scholarly journals The Effects of Length of Service and Ethical Ideologies on Moral Development and Behavioral Intentions: A Study Among Brazilian Public Sector Tax Auditors

2019 ◽  
Author(s):  
Ricardo Malagueño ◽  
Sudarshan Kumar Pillalamarri ◽  
Amaury José Rezende ◽  
Marcelo Botelho da Costa Moraes
2019 ◽  
Vol 21 (4) ◽  
pp. 589-613
Author(s):  
Ricardo Malagueño ◽  
Sudarshan Pillalamarri ◽  
Amaury José Rezende ◽  
Marcelo Botelho da Costa Moraes

Purpose The purpose of this paper is to examine the effects of length of service and ethical ideologies on cognitive moral development (CMD) and ethical behavioral intentions among public sector tax auditors in Brazil. Design/methodology/approach The research data were collected via survey questionnaires from a sample of 625 auditors who work for the Brazilian tax authority. Participants voluntarily complete an online instrument which included three scenarios with context-specific moral dilemmas, questions about the specific scenarios and an ethics position questionnaire. Multinomial logistic and ordinary least squares regressions were used to analyze the data. Findings The findings reveal that public sector tax auditors with shorter length of service are more likely to be at higher stages of moral development; relativistic ideology among public sector auditors is positively associated with more lenient ethical behavioral intention; idealistic ideology among public sector auditors is positively associated with stricter ethical behavioral intention; public sector auditors classified as absolutists are stricter in their ethical behavioral intentions; and public sector auditors classified as absolutists with length of service between 5 and 15 years are more likely to be at higher stages of moral development when compared to public sector tax auditors with longer length of service. Originality/value To the best of the authors’ knowledge, the study is one of the first studies that attempt to understand the effects of length of service and ethical ideology on CMD and ethical behavioral intention among public sector auditors. Additionally, it examines these issues in the context of Latin America.


2019 ◽  
Vol 7 (3) ◽  
pp. 23-27
Author(s):  
Vijay Prakash Gupta

The study explores the impact of length of service and demographic variables on the organizational role stress on the public sector bank employees. The questionnaire employed in this study is Organisational Role Stress (ORS) scale developed by Prof. Udai Pareek (1983) where the length of service, gender, age, education, number of family members and income are independent variables and Organisational Role Stress (ORS) is the dependent variable. The sample for the study consist of 415 public sector bank employees. Simple random sampling is used as a sampling technique. Data were analyzed using Multiple Regression. The results revealed that length of service, age, education, and income significantly impact the organizational role stress (ORS) on the public sector bank employees.


2021 ◽  
Vol 9 (66) ◽  
pp. 15595-15606
Author(s):  
Parul Singh ◽  
Rahul Sharma

This study finds out the effect Types of Bank (A), Cadre (B), Length of Service (C) and Gender (D) of the employees on job satisfaction. 240 subjects were used as sample of the research. Out of these 240, 120 subjects were of public sector bank and 120 of private bank of Meerut Region. Each group of 120 individuals consisted of 60 officers and 60 clerical staff. Each group of 120 bank employee consisted of 60 employee of below 5 years and 60 employee of above 10 years, In each subgroup of 30 subjects, 15 were Male and 15 Female. Effects of this The first independent variable, type of bank was varied at two type i.e., Private Sector (A1) and Public Sector (A2), Second variable cadre has two categories Officer (B1) and Clerical (B2). Third variable length of service has two categories i.e., below 5 years (C1) and above 10 years (C2) fourth variable gender has two categories, i.e., Male (D1) and Female (D2).Job Satisfaction Scale: This test was developed by Prof. S.K. Srivastava of Gurukul Kangri University; Haridwar. As the design of the study is 2x2x2x2 between group fractional designs, with 16 cells was used to examine the effect of three independent variable on job satisfaction. ANOVA was used as statistical technique to analyze the data followed by Mean and Newman-Keuls Multi-group Comparison Test.


Author(s):  
Gizem Öksüzoğlu-Güven

This chapter explores theories and concepts of ethical decision making in SMEs and how individuality of entrepreneurs affects their organisations. In order to investigate the entrepreneurial ethical decision-making process, the chapter crossbreeds the concepts of greed and power, cognitive moral development, ethical ideologies, and individual psychological characteristics as determinant of ethical decision making. Through discussion of relevant models, the chapter presents arguments on determinants of individual ethical decision making as well as external factors that influence the decision-making process. In doing so, it aims to provide a distinctive perspective on understanding decision making in SMEs through forming a bridge between individual moral psychology and entrepreneurial decision making. This understanding enables us to have an alternative reasoning when examining employment-related issues.


2017 ◽  
Vol 47 (2) ◽  
pp. 175-194 ◽  
Author(s):  
Wouter van Acker ◽  
Jan Wynen ◽  
Sophie Op de Beeck

Like many other aspects of the work environment, “innovation” is a gendered term that creates a barrier to women taking part in innovation processes and, in particular, in male-dominated and “masculine” industries. This article looks into the role of gender, as well as other potential determinants, in explaining differences in the perceived innovation climate for public sector employees. This innovation climate depicts the opportunities and support employees receive with creating, promoting, and implementing innovative ideas in the workplace. Even though the public sector is often regarded as a more “feminine” work environment, our results show that women feel less encouraged in the innovation process when compared with men. Moreover, length of service and red tape appear to have a detrimental effect on individuals’ experiences of the innovation climate.


2015 ◽  
Vol 12 (3) ◽  
pp. 242-249 ◽  
Author(s):  
N R Bophela ◽  
Patsy Govender

This study aims to determine biographical influences on facets of employee assistance programmes (EAPs) and the quality of work life of employees in a public sector organization. Employee perceptions were conducted via questionnaire distribution and the data was analyzed using descriptive and inferential statistics. A sample 85 employees was drawn using the stratified random sampling. Significant differences surfaced with the length of service and with the three components of the study, that is, the programme on stress-related problems, the programme on personal issues and, mentoring programmes. Also, a significant difference emerged for the programme for substance abuse and the highest educational level. The literature review and the results highlight a compelling need for quality of work life and for spearheading EAPs programmes effectively in organizations


2015 ◽  
Vol 7 (3(J)) ◽  
pp. 110-118
Author(s):  
Chikelu Okey Felix ◽  
Rosita Bint Arshad .

The relationship between moral reasoning and leadership style has received considerable attention for decades, however this has been not fully explicated as different leadership styles elist different ethical values. What constitutes moral behaviour is conflicting and subjective. This study examines public leaders’ degree of moral judgment associated with leadership styles in a public sector organization. To test the hypothesized relationship, data were collected using questionnaire survey distributed to 550 workers out which 300 were found worthy to be used. The Defining Issues Test (DIT2) and the Multifactor leadership questionnaire (MLQ X5) were completed by leaders and subordinates respectively. The PLS path analysis of the structural model indicates significant statistical relationship between cognitive moral development (CMD) and transactional leadership style (TSL) ( β= -0.214, P< 0.012). However, we argue that cognitive moral development is amiable to the individual qualities of the leader that might necessitate the application of particular leadership style and behaviour. We also found collaboration evidence that leaders high in cognitive moral development are perceived more as transformational leaders by their subordinates. Finally, we suggest that the dichotomies between moral reasoning and leadership style are hinged more on individual leadership values and motivational beliefs.


2015 ◽  
pp. 1049-1062
Author(s):  
Gizem Öksüzoğlu-Güven

This chapter explores theories and concepts of ethical decision making in SMEs and how individuality of entrepreneurs affects their organisations. In order to investigate the entrepreneurial ethical decision-making process, the chapter crossbreeds the concepts of greed and power, cognitive moral development, ethical ideologies, and individual psychological characteristics as determinant of ethical decision making. Through discussion of relevant models, the chapter presents arguments on determinants of individual ethical decision making as well as external factors that influence the decision-making process. In doing so, it aims to provide a distinctive perspective on understanding decision making in SMEs through forming a bridge between individual moral psychology and entrepreneurial decision making. This understanding enables us to have an alternative reasoning when examining employment-related issues.


2019 ◽  
Vol 7 (1) ◽  
pp. 99-107
Author(s):  
Ilham Sentosa ◽  
Obsatar Sinaga ◽  
Zaimie Zainal ◽  
Arry Hutomo Mustika Djaya

Purpose  of  Study:  This study revaluates the interrelationships between relationship-building and bottom-line consequences to the public sector organisation and development of Islamic smart city management projects to confirmatory investigate the results of relationship measures on the internal customer satisfaction and behavioral intentions. Methodology: In general, by connecting organisation-public relationship (OPRs) components and behavioral intentions outcomes may fortify and support the relationship marketing theory. The previous result of the linear regression analysis supports the proposed model based on the empirically validated organisation-public relationship (OPRs) components, which were reliable and valid. Main Findings: The results of reliability, correlation, regression analysis, and Mahalanobis Distance analysis using PLS technique data analysis were presented. Outcomes from structural equation modeling show that customer satisfaction mediated the connection between organisation-public relationship (OPRs) dimensions and behavioral intentions consequences. In the same meaning, customer satisfaction is a predictor and exogenous variable in the model. The results revealed that public sector managers perceived the development of Islamic smart city management within the public sector organisation as trustworthy would more likely to say positive things of the current organisation.


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