The influence of organisational culture on corporate accountants' ethical judgement and ethical intention in Vietnam

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Lan Anh Nguyen ◽  
Steven Dellaportas ◽  
Gillian Maree Vesty ◽  
Van Anh Thi Pham ◽  
Lilibeth Jandug ◽  
...  
Keyword(s):  
Ethical Decision Making ◽  
Code Of Ethics ◽  
Organisational Culture ◽  
Assessment Instrument ◽  
Ethical Judgement ◽  
Content Type ◽  
Ethical Intention ◽  
Clan Culture ◽  
Market Cultures ◽  
The Impact

PurposeThis research examines the impact of organisational culture on the ethical judgement and ethical intention of corporate accountants in Vietnam.Design/methodology/approachThe study relies on survey data collected from 283 practising accountants in Vietnam. Organisational culture was measured using the Organisational Culture Assessment Instrument, developed by Cameron and Quinn (2011). The Instrument is developed based on the competing values framework comprised of four distinct cultures: clan, hierarchy, market and adhocracy. Ethical judgement and ethical intention were measured based on respondent responses to five ethical scenarios, each linked to a principle of professional conduct in the code of ethics.FindingsThe findings indicate that the clan culture (family oriented) is dominant and has a significant positive influence on accountants' ethical judgement and ethical intention. Respondents in the clan culture evaluate scenarios more ethically compared with accountants in the adhocracy and market cultures but not the hierarchy culture. Accountants who emphasise the adhocracy and market cultures display a more relaxed attitude towards unethical scenarios whereas respondents in the hierarchy culture (rule oriented) display the highest ethical attitude.Research limitations/implicationsThe code of ethics, its content and how it is interpreted and applied may differ between professions, organisations or cultures.Originality/valueOrganisational research on ethical decision-making is ample but few studies link organisational culture with ethical judgement and ethical intention from the perspective of individual accountants.

scholarly journals Guanxi, a two-edged sword! How Australian accounting professionals view the process within a moral framework

2014 ◽  
Vol 29 (8) ◽  
pp. 695-716 ◽  
Author(s):  
Ying Han Fan ◽  
Gordon Woodbine ◽  
Glennda Scully
Keyword(s):  
Social Networking ◽  
Ethical Decision Making ◽  
Rent Seeking ◽  
Ethical Judgement ◽  
Cross Sectional ◽  
Public And Private ◽  
Content Type ◽  
Accounting Professionals ◽  
Public Accountants ◽  
The Impact

Purpose – The purpose of this study is to determine how Western business practitioners, specifically Australian accounting professionals, identify with the Chinese value concept of guanxi and the impact of their perceptions of guanxi on their ethical decision-making. This objective is predicated by a belief that aspects of guanxi are similar to the Western concepts of social networking and would be identified by practitioners as an organizational process providing positive benefits to those associated with its application. Further, it is anticipated that concepts of guanxi influence the way Australian accountants form ethical judgements and intentions, precursors to acceptable moral behaviour. Design/methodology/approach – A cross-sectional questionnaire based on a survey of 111 usable Australian accounting professionals was completed during 2012. A confirmatory factor analysis was used to validate each construct of guanxi before a path analysis was performed. Findings – Australian accounting professionals associate well with the favour-seeking aspects of guanxi, suggesting an affiliation with Western concepts of social networking. Both groups (i.e. public accountants and private accountants) reject rent-seeking guanxi as clearly unethical. Rent-seeking guanxi is seen to directly influence ethical judgement and intention; however, their favour-seeking guanxi attitudes do not influence ethical judgement or intention, regardless of employment type. Public and private accountants apply guanxi in a differential manner when determining moral intention. Public accountants are viewed as acting spontaneously without adequately considering the consequences (via the judgement phase), which appears to be a function of the nature of their personal association with the case study applied in this research. Originality/value – The research provides evidence that Australian accounting professionals relate to favour-seeking guanxi as representative of a broader notion of social networking. In this context, the guanxi instrument appears to be amenable to cross-cultural evaluations of group behaviour. Significant differences of opinion exist compared to the prior Chinese studies when unethical practices are considered. The guanxi instrument proves to be a useful tool when examining the group interactions involving Western professionals and also helps establish differences in moral constructions based on employment types.

The development of moral reasoning skills in police recruits

2015 ◽  
Vol 38 (1) ◽  
pp. 102-116 ◽  
Author(s):  
Annelies De Schrijver ◽  
Jeroen Maesschalck
Keyword(s):  
Moral Reasoning ◽  
Police Officers ◽  
Ethical Decision Making ◽  
Code Of Ethics ◽  
Moral Dilemmas ◽  
Police Culture ◽  
Police Recruits ◽  
Content Type ◽  
Reasoning Skills ◽  
The Impact

Purpose – Police officers are frequently confronted with moral dilemmas in the course of their job. The authors assume new police officers need guidance, and need to be taught at the police academy how to deal with these situations. The purpose of this paper is to obtain insight into the impact of socialization on police recruits’ knowledge of the code of ethics and their moral reasoning skills. Design/methodology/approach – The study applied a longitudinal mixed methods design, using two methods. The first method was a qualitative observation of integrity training sessions at five police academies in Belgium. The second method was a quantitative survey-measurement of recruits’ knowledge of the code of ethics and their moral reasoning skills at three points in time: the beginning of their theoretical training, before their field training and afterwards. Findings – The analyses show differences between the police academies in their integrity training sessions. Some of these differences are reflected in different levels of knowledge of the code of ethics. As for the development pattern of recruits’ moral reasoning skills, the study found almost no differences between the academies. Perhaps this is because recruits already have relatively high scores when they start, leaving little room for improvement during the one year training program. This suggests an important role of the police selection procedure. Originality/value – Previous research on socialization and police culture has focussed on recruits being socialized in a negative police culture where misconduct is learned. This is a negative interpretation of police integrity. A positive one refers to ethical decision making generally, and moral reasoning specifically. The impact of the socialization process on recruits’ moral reasoning is empirically understudied.

scholarly journals Finding links between organisation’s culture and innovation. The impact of organisational culture on university innovativeness

PLoS ONE ◽  
2021 ◽  
Vol 16 (10) ◽  
pp. e0257962
Author(s):  
Julia Gorzelany ◽  
Magdalena Gorzelany–Dziadkowiec ◽  
Lidia Luty ◽  
Krzysztof Firlej ◽  
Martina Gaisch ◽  
...  
Keyword(s):  
Rating Scale ◽  
Organisational Culture ◽  
Assessment Instrument ◽  
Added Value ◽  
Difficult Time ◽  
Original Survey ◽  
Definition Of ◽  
Market Cultures ◽  
The Impact ◽  
The Relationship

The objective of the paper is to diagnose organisational culture of selected universities and analyse its impact on the innovation processes within them. The subject matter of the study was organisational culture and innovation at universities. The subjects were four selected universities in Poland, Austria, Germany, and Ukraine. The paper provided a definition of organisational culture and its typology. It further discussed the organisational culture of universities and the relationships between organisational culture and innovativeness. The literature review provided foundations for building a model for the formation of a type of organisational culture at universities that is innovation-friendly, which is the added value of the paper. It offers actions worth taking to shape innovation-friendly culture at universities. It is particularly important during difficult time of changing labour market, when universities greatly impact the attitudes of young people. The knowledge of how to shape innovation-friendly organisational culture at universities is necessary for academia to profile future employees in times of continuous changes. To investigate the relationship between organisational culture and the innovativeness of universities, we designed an original survey questionnaire [S1 File]. Organisational culture was diagnosed with the Organizational Culture Assessment Instrument by K.S. Cameron and R.E. Quinn. The analyses were conducted in Dell Statistica v. 13.1 (StatSoft Polska). We normalised data from the Likert rating scale using Kaufman’s and Rousseeuw’s formula. We used Spearman’s correlation coefficient and Kendall’s W to calculate correlations. The research shows that the investigated Polish and Austrian universities are dominated by hierarchy and market cultures. On the other hand, the German and Ukrainian universities host all cultures, but clan and adhocracy dominate there. Moreover, the analyses demonstrated that although the adhocracy culture was the least visible in the investigated organisations, it contributes to university innovativeness the most. The conclusions were used to build a model for promoting innovation-friendly organisational culture at universities. The model contains answers to the research questions. In addition, it offers guidelines for shaping organisational culture to bolster innovation at universities. The research identified relationships between organisational culture and university innovativeness and components that create innovation opportunities at universities as its contribution to management theory. When applied in practice, the guidelines can help form the university’s organisational culture bottom-up.

scholarly journals Is there a correlation between cognition and the ability to remember how to use assistive devices?

2019 ◽  
Vol 47 (1) ◽  
pp. 58-72
Author(s):  
Gerard Mc Carroll ◽  
Mary Cooke
Keyword(s):  
Null Hypothesis ◽  
Assessment Tool ◽  
Mmse Score ◽  
Primary Objective ◽  
Assistive Devices ◽  
Assessment Instrument ◽  
Cross Sectional ◽  
Content Type ◽  
Objective Evidence ◽  
The Impact

Purpose This study aims to establish a correlation between a patient’s mini mental state examination (MMSE) score and their ability to remember how to use common assistive dressing devices. Design/methodology/approach The study was a prospective, cross-sectional and correlational study. A final sample of 63 patients formed the study. Patients’ cognition was measured using the MMSE, and a new assessment tool was developed to assess patients’ ability to use three assistive devices and piloted on 15 patients to address normality, reliability, validity and clinical usefulness. Pearson’s rank correlation coefficient was used to establish direct correlations between the MMSE score and the assessment tool score. Eta squared was used to calculate the effect size to achieve an indication of the difference between the groups. Ethical approval had been granted by the regional ethics committee. The null hypothesis states that patients with an MMSE score of 22 or less show no difference in their ability to safely and appropriately use assistive devices provided and demonstrated by an occupational therapist than patients with an MMSE score of 23 or higher. Findings The null hypothesis was rejected and patients with an MMSE score of 22 or less showed a significant difficulty in their ability to use the three devices. Correlation coefficients showed significant positive correlations between MMSE scores and assistive devices scoring tool results for all three devices: Helping hand (r = 6.677, n = 60, p = 0.01), shoe horn (r = 0.649, n = 54, p = 0.01) and sock aid (r = 0.877, n = 54, p = 0.01). Originality/value The study is in an Irish context and demonstrated primary, objective evidence of the impact of impaired cognition on functional ability. Patients with cognitive deficits pose a larger safety challenge but still should be afforded an opportunity to use and benefit from assistive devices. The assessment tool is a new and unique instrument and although requires further development, may conceivably act not just as an assessment instrument but also an effective treatment tool.

Organisational culture, leadership behaviour and job satisfaction in the Vietnam context

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Quan H.N. Tran
Keyword(s):  
Job Satisfaction ◽  
Leadership Style ◽  
Linear Regression Analysis ◽  
Organisational Culture ◽  
Small Sample ◽  
Content Type ◽  
Leadership Behaviour ◽  
Working People ◽  
Research Findings ◽  
Market Cultures

Purpose The purpose of this paper is to challenge the influence of organisational culture types on leadership behaviour and job satisfaction. The theory of culture was divided into four characteristics, namely, clan, hierarchy, adhocracy and market. Design/methodology/approach A purposive questionnaire was adapted to collect surveys from 294 working people in several sector organisations in Vietnam. The questionnaire included two main parts. The first part comprising demographic questions. The second part included three constituted scales to evaluate organisational culture types, leadership behaviour and job satisfaction. Correlation and linear regression analysis were adapted to use to challenge connections among variables. Findings Hierarchy culture negatively connected to relationship-oriented leadership behaviour. Adhocracy culture positively affected job satisfaction. Clan and market cultures insignificantly predicted leadership style and job satisfaction. Research limitations/implications The research is structured in 294 working people in various Vietnamese sector organisations. This small sample is unlikely to represent the popularity of the findings. Further research should collect samples in more organisations and industries in Vietnam to improve the efficiency of the results. The research findings may support leaders and superiors to choose a proper organisational culture that will reduce employee dissatisfaction. Originality/value The research is conducive to the studies on organisational culture, especially the association between leadership behaviour and job satisfaction in Vietnamese sector organisations

The impact of organisational culture, organisational structure and technological infrastructure on process improvement through knowledge sharing

2019 ◽  
Vol 26 (6) ◽  
pp. 1443-1472
Author(s):  
Sergio J. Chión ◽  
Vincent Charles ◽  
José Morales
Keyword(s):  
Knowledge Management ◽  
Knowledge Sharing ◽  
Process Improvement ◽  
Textile Industry ◽  
Organisational Culture ◽  
Organisational Structure ◽  
Technology Infrastructure ◽  
Content Type ◽  
General Managers ◽  
The Impact

Purpose The purpose of this paper is to investigate the mediator role that knowledge sharing plays between organisational culture, organisational structure, and technology infrastructure and process improvement in a knowledge management context in manufacturing enterprises operating in the food, beverage and textile industry. Design/methodology/approach An empirical study is conducted with a sample of 200 food, beverage and textile companies. Data are obtained by means of a survey questionnaire applied to general managers in each of the sample firms. The impact of the factors organisational culture, organisational structure and technology infrastructure on process improvement via knowledge sharing is assessed. Structural equation modelling and maximum likelihood estimation are applied to find the direction and strength of the relationships. Findings The main findings indicate the significant relationships between knowledge sharing and process improvement, between organisational culture and knowledge sharing, and between organisational structure and knowledge sharing. The relationship between technology infrastructure and knowledge sharing is found not to be significant. Research limitations/implications The findings of the present study are limited to the food, beverage and textile industry. Future research could incorporate data from other manufacturing sectors or service companies. Practical implications This study provides practical guidance for general managers who wish to implement process improvement programmes. Originality/value Several authors have noted that there are few research studies concerning the interaction between each phase of knowledge management and total quality management practices. This study is interested in knowledge sharing and its impact on process improvement in a knowledge management context.

The impact of auditors’ awareness of the profession’s reputation for independence on auditors’ ethical judgement

2019 ◽  
Vol 16 (8) ◽  
pp. 1087-1105
Author(s):  
Damai Nasution ◽  
Ralf Östermark
Keyword(s):  
Design Methodology ◽  
Reliability And Validity ◽  
Positive Association ◽  
Preliminary Evidence ◽  
Survey Questionnaire ◽  
Ethical Judgement ◽  
Validity And Reliability ◽  
Content Type ◽  
The Impact ◽  
Item Scale

Purpose The purpose of this paper is to develop and test the scale of auditors’ awareness of the profession’s reputation for independence, defined as the degree to which auditors recognise the importance of the reputation for independence and acknowledge the impact of their judgements and decisions on that reputation, and to provide preliminary evidence of an association between auditors’ awareness of the profession’s reputation and auditors’ ethical judgement. Design/methodology/approach A seven-item scale was developed to measure auditors’ awareness of the profession’s reputation for independence, and an auditing case was used to measure auditors’ ethical judgement. A survey questionnaire of practising auditors working in auditing firms in Indonesia provides data for testing the validity and reliability of the new scale and proposed hypothesis. Findings The findings show that the scale is unidimensional and has satisfied reliability and validity. Moreover, the preliminary evidence of a positive association between the new scale and auditors’ ethical judgement is provided. Research limitations/implications Further studies should test the validity and reliability of the scale of awareness of the profession’s reputation for independence with larger data and in different settings. Investigation of the antecedent factors of auditors’ awareness of the profession’s reputation for independence is suggested. Originality/value This paper develops a new measure, namely, the awareness of the profession’s reputation for independence. Preliminary evidence to establish an association between that awareness and auditor ethical judgement is provided.

The relationship of organisational culture with productivity and quality

2007 ◽  
Vol 29 (6) ◽  
pp. 677-695 ◽  
Author(s):  
Jossy Mathew
Keyword(s):  
Quantitative Analysis ◽  
Qualitative Methodology ◽  
Organisational Culture ◽  
Second Phase ◽  
Levels Of Abstraction ◽  
Content Type ◽  
Future Studies ◽  
The Impact ◽  
The Relationship ◽  
Work Contexts

PurposeThe purpose of this paper is to explore the impact of organisational culture on productivity and quality in software organisations, with special reference to India.Design/methodology/approachThe empirical study was done in two phases. The first phase adopts qualitative methodology and examines the significant aspects of organisational culture, productivity, and quality and the nature of the relationship organisational culture has with productivity and quality. The second phase makes a quantitative analysis of this relationship.FindingsThe study develops a range of insights into the way cultural processes tend to influence productivity and quality in people centric and knowledge intensive work contexts such as software.Research limitations/implicationsThis study employed perceptual measures of productivity and quality in the quantitative analysis. Future studies can develop objective criteria, which would facilitate robust quantitative analysis. Future studies should also explore whether the findings of this study have generalisability beyond the Indian context.Practical implicationsThe study provides insights into the management of productivity and quality in contexts where work is characterised by high levels of abstraction and invisibility.Originality/valueThere are very few empirical studies on this relationship in dynamic and sophisticated work contexts such as software and this further contributes to the debate concerning the impact of organisational culture on effectiveness.

Can ethics be learned?

2010 ◽  
Vol 48 (2) ◽  
pp. 147-163 ◽  
Author(s):  
Lyse Langlois ◽  
Claire Lapointe
Keyword(s):  
Mixed Methods ◽  
Action Research ◽  
Data Collection ◽  
Training Program ◽  
Ethical Decision Making ◽  
Educational Leaders ◽  
Content Type ◽  
Educational Administrators ◽  
Significant Difference ◽  
The Impact

PurposeIn response to the growing need for educational leaders who possess ethical, critical and reflective qualities, a training program was developed based on ethics as a reflective critical capacity and on Starratt's three‐dimensional model. This paper aims to describe the impact of the program on ethical decision making and on educational leaders’ ethical competencies.Design/methodology/approachA three‐year action‐research study was conducted with three groups of educational administrators, totalling 30 participants. Mixed methods were used for data collection: a pre‐ and post‐training questionnaire, individual semi‐structured interviews and group interviews. The questionnaire data were analyzed using SPSS software and interview data were analyzed using thematic analysis.FindingsResults from the pre‐test indicate that, prior to the training program, participants rarely possessed all three ethical dimensions. Post‐test results show how participants experience a significant readjustment process characterized by three different stages which have been called the transformative cycle. Qualitative results show the impact of the training program on improved ethical awareness, judgement structuring, a sense of responsibility, and overall professional conduct. No significant difference is observed between male and female participants but statistically significant differences are found according to number of years of experience and to work situation.Practical implicationsDeveloping sound ethical expertise appears to be promising in training future educational administrators and in improving their leadership skills.Originality/valueThis study is original in many aspects. Theoretically, it is based on a self‐regulated rather than hetero‐regulated approach to ethics and calls for descriptive rather then normative foundations to ethical leadership. With regard to its methodology, it used mixed methods adapted to action research as well as original data collection instruments.

scholarly journals Diagnosis of organisational culture within an NHS Emergency Department

BMJ Leader ◽  
2019 ◽  
Vol 3 (1) ◽  
pp. 19-23
Author(s):  
Brian Armstrong ◽  
John Maxwell ◽  
Eoghan Ferrie ◽  
Emma Greenwood ◽  
Linsey Sheerin
Keyword(s):  
Emergency Department ◽  
Soft Systems Methodology ◽  
Organisational Culture ◽  
Review Literature ◽  
Assessment Instrument ◽  
Dominant Culture ◽  
Systems Methodology ◽  
Soft Systems ◽  
Market Culture ◽  
Clan Culture

BackgroundThe academic literature demonstrates that organisational culture contributes to variation between healthcare organisations in outcomes and performance, patient satisfaction, innovation, healthcare quality and safety and employee job satisfaction.Objectives/methodsThe aims of this research were: (1) to review literature on organisational culture; (2) to identify the dominant culture within the Belfast RVH Emergency Department by using a combination of both the ‘Organisational Culture Assessment Instrument’ and ‘Rich Pictures’ soft systems methodology; and (3) to formulate recommendations.Results/conclusionWe found that the dominant organisational culture is a market culture (29.74 points), followed by hierarchy culture (28.97 points) then a clan culture (25.55 points) and an adhocracy culture (15.74 points), this infers an emphasis is placed predominantly on results and profitability. The results also look at the difference between current and preferred organisational culture. The largest desired difference can be seen in clan culture, with an increase of 12.93 points. Market culture decreases by 12.39 points. Hierarchy culture decreases with 3.58 points and adhocracy culture increases with 3.04 points. The dominant culture in the preferred situation becomes clan culture, followed by hierarchy culture, adhocracy culture and market culture. The results also show there was a differing gap within all professional groupings with admin (24.97 points), doctors (33.71 points), nurses (40.36 points) and others (11.08 points). The Rich Pictures results highlight contrasting multidisciplinary dynamics in regard to hierarchy, interteam cooperation and a team while working under extreme pressure, and were committed to quality, patient safety and service innovation.

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