Business regulation is only successful when firms comply. Compliance is determined by several factors, including knowledge-of/attitude-towards regulation, which we suggest consists of both burden and value. Existing literature generally ignores regulatory value and focuses on larger firms in ‘high-risk’ industries. We explore Perceived Own-Firm and Perceived Competitor Compliance in English accommodation micro-firms. Perceived Own-Firm Compliance exceeds Perceived-Knowledge of regulation, and has the strongest (positive) association with Perceived-Value. Perceived Competitor Compliance is thought to be very low and is (negatively) associated with Perceived-Value and Perceived-Burden. Furthermore, the factors associated with greater Perceived Own-Firm Compliance are associated with lower Perceived Competitor Compliance.
Original languageEnglish
Pages (from-to)293-306
Number of pages14
JournalJournal of General Management
Issue number3
Early online date28 Nov 2022
Publication statusPublished - 11 Apr 2023

Bibliographical note

The author(s) received no financial support for the research, authorship, and/or publication of this article.


  • compliance
  • knowledge
  • micro-firms
  • regulation
  • self-assessment

ASJC Scopus subject areas

  • Business, Management and Accounting (miscellaneous)
  • Strategy and Management


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