scholarly journals The Impact of Ethical standards including Ethical Environment, Professional Commitment, Ethical Values and Ethical Ideology on Performance of Auditors.

2021 ◽  
Vol 5 (10) ◽  
pp. 281-318
Author(s):  
Parviz Shayesteh Shojaei ◽  
Zahra Poorzamani ◽  
Ahmad yaghobnezhad ◽  
◽  
◽  
...  
Keyword(s):  
Professional Commitment ◽  
Ethical Standards ◽  
Ethical Ideology ◽  
Ethical Values ◽  
Ethical Environment ◽  
The Impact

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.

The effect of consumers' religiosity on consumer ethics: the mediating role of ethical ideology

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Denni Arli ◽  
Fandy Tjiptono
Keyword(s):  
Consumer Ethics ◽  
Ethical Ideology ◽  
Negative Effects ◽  
Content Type ◽  
Mediating Role ◽  
Positive Effects ◽  
Central Java ◽  
Consumer Ethics Scale ◽  
The Impact

PurposeReligious doctrines generally encourage people to behave ethically. However, in daily life, individuals notice inconsistencies between religious beliefs and behavior, leading them to ask, in the context of commerce, why religious consumers would behave unethically. The purpose of this study was to investigate the impact of consumers' intrinsic and extrinsic religiosity on their ethical behavior. Specifically, the moderating effect of ethical ideology on the relationship between Indonesian consumers' religiosity and their ethics was examined by means of a survey.Design/methodology/approachThe data derived from the questionnaire were complemented by convenience samples of Indonesians living in Daerah Istimewa Yogyakarta (DIY) in central Java. The researchers distributed 600 questionnaires in two major shopping malls and several housing areas in the region, of which 467 were completed and returned, for an overall response rate of 77.8%.FindingsThe results indicated that the participants' intrinsic religiosity negatively impacted their ethical beliefs and was mediated by their idealistic ethical ideology. The present study also found that idealism had negative effects on three of the four dimensions of the consumer ethics scale (CES) (actively benefiting, passively benefiting and questionable behavior), while relativism had positive effects on two of the dimensions (passively benefiting and questionable behavior.Research limitations/implicationsOne limitation of the present study was that the analysis did not distinguish among the religions practiced by the respondents to the questionnaire.Originality/valueThis is one of the first few studies investigating the mediating role of ethical ideology in a religious society. This study contributes to the literature on these issues in theoretical and managerial terms by extending the Hunt-Vitell theory (1986) to the context of consumer ethics.

The impact of manager’s personality traits on project success through affective professional commitment: the moderating role of organizational project management maturity system

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Aqsa Ameer ◽  
Farah Naz ◽  
Bushra Gul Taj ◽  
Iqra Ameer
Keyword(s):  
Project Management ◽  
Personality Traits ◽  
Structural Equation ◽  
Project Success ◽  
Professional Commitment ◽  
Experimental Proof ◽  
Content Type ◽  
Relationship Of ◽  
The Impact ◽  
The Relationship

Purpose The purpose of this study is to determine the effect of conscientiousness and extraversion personality traits on project success. The relationship is mediated by affective professional commitment, whilst the relationship between personality traits and project success is moderated by organizational project management maturity. Design/methodology/approach The deductive approach is used to achieve the objectives of this study. Data were collected through a purposive sampling technique from 250 respondents with the help of questionnaires from information technology sectors. The structural equation modelling (SEM) in partial least squares-SEM and SPSS is used to analyse the data and to examine the hypothesis. Findings The outcomes demonstrate the partial mediating impact of affective professional commitment between the relationship of conscientiousness and extraversion personalities with project success. Additionally, it proves the moderating effects of project management maturity between the relationship of conscientiousness and extraversion personalities with project success. Practical implications This study reflects that employee personality appears to be a reliable indicator of how an employee is faithful to his profession. This faithfulness or duty decides the employee’s execution in terms of offering a successful project. Thus, achieving employee commitment needs to be done by completing the project successfully by the organizations in the presence of project management maturity systems. Originality/value It is the first study of its kind to provide experimental proof of the impact of a manager’s personality traits on project success in the presence of affective professional commitment (mediator) and organizational project management maturity (moderator).

scholarly journals THE IDEALISM OF DIALOGUE AND THE ECONOMY OF THE COMMONS

2016 ◽  
Vol 2 (2) ◽  
pp. 14-27
Author(s):  
Fernando Suárez Müller ◽  
Christian Felber
Keyword(s):  
Economic Model ◽  
Common Good ◽  
Ethical Values ◽  
Governmental Organization ◽  
Cooperative Action ◽  
The Common Good ◽  
Private Interests ◽  
The Commons ◽  
The Common ◽  
The Impact

This paper explores the possibility of an economic system different from both capitalism and communism, that is based on the major ethical values that constitute the principles of human dialogue, the so-called Idealism of Dialogue. This implies an economic model based on cooperativism. An economy modelled in this way envisions the Common Good of society. This is more than the sum of the interests of individuals and it can be measured by looking at the intended impact on society of actions taken by organizations. If the impact of these organizations is oriented towards cooperative action they can be characterized as developing the Common Good. If they block cooperative action they can be seen to be serving private interests. This paper shows how a group of Austrian entrepreneurs has started a network of enterprises that functions both as a kind of cooperative and as a non-governmental organization (Gemeinwohl-Ökonomie). They promote the ideals of Greek oỉkonomía and at the same time consider their own efforts to be the accomplishment of the main principles of Enlightenment which are liberty, equality and fraternity. 

scholarly journals Impact of Various Collegiate Settings on Athletic Trainers’ Definition of Professional Commitment

2014 ◽  
Author(s):  
Stephine Mazerolle ◽  
Christianne Eason
Keyword(s):  
Athletic Training ◽  
Student Athletes ◽  
Quality Care ◽  
Division I ◽  
Professional Commitment ◽  
Full Time ◽  
Division Iii ◽  
Division Ii ◽  
Definition Of ◽  
The Impact

Purpose: Professional commitment is an individualized concept that combines commitment to a profession and the organization of employment. Currently there is no distinct definition of professional commitment within the context of athletic training. Therefore, the purpose of our study was to evaluate the impact of collegiate divisional setting on the definition of professional commitment. Methods: Online asynchronous interviews. Inclusion criteria consisted of full-time employment in the collegiate setting with at least 1 year of experience beyond a graduate assistantship. Thirty-three BOC certified ATs employed in the collegiate setting (Division I =11, Division II = 9, Division III = 13) volunteered with an average of 10 ± 8 years of clinical experience. Data saturation guided the total number of participants. Participants journaled their thoughts and experiences via QuestionPro™. Multiple analyst triangulation and peer review were included and data was analyzed utilizing general inductive analysis. Results: The importance of current practices emerged across all three settings. ATs in the Division I setting viewed commitment as advocating for their student athletes, providing the best care possible, and mentoring them as young adults. In the Division II setting, ATs were focused on life-long learning as a reflection of commitment. This was often accomplished by attending seminars, completing CEUs, and continually adding to their skill set in order to provide the best care for their student athletes. Division III focused their definition on being a multifaceted health care provider. Exceeding expectations and being a dedicated professional was an aspect of professional commitment. Conclusions: It is important to understand what keeps ATs motivated in the profession in order to enhance retention strategies. Overall, ATs’ professional commitment is derived from providing quality care to student-athletes, continuously advancing education within the profession, and being a multifaceted healthcare provider.

scholarly journals The impact of inclusive business on ethical values & internal control quality: an accounting perspective

2016 ◽  
Vol 5 (4) ◽  
pp. 106-113 ◽  
Author(s):  
Tamer El Nashar
Keyword(s):  
Probability Distribution ◽  
Internal Control ◽  
Random Variable ◽  
Ethical Values ◽  
Discrete Probability ◽  
Control Quality ◽  
Inclusive Business ◽  
Potential Impact ◽  
Business Approach ◽  
The Impact

The objective of this paper is to examine the impact of inclusive business on the internal ethical values and the internal control quality while conceiving the accounting perspective. I construct the hypothesis for this paper based on the potential impact on the organizations’ awareness to be directed to the inclusive business approach that will significantly impact the culture of the organizations then the ethical values and the internal control quality. I use the approach of the expected value and variance of random variable test in order to analyze the potential impact of inclusive business. I support the examination by discrete probability distribution and continuous probability distribution. I find a probability of 85.5% to have a significant potential impact of the inclusive business by 100% score on internal ethical values and internal control quality. And to help contribute to sustainability growth, reduce poverty and improve organizational culture and learning.

scholarly journals Redesign of Constitutional Ethics For State Administrator Based on The Value of Pancasila

FIAT JUSTISIA ◽  
2018 ◽  
Vol 12 (2) ◽  
pp. 111
Author(s):  
Muhtadi Muhtadi ◽  
Indra Perwira
Keyword(s):  
Social Justice ◽  
Moral Obligation ◽  
The State ◽  
Collective Agreement ◽  
Ethical Standards ◽  
Ethical Values ◽  
Original Intent ◽  
New Model ◽  
Constitutional Principle ◽  
Interpretation Method

A constitution is a collective agreement as the foundation and goal to be achieved in the state. Therefore, the constitution not only regulates the fundamental rules of the state but also contains the ethical values that serve as the guiding of the state administrator. However, the spreading of violations of law such as corruption, abuse of authority that ends in the imposition of sanctions justifies the occurrence of incompatibility between the values of the constitutional principle as a reflection of the soul of the nation with the moral obligation of state administrator to implement the values. Using a doctrinal approach, data will be analyzed through the original intent of interpretation, grammatical and systematic law is expected to formulate a new model of constitutional ethics for state administrator based on the value of “Pancasila.” Based on the study of moral and constitutional philosophy with the law interpretation method can be concluded that the ethical values in the 1945 Constitution requires that state administrator base their deeds on the moral deity who respects the values of human civilization as Indonesian citizens, and humans in general with the priority of Indonesian unity above all interests and classes in order to achieve the ideals of social justice based on a deliberate-oriented on the great goal of Indonesian independence. To achieve this intention, the formation of ethical standards of the administrator in the constitutional norms through the amendment of the 1945 Constitution which then set a further law which is general and contains normative sanctions. Keywords: Redesign, Constitutional Ethics, State Administrator

Violence in the Society of Symbolic Consumption

2020 ◽  
Vol 12 (4-1) ◽  
pp. 214-229
Author(s):  
Yuliya Bodrova ◽  
Keyword(s):  
Mass Culture ◽  
Information Society ◽  
New Technologies ◽  
Philosophical Analysis ◽  
Modern World ◽  
Ethical Standards ◽  
Symbolic Form ◽  
Symbolic Consumption ◽  
Film And Television ◽  
The Impact

The article considers violence in its symbolic form as a product of modern consumption and one of the attributes of mass culture. Despite the extreme urgency of the problem of violence in film and television, researchers in the field of psychology, sociology and pedagogy analyze this phenomenon by the impact of scenes of violence on various categories of the population, highlighting the possible relationship between violence on the screen and in life. This study focuses on the socio-philosophical analysis of violence consumption by modern people. The article considers various approaches to the study of consumption, as well as analyzes the symbolic essence of this phenomenon. How is the society of consumption associated with violence? What is the peculiarity of violence as a consumer product? Consideration of screen violence allows us to identify the main reasons underlying the demonstration of scenes of cruelty in films and on television. According to the famous American director Quentin Tarantino, violence is one of the cinematic techniques. If demand creates supply, what is the reason for the audience’s interest in acts of aggression on the screen? Forming of the information society is associated with the emergence of new technologies of violence included in the system of “producer-consumer” relations, through advertising. Violence is being democratized: it is now available not only to corporations and states. Each person can create their own reality according to their needs and ethical standards. In-depth consideration of these issues will allow us to look at violence as an element included in the system of symbolic consumption of the modern world.

The Central Problem in Cyber Ethics and How Stories Can Be Used to Address It

2004 ◽  
pp. 274-293
Author(s):  
John M. Artz
Keyword(s):  
Time Frame ◽  
Central Problem ◽  
Ethical Standards ◽  
Professional Field ◽  
The Impact ◽  
Cyber Ethics

The central problem in Cyber Ethics is: how do you establish ethical standards in a professional field that is defined by a rapidly evolving technology where the consequences of the technology and the impact of any ethical standards cannot be known in the time frame in which the standards must be established? Stories play a very important role in addressing this issue. This chapter explores the role of stories in Cyber Ethics.

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