scholarly journals Intervening effect of personal value on the code of ethics to ethical judgment

2020 ◽  
Vol 5 (01) ◽  
pp. 19
Author(s):  
Yuli Anwar

The purpose of this study is to examine and analyze empirically the effect of code of ethics understanding to ethical judgment through personal value of public accountant. The model proposed in this research was tested by means of structural equation modeling. The data were collected from purposive sampling and the number of samples of this research were 301 partners, manager, supervisor, and senior accountant in Indonesia. Construct that directly affect each other in this study are code of ethic to personal values and code of ethic to ethical judgment and and prove that personal value is an intervening variable. The model proposed in the research shows the impact code of ethics, personal value and ethical judgment. Future research should study of morality of auditor and collected sample from Asian countries. Partner, manager, supervisor, and senior auditor may take a decision wiser with ethical judgment with based on fact. The model proposed in this research partner, manager, supervisor, and senior auditor have positive direct impact of each code of ethic to personal values and positive direct impact code of ethic to ethical judgment. Keywords: Code of Ethics, Personal Value, Ethical Judgment

2021 ◽  
Vol 13 (9) ◽  
pp. 5104
Author(s):  
Aram Eslamlou ◽  
Osman M. Karatepe ◽  
Mehmet Mithat Uner

An increasing body of research suggests job embeddedness (JE) as a motivational variable influencing employees’ attitudinal and behavioral outcomes such as quitting intentions and task performance. Personal resources have been reported to affect JE and these outcomes. However, little work has investigated the antecedents and consequences of JE among cabin attendants. There is also a dearth of empirical research regarding the mechanism linking resilience to cabin attendants’ affective and performance outcomes. Therefore, drawing on conservation of resources and JE theories, we propose a conceptual model that examines the interrelationships of resilience, JE, career satisfaction (CSAT), and creative performance (CPERF). Moreover, the model explores JE as a mediator of the impact of resilience on CSAT and CPERF. These linkages were tested via data collected from cabin attendants and their pursers. The findings from structural equation modeling reveal that resilience boosts cabin attendants’ JE, CSAT, and CPERF. As predicted, JE is a mediator between resilience and CSAT. Our paper culminates with implications for theory and practice as well as future research directions.


2016 ◽  
Vol 5 (1) ◽  
pp. 80-101 ◽  
Author(s):  
Giulia Ranzini ◽  
Christoph Lutz

The emergence of location-based real-time dating (LBRTD) apps such as Tinder has introduced a new way for users to get to know potential partners nearby. The design of the apps represents a departure from “old-school” dating sites as it relies on the affordances of mobile media. This might change the way individuals portray themselves as their authentic or deceptive self. Based on survey data collected via Mechanical Turk and using structural equation modeling, we assess how Tinder users present themselves, exploring at the same time the impact of their personality characteristics, their demographics, and their motives of use. We find that self-esteem is the most important psychological predictor, fostering real self-presentation but decreasing deceptive self-presentation. The motives of use—hooking up/sex, friendship, relationship, traveling, self-validation, and entertainment—also affect the two forms of self-presentation. Demographic characteristics and psychological antecedents influence the motives for using Tinder, with gender differences being especially pronounced. Women use Tinder more for friendship and self-validation, while men use it more for hooking up/sex, traveling, and relationship seeking. We put the findings into context, discuss the limitations of our approach and provide avenues for future research into the topic.


The factors of context-awareness and mobile ubiquity are major components in the development and diffusion of any mobile technology-driven applications and services. Principally in the m-government development space, the issues of context-awareness and ubiquity are crucial if m-government initiatives are to be successful. The moderating effect of context-awareness and ubiquity on mobile government adoption is examined for 409 students from a Chinese University based on the Technology Acceptance Model. Using the Structural Equation Modeling technique, the results indicate that perceived ease of use (PEOU) was significantly related to intention to use, but perceived usefulness (PU) did not have a significant effect on mobile government adoption. The moderating analysis indicated that context-awareness significantly moderated the impact of PU but had no moderating effect on PEOU. Also, it was discovered that ubiquity was significant in moderating both the PEOU and PU on mobile government adoption. Policy implications and directions for future research are presented.


It is common knowledge that organizations today face the challenges of growing competition. Therefore, organizations need to develop smarter to plan for several diverse and real-time challenges. The aim of this paper is to test the impact of knowledge management (KM) processes, organizational capabilities (OC), and mediating KM mechanisms and KM technologies toward a smart organization (SO). In this paper, structural equation modeling was applied by using Smart PLS 3.3.3 software to test hypotheses and the accuracy of the suggested model. The results showed a direct impact between all constructs and are a reflection of the SO of the employees (N=225) working in three Jordanian telecommunications companies. Additionally, the outcomes provision the partial mediating role of KM mechanisms and KM technology with OC in the SO. These outcomes can support leaders in generating a consciousness in addition to favorable OC, KM mechanisms, and KM technologies inside the organization, which enables the actual implementation of SO and uses the outcomes to plan their SO strategies.


2021 ◽  
Vol 5 (4) ◽  
pp. 68
Author(s):  
Mahdi Nasrollahi ◽  
Javaneh Ramezani ◽  
Mahmoud Sadraei

The notion of Industry 4.0 encompasses the adoption of new information technologies that enable an enormous amount of information to be digitally collected, analyzed, and exploited in organizations to make better decisions. Therefore, finding how organizations can adopt big data (BD) components to improve their performance becomes a relevant research area. This issue is becoming more pertinent for small and medium enterprises (SMEs), especially in developing countries that encounter limited resources and infrastructures. Due to the lack of empirical studies related to big data adoption (BDA) and BD’s business value, especially in SMEs, this study investigates the impact of BDA on SMEs’ performance by obtaining the required data from experts. The quantitative investigation followed a mixed approach, including survey data from 224 managers from Iranian SMEs, and a structural equation modeling (SEM) methodology for the data analysis. Results showed that 12 factors affected the BDA in SMEs. BDA can affect both operational performance and economic performance. There has been no support for the influence of BDA and economic performance on social performance. Finally, the study implications and findings are discussed alongside future research suggestions, as well as some limitations and unanswered questions.


2017 ◽  
Vol 28 (5) ◽  
pp. 631-654 ◽  
Author(s):  
Ibrahim M. Awad ◽  
Alaa A. Amro

Purpose The purpose of this paper is to map the cluster in the leather and shoes sector for improving the competitiveness of the firms. Toward this end, the study is organized to examine the impact of clustering on competitiveness improvement. The influence of competitive elements and performance (Porter’s diamond) and balanced score card was utilized. Design/methodology/approach A random sample of 131 respondents was chosen during the period from May 2016 to July 2016. A structural equation modeling (SEM) analysis was applied to investigate the research model. This approach was chosen because of its ability to test casual relationships between constructs with multiple measurement items. Researchers proposed a two-stage model-building process for applying SEM. The measurement model was first examined for instrument validation, followed by an analysis of the structural model for testing associations hypothesized by the research model. Findings The main findings show that there is a unidirectional causal relationship between improvements of performance and achieve competitiveness and also reveal that the Palestinian shoes and leather cluster sector is vital and strong, and conclude that clustering can achieve competitiveness for small- and medium-sized enterprises. Research limitations/implications Future research can examine the relationship between clustering and innovation. The effect of clustering using other clustering models other than Porter’s model is advised to be used for future research. Practical implications The relationships among clustering and competitiveness may provide a practical clue to both, policymakers and researchers on how cluster enhances economic firms such as a skilled workforce, research, development capacity, and infrastructure. This is likely to create assets such as trust, synergy, collaboration and cooperation for improved competitiveness. Originality/value The findings of this study provide background information that can simultaneously be used to analyze relationships among factors of innovation, customer’s satisfaction, internal business and financial performance. This study also identified several essential factors in successful firms, and discussed the implications of these factors for developing organizational strategies to encourage and foster competitiveness.


Author(s):  
Malek Al-Edenat

Purpose Digital transformation becomes the future path for all organizations. Organizations are in need to progress the technology in the event of rapid environmental changes in all aspects. This implies the essential need to adapt to these changes, not only to benefit from the vast opportunities it offers yet even to stay relevant in this instability, complexity, uncertainty and vagueness environment. This paper aims to examine the impact of different variables such as disruptive change, technological process innovation and industry 4.0 (I4.0) on digital transformation. It helps identify the different capabilities needed for digitalization and digital maturity, identify the supporting methods for adopting different technologies and offer answers to overwhelmed those challenges and obstacles resulting in this environment. Design/methodology/approach A quantitative approach was used in conducting this research, whereas a questionnaire survey strategy was used for this investigation. In total, 450 participants have been surveyed from three major private mining organizations in the Jordanian context. Structural equation modeling was used for the analysis stage and hypotheses testing. Findings The results of the analysis revealed that support the direct impact of the event of disruptive change, technological process innovation on digital transformation. In addition, the results showed that there is a positive direct impact of the event of disruptive change on technological process innovation. While I4.0 was found to moderate the relationship between the event of disruptive change and digital transformation. Practical implications Decision-makers are responsible for directing their organization toward digitalization. This transformation needs capabilities that help organizations in competing and survive in this challenging environment. That is, it is essential to increase process innovation and moving toward more adoption of I4.0. However, the event of disruptive change should be considered as a motivation for the organizations rather than an obstacle. Moreover, different populations, methods and other variables that may affect digitalization may generate novel insights in further research. Originality/value Theoretically, novel insights into the event of the disruptive change and its implications have been added to the literature. The models used in the current examination provide new directions for understanding and studying digital transformation and organizational capabilities that are needed for transformation. From the managerial perspective, these findings enhance understanding of practices in which the event of disruptive change supports innovation and highlight the values added through recommending more adopting of I4.0 applications to yield more innovative harvests.


Author(s):  
Ying Chieh Liu

Although virtual teams have been widely utilized nowadays, social relationships are considered highly problematic within virtual teams. This study addresses social dimensions to provide suggestions for mangers to improve the performance and satisfaction of virtual teams. We build a model derived from a comprehensive literature review and conduct an experiment to validate it through Structural Equation Modeling. The results reveal: (1) communication has a direct positive impact on relationship building, but indirect positive effects on performance and satisfaction; (2) relationship building impacts directly with strong and positive impacts on cohesion and trust, but indirectly with strong impacts on performance and satisfaction ; (3) cohesion has a direct, strong and positive impact on performance but a strong indirect impact on satisfaction; (4) trust has a positive direct impact on performance but an indirect positive impact on satisfaction; (5) performance has a strong and positive impact on satisfaction. In addition, this study confirms that relationship building is a vital mediator in the social relationship model. Managerial implications and future research directions are identified.


2012 ◽  
Vol 8 (4) ◽  
pp. 57-76 ◽  
Author(s):  
Udo Konradt ◽  
Gunther Held ◽  
Timo Christophersen ◽  
Friedemann W. Nerdinger

The authors examined the impact of perceived usability of websites of commercial service vendors on consumer’s affective, intentional, and behavioral variables. Reflective and formative usability measures were used within a nomological network of predictors (trust, reputation, and perceived fun), mediators (user satisfaction, and intention to use), decision to choose as the criteria, product involvement as a moderator, and controls. Results from structural equation modeling revealed that usability holds both direct and indirect paths, via trust and perceived fun, to user satisfaction. User satisfaction was positively related to the intention to use and partially mediated the relation between usability and intention to use. Furthermore, product involvement does not moderate the relation between usability and intention to use and the relation between user satisfaction and intention to use. Finally, intention to use provided an excellent prediction of the decision to choose. Limitations and suggestions for future research are discussed.


2020 ◽  
Vol 48 (1) ◽  
pp. 1-9
Author(s):  
Tan Cheng ◽  
Pan Zhang ◽  
Yuping Wen ◽  
Liyin Wang

We examined the impact of social media use on employee innovative performance, and the psychological mechanism underlying this relationship. Our hypothesis was that social media use would have a positive influence on employee innovative performance and that work engagement would act as a mediator in this relationship. We employed structural equation modeling to investigate this mediating role with 298 employees of a large enterprise in China. Results of a time-lagged survey showed that both social media use and work engagement were significantly correlated with innovative performance, and work engagement partially mediated the social media use–innovative performance relationship. These findings shed light on how social media use affects employee innovative performance. Theoretical and practical implications and directions for future research are discussed.


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