The influence of organisational commitment and corporate ethical values on non-public accountants’ whistle-blowing intentions in Barbados

2016 ◽  
Vol 17 (2) ◽  
pp. 190-210 ◽  
Author(s):  
Philmore Alleyne
Keyword(s):  
Survey Method ◽  
Ethical Values ◽  
Organisational Commitment ◽  
Content Type ◽  
Whistle Blowing ◽  
Corporate Ethical Values ◽  
Low Degree ◽  
Personal Costs ◽  
Public Accountants ◽  
Social And Cultural Factors

Purpose – The purpose of this paper is to examine the influence of organisational commitment (OC) and corporate ethical values (CEV) on the whistle-blowing intentions of non-public accountants in Barbados. Design/methodology/approach – The study uses a sample of 236 self-administered questionnaires from non-public accountants working in corporate organisations. Findings – OC and CEV significantly influence internal and external whistle-blowing intentions. Non-public accountants with high OC, who also operate in organisations with strong perceived CEV, are more likely to exhibit high internal whistle-blowing intentions and low external whistle-blowing intentions. Non-public accountants with high perceived personal costs, low OC and a low degree of trust and confidence in the reporting systems, cite a general reluctance to whistle-blow internally and externally. Research limitations/implications – The findings may not be generalisable to other professions. In addition, it utilises a quantitative survey method, which does not allow for further investigation of non-public accountants’ perceptions and feelings. Practical implications – The study can assist firms in developing effective whistle-blowing mechanisms. The findings show the importance of high OC, strong CEV and reduced personal costs in a whistle-blowing framework. Originality/value – This study provides evidence of the influence of OC and CEV on whistle-blowing among members of the accounting profession in an emerging economy. The study also provides a whistle-blowing matrix and discusses the unique social and cultural factors influencing the whistle-blowing process in Barbados.

Determinants of ethical work behaviour of Malaysian public sector auditors

2018 ◽  
Vol 10 (1) ◽  
pp. 21-34 ◽  
Author(s):  
Suhaiza Ismail ◽  
Nursia Yuhanis
Keyword(s):  
Public Sector ◽  
Design Methodology ◽  
Ethical Climate ◽  
Professional Commitment ◽  
Ethical Ideology ◽  
Ethical Values ◽  
Content Type ◽  
Factors Affecting ◽  
Corporate Ethical Values ◽  
Ethical Work

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.

Examining relationships among corporate ethical values, commitment and turnover intentions

2016 ◽  
Vol 5 (1) ◽  
pp. 32-52 ◽  
Author(s):  
Japneet Kaur ◽  
Sanjeev Kumar Sharma
Keyword(s):  
Organizational Behavior ◽  
Turnover Intention ◽  
Turnover Intentions ◽  
Positive Impact ◽  
Positive Association ◽  
Ethical Values ◽  
Content Type ◽  
Corporate Ethical Values ◽  
Relationship Of ◽  
The Relationship

Purpose – The purpose of this paper is to investigate the relationship of corporate ethical values (CEV) on the work attitudes linked to the organizational behavior of employees. It primarily focusses on examining the relationship of CEV with organizational commitment (OC) and the turnover intention (TI) of employees. Design/methodology/approach – Study undertakes an explanatory analysis on a sample of 150 employees from large and medium scale Indian Information Technology Business Process Outsourcing firms. Findings – Results of the study revealed significant relationships among the variables. Strong positive association has been found between CEV and commitment, whereas, contrasting result has been found with TI of employees. CEV explained 22 percent and 23 percent of variance in commitment and TI, respectively. Moreover, the relationship of ethical values and TIs has been found to be mediated through OC. Practical implications – Study enables the managers to understand wider impact of ethics in an organization and its positive impact on employees in increasing their commitment levels. Managers should focus on the ethical aspects of conducting business to ensure that the employees are well engaged with their employer and have the least tendency to shift when given an opportunity. Originality/value – This research attempts to bridge the gap in the existing literature by explaining relationship among variables (CEV, OC and TI) in context to the South-Asian nations, and especially India.

scholarly journals Factors influencing ethical judgements of accounting practitioners: some Malaysian evidence

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nazli Anum Mohd Ghazali
Keyword(s):  
Regression Analysis ◽  
Positive Influence ◽  
Corporate Boards ◽  
Ethical Values ◽  
Content Type ◽  
Ethical Decisions ◽  
Corporate Ethical Values ◽  
Accounting Practitioners ◽  
Women On Corporate Boards ◽  
Ethical Stance

PurposeThe purpose of this paper is to examine the extent to which demographic factors and corporate ethical value impact on ethical decisions of Malaysian accounting practitioners.Design/methodology/approachA questionnaire survey was carried out to elicit opinions from accounting practitioners on corporate ethical values and ethical judgements. Regression analysis was performed on 201 completed and useable questionnaires.FindingsThe regression analysis shows that corporate ethical value is a significant factor determining ethical judgements. Age is also a significant factor, with older accounting practitioners being stricter in their ethical stance. To a lesser extent, gender is also significant, with females exhibiting higher ethical judgements than males.Research limitations/implicationsThe regression model reports an adjusted R-squared of 19.2%, which suggests further work in this area is necessary to identify other determinants for (un)ethical judgements. A qualitative approach such as interviewing corporate players may shed light on other possible factors.Practical implicationsThe findings suggest that regulatory efforts have contributed towards a more ethically imbued corporate environment. The Malaysian Code on Corporate Governance (2012), which recommends corporations to have formalized ethical standards and women on corporate boards, appears to have positive influence on creating a more ethical working climate. In addition, the enactment of the Minimum Retirement Age Act (2012) also proves relevant in further promoting ethical judgements.Originality/valueThe study highlights the applicability of the theory of moral development to an Asian developing country, and that gender, age and corporate ethical values are complementary in influencing ethical judgements of accounting practitioners in Malaysia.

Ethical consideration of Islamic banks in Pakistan: an empirical analysis

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Fatima Khaleel ◽  
Pervez Zamurrad Janjua ◽  
Mumtaz Ahmed
Keyword(s):  
Banking Sector ◽  
Annual Reports ◽  
Survey Method ◽  
Future Research ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Ethical Values ◽  
Content Type ◽  
Islamic Bank ◽  
Finance Ethics

Purpose The purpose of this paper is threefold. First, it assesses communicated (information disclosed in annual reports and websites) ethical values of Islamic banks (IBs) by using an index based on Islamic precept. Second, this research paper analyzes the perception of employees working in IBs of Pakistan regarding previously mentioned dimensions constructed in the form of index. Third, it explores the difference (if any) between communicated and perceived ethical values of IBs in Pakistan. Design/methodology/approach This study incorporated two research methods, namely, content analysis (qualitative method) and descriptive analysis (quantitative method) to assess communicated and perceived ethical values. A checklist was designed that includes total six dimensions with 106 items or constructs. For perceived ethics, survey method is used to explore how far in practice IBs are operating in line with Islamic finance ethics in Pakistan by distributing questionnaires among employees. Findings This research study revealed overall satisfactory communicated and perceived ethical values in IBs of Pakistan. It is generally concluded that Meezan Bank is doing well in all dimensions as compare to other three banks in Pakistan. Some banks such as Dubai Islamic Bank and Albaraka Islamic bank lack proper format of annual reports. It recommended proper training and development of employees particularly about Islamic banking products and procedure. Moreover, it is recommended to take initiative of attracting female segment of the society and environment protection related campaigns. Research limitations/implications Because of data and time constraints, an extended beneficiary analysis could not be materialized in this study. Therefore, for future research, it is recommended to expand the stakeholders’ analysis beyond employees of IBs. Practical implications This study may be helpful for policymakers and other stakeholders to improve the image and for further growth of IBs in Pakistan. Social implications This study is the part of corporate social responsibility, so it will add value to social norms of banking sector and provide different dimensions and constructs based on Islamic ethical and moral system. It highlights banker’s responsibilities toward society. Originality/value This paper supports the phenomena of Islamic banking and finance in emerging markets and shows its potential growth for the economy.

Corporate social responsibility (CSR) and its internal consequences on job performance

2019 ◽  
Vol 11 (2) ◽  
pp. 265-282 ◽  
Author(s):  
Panagiotis Trivellas ◽  
Apostolos Rafailidis ◽  
Panagiotis Polychroniou ◽  
Paraskevi Dekoulou
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Job Performance ◽  
Field Research ◽  
Two Dimensions ◽  
Ethical Values ◽  
Content Type ◽  
Corporate Ethical Values ◽  
Port Logistics ◽  
Corporate Social

Purpose The purpose of this study is to investigate the role of corporate ethical values on the relationship between corporate social responsibility (CSR) and work-related outcomes (organizational commitment (OC), organizational citizenship behavior (OCB) and in-role job performance) in the case of a Greek port logistics management services organization. Design/methodology/approach The field research was carried out by using a structured questionnaire, which was based on empirically validated scales. Employees’ perception of CSR was measured by two dimensions (i.e. social, environmental). Findings Statistical analysis (PLS-SEM) confirms the conceptual framework of the study. More specifically, results revealed the association of both CSR dimensions with CEV and OCB. However, CEV proved to act as a full mediating variable between CSR and OC. Thus, CSR impact on OC is realized only through the development of concrete corporate ethical values. Similarly, CEV influences in role job performance, only through OC and OCB. Research limitations/implications This study is cross-sectional; thus, causality of the relationships under investigation cannot be justified. The cultural context should also be considered, as field research was conducted in a Greek port logistics organization, at a country suffering from deep financial recession. Originality/value Discussion of the importance of corporate ethical values and the underlying mechanisms of organizational policies and practices guiding CSR impact on crucial job-related outcomes.

Are organizational factors more prevailing than individual factors in mitigating employee fraud?

2018 ◽  
Vol 25 (3) ◽  
pp. 907-922 ◽  
Author(s):  
Jamaliah Said ◽  
Normah Omar ◽  
Marhamah Rafidi ◽  
Sharifah Norzehan Syed Yusof
Keyword(s):  
Ethical Leadership ◽  
Law Enforcement Officers ◽  
Organizational Factors ◽  
Individual Factors ◽  
Ethical Values ◽  
Content Type ◽  
Whistle Blowing ◽  
Corporate Integrity ◽  
Employee Fraud ◽  
Fraud Mitigation

Purpose This paper aims to examine whether individual factors (religiosity and ethical values) and organizational factors (ethical leadership and whistleblowing practices) contribute to employee fraud mitigation. Design/methodology/approach Guided by Corporate Integrity System Malaysia, this study developed and collected 101-questionnaire survey from Royal Custom officers. Findings The findings revealed that individual factors (religiosity and ethical values) significantly contribute to fraud reduction, and organizational factors (both ethical leadership and whistle blowing practices) do not significantly contribute to employee fraud mitigation. Originality/value This study serves as a useful guide to alert and educate employers, professionals, law enforcement officers and policymakers of the importance of individual and organizational factors in mitigating employee fraud. There is very little empirical research conducted on employee fraud in Malaysia. This research helps bring that to light.

Workplace ostracism and work-to-family conflict among female employees: moderating role of perceived organisational support

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Youngkeun Choi
Keyword(s):  
Organizational Support ◽  
Family Conflict ◽  
Perceived Organizational Support ◽  
Survey Method ◽  
Content Type ◽  
Female Employee ◽  
Workplace Ostracism ◽  
Perceived Organisational Support ◽  
Female Employees ◽  
The Relationship

Purpose Based on the conservation of resources theory, this study aims to develop and test the relationship between workplace ostracism and the work-to-family conflict of a female employee. And, it assumes that the direct link between workplace ostracism and the work-to-family conflict of a female employee is moderated by perceived organizational support. Design/methodology/approach For this, this study used a survey method and multiple regression analyses with multi-source data from 226 Korean female employees. Findings The results suggest the following. First, workplace ostracism was positively associated with the work-to-family conflict of a female employee. Second, there was a stronger positive relationship between workplace ostracism and work-to-family conflict for female employees with low as opposed to those with high levels of perceived organizational support. Originality/value To the best of author’s knowledge, this study is the first one to examine the moderating effect of perceived organizational support on the relationship between workplace ostracism and the work-to-family conflict of a female employee.

Customer satisfaction with sommelier services of upscale Chinese restaurants in Hong Kong

2019 ◽  
Vol 31 (4) ◽  
pp. 532-554 ◽  
Author(s):  
Tommy Lau ◽  
Man Lai Cheung ◽  
Guilherme D. Pires ◽  
Carol Chan
Keyword(s):  
Hong Kong ◽  
Customer Satisfaction ◽  
Service Quality ◽  
Customer Loyalty ◽  
Positive Impact ◽  
Partial Least Square ◽  
Least Square ◽  
Survey Method ◽  
Content Type ◽  
The Impact

Purpose The abolishment of the wine tax in Hong Kong has led to increased wine consumption and increased demand for wine-related professionals, such as sommeliers. Yet the importance of sommeliers’ value-adding performance in the context of upscale Chinese restaurants has not been examined. To address this gap, the SERVQUAL framework is adopted to examine the influence of sommeliers’ service quality (SQ) on customer satisfaction (CS) and loyalty in the context of upscale Chinese restaurants in Hong Kong. Design/methodology/approach The survey method is used to collect data from 302 units of the population of interest, partial least square-structural equation modelling (PLS-SEM) is used to test the links between constructs. Findings Four of the seven dimensions of sommeliers’ service quality, namely, empathy, tangibles, credibility and assurance, have a significant positive impact on customer satisfaction and customer loyalty, whereas the impact of perceived value and responsiveness on customer satisfaction and customer loyalty is positive but only marginally significant. Reliability has a weak and non-significant impact on customer satisfaction and customer loyalty. Research limitations/implications Examining a small number of upscale Chinese restaurants in Hong Kong limits generalisation of the findings to other contexts. Replication of the research in different contexts will enhance generalizability. In terms of implications, the discussion highlights the importance of sommeliers’ service performance on customers’ SQ perceptions SQ, CS and loyalty, all of which are important variables for restaurateurs. Originality/value To the best of the authors’ knowledge, this is the first study of the influence of the quality of sommelier’s SQ on CS and loyalty in upscale Chinese restaurants in Hong Kong. Given the lack of attention to this service role in the literature, the study contributes theory from which further understanding can develop.

Uncertainty and subjective task complexity in the information-seeking behaviour of lawyers

2017 ◽  
Vol 66 (4/5) ◽  
pp. 266-281
Author(s):  
Nafisat Toyin Adewale ◽  
Yushiana Mansor ◽  
Muhammad-Bashir Owolabi Yusuf ◽  
Ahmeed Onikosi
Keyword(s):  
Information Seeking ◽  
Structural Equation ◽  
Task Complexity ◽  
Survey Method ◽  
Law Firms ◽  
Content Type ◽  
Minimum Requirement ◽  
Educational Qualification ◽  
Populated State ◽  
The Relationship

Purpose This study investigates the moderating effects of age, experience and educational qualification on the relationship between uncertainty and subjective task complexity among lawyers working in private law firms in Lagos State, Nigeria. Design/methodology/approach A survey method was adopted and data were gathered using questionnaires. The analysis was carried out based on partial least squares structural equation modelling using SmartPLS 2.0 M3 software. Findings Results showed that the effect of uncertainty on subjective task complexity is significantly moderated by age, educational attainment, experience of the lawyers under study. Research limitations/implications Although data were collected in the most populated state and commercial hub of Nigeria, generalisation based on findings may still need to be made with caution. Practical implications Attainment of higher educational qualification is highly important for lawyers even though the minimum requirement to practice as a lawyer is a degree. Lawyers with higher degrees (LLM and PhD) had less uncertainty and perceived their tasks to be less complex compared to their counterparts who had the first degree (LLB). Originality/value The demographic profile of professionals (age, education and experience) has proven to have an impact on their perception about task complexity as determined by uncertainty as found in this study.

Aspects of project learning in construction: a socio-technical model

2014 ◽  
Vol 14 (2) ◽  
pp. 229-244 ◽  
Author(s):  
Ali Mohammed Alashwal ◽  
Hamzah Abdul-Rahman
Keyword(s):  
Latent Variable ◽  
Construction Projects ◽  
Team Building ◽  
Principal Component ◽  
Measurement Model ◽  
Survey Method ◽  
Path Modeling ◽  
Content Type ◽  
Measurement Models ◽  
Project Learning

Purpose – The purpose of this paper is to determine the measurement constructs of learning within construction projects' milieu. The literature indicated some mechanisms of learning in projects under four aspects, namely knowledge sharing, knowledge creation, team action to learn, and learning support. The empirical study attempts to verify whether intra-project learning can be measured through these aspects. Design/methodology/approach – The study used a survey method to collect the data from 36 mega-sized building projects in Malaysia. In total, 203 questionnaires were collected from professionals working in the sites of these projects. The data were analysed using principal component analysis (PCA) to determine the constructs of intra-project learning. Partial least squares-path modeling was used then to confirm the results of PCA and determine the contribution of each construct to intra-project learning. Findings – The results affirmed two constructs of intra-project learning, named, social and technical and each consisted of four indicators of learning. Originality/value – The paper emphasized the socio-technical perspective of learning and contributed to developing a hierarchical measurement model of learning in construction project. A project manager can propose new initiatives in response to the new perspective of learning for team building and continuous development. Lastly, the paper provides a comprehensive presentation of how to estimate the hierarchical measurement models of project learning as a latent variable.

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