Corporate ethical values and ethical work climate influences on employees’ helping behaviour in a developing country’s banking sector setting

2021 ◽  
Vol 31 (6) ◽  
pp. 580-587
Author(s):  
Jeremy Mitonga-Monga ◽  
Aden-Paul Flotman
2018 ◽  
Vol 10 (1) ◽  
pp. 21-34 ◽  
Author(s):  
Suhaiza Ismail ◽  
Nursia Yuhanis

Purpose The purpose of this paper is to investigate factors affecting ethical work behaviour among Malaysian public sector auditors. Based on Hunt and Vitell model, there are four research objectives for this study: to investigate the influence of ethical climate on public sector auditors ethical work behaviour; to examine the effect of professional commitment on ethical work behaviour of public sector auditors; to investigate the effect of corporate ethical values (CEV) on ethical work behaviour of public sector auditors; and to examine the effect of ethical ideology on ethical work behaviour of public sector auditors. Design/methodology/approach The respondents of the study were public sector auditors of National Audit Department in Malaysia. Using a survey questionnaire comprising instruments about the ethical climate, CEV, professional commitment, ethical ideology and organisational misbehaviour, a total of 382 were received and usable. In achieving the research objectives, multiple regressions were performed. Findings The results reveal that ethical work behaviour among public sector auditors in Malaysia is influenced by law and independence ethical climate, professional commitment, CEV and both idealism and relativism ethical ideology. Originality/value The present study provides new additional empirical evidence on determinants of ethical work behaviour of auditors in public sector from a developing economy (i.e. Malaysia) which is currently limited.


2020 ◽  
Vol 32 (1) ◽  
pp. 212-229 ◽  
Author(s):  
Chih-Ching Teng ◽  
Allan Cheng Chieh Lu ◽  
Zhi-Yang Huang ◽  
Chien-Hua Fang

Purpose This paper aims to propose and test a moderated mediation model examining the relationships among ethical work climate, organizational identification, leader-member-exchange (LMX) and organizational citizenship behavior (OCB). Design/methodology/approach Numerous regression analyses were performed using PROCESS (version 2.13), a macro for SPSS developed by Hayes (2017) to test this moderated mediation model. Findings The analytical results showed that organizational identification mediates the positive relationship between an ethical work climate and OCB. The analytical results also showed that LMX moderates the direct effect of ethical work climate on organizational identification and that LMX also moderates the indirect effect of ethical work climate on OCB via organizational identification. Practical implications This study provides numerous valuable implications for hotels to develop effective strategies to promote employees’ OCB and improve their organizational identification. Originality/value This study was the first attempt to propose and test a moderated mediation model that explores the relationships among ethical work climate, organizational identification, leader-member-exchange (LMX) and OCB.


Author(s):  
Jim DeConinck ◽  
Mary Beth DeConinck ◽  
Debasish Banerjee

2020 ◽  
Vol 30 (11) ◽  
pp. 2941
Author(s):  
Rahadias Danar Muria

This article objective to find solution for the problematic of budgetary slack behavior based on management accountant ethics. This article examines the problem of budgetary slack and then connecting with management accountant ethics and ends with the preventive solution.  This research using qualitative approach with descriptive methods. This article finds that if it's related to management accountant ethics, sanctions for violating the principles of integrity, objectivity, confidentiality, and professionalism are by reducing the annual bonus, rotating positions, demoting positions, and the most extreme by dismissing the employee. Prevention efforts can be done by improving the ethical work climate. While, the violation of the competency principle is by giving warning letter with sanctions for reducing the annual bonus and rotating positions in other divisions. Prevention efforts can be done are providing education and training to improve the competence of the accountants. Keywords: Solution; Budgetary Slack; Management Accountant Ethics.


2014 ◽  
Vol 20 (11) ◽  
pp. 1286-1312 ◽  
Author(s):  
Yong-Ki Lee ◽  
Soon-Ho Kim ◽  
Hye Sun C. Banks ◽  
Kyung Hee Lee

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