9	4	44	3	33	2	22	9
External preparers
2009	8	100	0	0	0	0	8	2	25	6	75	0	0	8	2	25	1	13	5	63	8
2017	6	75	0	0	2	25	8	1	13	7	88	0	0	8	4	50	1	13	3	38	8
Totals
2009	37	88	4	10	1	2	42	17	40	22	52	3	7	42	22	52	6	14	14	33	42
2017	37	88	1	2	4	10	42	11	26	30	71	1	2	42	24	57	9	21	9	21	42

	SNC support							Conners’ forms of commitment							Level of commitment
Interest group/	Positive		Negative		Reservations		Total	Internalization		Institutionalization		Defy		Total	High		Medium		Low		Total
Interview year	Frequency	%	Frequency	%	Frequency	%	Total	Frequency	%	Frequency	%	Frequency	%	Total	Frequency	%	Frequency	%	Frequency	%	Total
Tax officials
2009	7	78	1	11	1	11	9	3	33	5	56	1	11	9	4	44	2	22	3	33	9
2017	7	78	1	11	1	11	9	1	11	7	78	1	11	9	5	56	1	11	3	33	9
Auditors
2009	14	88	2	13	0	0	16	9	56	5	31	2	13	16	12	75	2	13	2	13	16
2017	16	100	0	0	0	0	16	7	44	9	56	0	0	16	11	69	4	25	1	6	16
Preparers
2009	16	94	1	6	0	0	17	5	29	12	71	0	0	17	6	35	2	12	9	53	17
2017	14	82	0	0	3	18	17	3	18	14	82	0	0	17	8	47	4	24	5	29	17
Internal preparers
2009	8	89	1	11	0	0	9	3	33	6	67	0	0	9	4	44	1	11	4	44	9
2017	8	89	0	0	1	11	9	2	22	7	78	0	0	9	4	44	3	33	2	22	9
External preparers
2009	8	100	0	0	0	0	8	2	25	6	75	0	0	8	2	25	1	13	5	63	8
2017	6	75	0	0	2	25	8	1	13	7	88	0	0	8	4	50	1	13	3	38	8
Totals
2009	37	88	4	10	1	2	42	17	40	22	52	3	7	42	22	52	6	14	14	33	42
2017	37	88	1	2	4	10	42	11	26	30	71	1	2	42	24	57	9	21	9	21	42

Source(s): Authors’ own work