Perspectives on Unethical Behaviors among Accounting Students in Emerging Markets

2021 ◽  
Vol 4 (4) ◽  
pp. 247-257
Author(s):  
Noor Afza Amran ◽  
Mohamad Naimi Mohamad Nor ◽  
Pupung Purnamasari ◽  
Rudy Hartanto
Keyword(s):  
Unethical Behavior ◽  
Direct Relationship ◽  
Behavioral Control ◽  
Strong Support ◽  
Perceived Behavioral Control ◽  
Governmental Organizations ◽  
Non Governmental Organizations ◽  
Unethical Behaviors ◽  
Regulatory Bodies ◽  
The Impact

Unethical activities have a diverse impact on society. Such activities, if not properly curbed, can destroy the values and culture of an organization. Thus, an understanding of the attitude of young people towards unethical behavior is necessary because they are the future leaders who will determine the direction and success of nations. This study investigates the factors that stimulate unethical behavior among university students in Malaysia and Indonesia. A survey questionnaire was distributed to accounting student respondents in selected universities. This study applies the Partial Least Squares technique to confirm the results. The findings show strong support for a direct relationship between attitude and unethical behavior in the Malaysian setting and a significant direct relationship between perceived behavioral control and subjective norm with unethical behavior in the Indonesian setting. In terms of contribution, this study has raised the awareness to the relevant regulatory bodies of the need to seriously educate society, especially the youth, on the impact of unethical behavior on a nation's development. Severe penalties and fines must be imposed on individuals committing unethical behavior. Educators need to revamp existing syllabi and embed ethical behavior content into them. Society needs to support anti-corruption activities carried out by regulatory bodies, the community, and non-governmental organizations (NGOs), so the presence of unethical activities can be minimized, and the dignity of society can be elevated.

scholarly journals Attitude, Perceived Behavioral Control and Subjective Norms in Waste Segregation-at-Source Behavior: An Empirical Study

2020 ◽  
Vol 2 (1) ◽  
Author(s):  
Kai Wah Cheng
Keyword(s):  
Behavioral Control ◽  
Pearson Correlation ◽  
Subjective Norm ◽  
Subjective Norms ◽  
Perceived Behavioral Control ◽  
Factors Affecting ◽  
Governmental Organizations ◽  
Non Governmental Organizations ◽  
Multi Stage ◽  
Waste Segregation

Purpose: The aim of this paper is to assess the level and relationship between attitude, perceived behavioral control and subjective norms with waste segregation-at-source behavior among households in Putrajaya, Malaysia. Design/Methodology/Approach: A multi-stage sampling method used to obtain four hundred households in Putrajaya for the purpose of responding to the bilingual questionnaire. The quantitative data collected were analyzed using the IBM SPSS Version 26.0 software. Specifically, the descriptive and Pearson correlation analysis used to describe and summarize the levels and interrelationships of the variables studied with waste segregation-at-source behavior. Findings: The assessment of the overall factors affecting households with waste segregation-at-source behavior has shown that 92.5 per cent of respondents are considered to have a favorable attitude. Households surveyed are also found to be highly influenced by perceived behavioral control but moderately influenced by the subjective norm. In addition, the results show that attitudes, perceived behavioral control and subjective norm have a positive relationship with waste segregation-at-source behavior. Implications/Originality/Value: The findings provide insight, in particular, to individual, governmental, educational and non-governmental organizations in Malaysia on important criteria that should be considered in the promotion of environmental policies.

scholarly journals Is There a Democracy–Civil Society Paradox in Global Environmental Governance?

2013 ◽  
Vol 13 (1) ◽  
pp. 88-107 ◽  
Author(s):  
Thomas Bernauer ◽  
Tobias Böhmelt ◽  
Vally Koubi
Keyword(s):  
Civil Society ◽  
International Cooperation ◽  
Environmental Governance ◽  
International Environmental Agreements ◽  
Strong Support ◽  
Governmental Organizations ◽  
Non Governmental Organizations ◽  
Environmental Public Goods ◽  
The Impact ◽  
Positive Effect

Civil society is commonly assumed to have a positive effect on international cooperation. This paper sheds light on one important facet of this assumption: we examine the impact of environmental non-governmental organizations (ENGOs) on ratification behavior of countries vis-à-vis international environmental agreements (IEAs). The main argument of the paper focuses on a “democracy-civil society paradox”: although ENGOs have a positive effect on ratification of IEAs on average, this effect decreases with increasing levels of democracy. This argument is counter-intuitive and appears paradoxical because democracy is generally associated both with a more active civil society and more international cooperation. The reasons for this hypothesized effect pertain to public demand for environmental public goods provision, government incentives, and problems of collective action among ENGOs. To test the net effect of ENGOs on countries' ratification behavior, the paper uses a new dataset on ENGOs in the time-period 1973–2006. The results offer strong support for the presumed democracy–civil society paradox.

Materialism and Green Purchase Intention: A Study of Urban Vietnamese Consumers

2017 ◽  
pp. 89-106 ◽  
Author(s):  
Mai Nguyen Thi Tuyet ◽  
Hung Nguyen Vu ◽  
Linh Nguyen Hoang ◽  
Minh Nguyen Hoang
Keyword(s):  
Conceptual Framework ◽  
Survey Data ◽  
Purchase Intention ◽  
Behavioral Control ◽  
Subjective Norm ◽  
Perceived Behavioral Control ◽  
Policy Makers ◽  
Tpb Model ◽  
Research Findings ◽  
The Impact

This study focuses on examining the impact of three components of materialism on green purchase intention for urban consumers in Vietnam, an emerging economy. An extended Theory of Planned Behavior (TPB) is applied as the conceptual framework for this study. The hypotheses are empirically tested using survey data obtained from consumers in Hanoi, the capital of Vietnam. The regression results show support for most of our hypotheses. The findings indicate that two out of three facets of materialism are significant predictors of green purchase intention. Specifically, success is found to be negatively related to purchase intention, while happiness is related positively to the intention. All three antecedents in the TPB model, including attitude towards green purchase, subjective norm, and perceived behavioral control are also found to have positive impacts on purchase intention. The research findings are discussed and implications for managers and policy makers are provided.

Exhibition and Trade Fair Activity and Economic Crises: response measures and factors for recovery

Communicology ◽  
2020 ◽  
Vol 8 (2) ◽  
pp. 80-89
Author(s):  
A.A. Nazarov
Keyword(s):  
Trade Fair ◽  
Government Support ◽  
Economic Sectors ◽  
Current Crisis ◽  
Governmental Organizations ◽  
Non Governmental Organizations ◽  
Multiplier Effect ◽  
Response Measures ◽  
The Impact ◽  
Exhibition Industry

The paper represents the analysis of the impact on the exhibition and trade fair activity of the Russian Federation during crisis situations caused by external factors. The author examined the major anticrisis measures, industry statistics and the main trends in the postcrisis phase. The fundamental role of the exhibition industry as a tool is caused by stimulation of economic sectors recovery from the crisis due to the multiplier effect. The particular relevance of the article is justified by a comprehensive study of the state of the industry during the current crisis caused by the COVID-19 pandemic. The author provides an overview of main government support measures for the industry and explains factors that have reduced some of these measures. Also, the author examined in detail activities of non-governmental organizations and associations of the exhibition industry in lobbying for the provision of state support and educational and legal assistance to Russian exhibition companies. Thus, the importance of coordinating activities of all participants in the exhibition industry and, in particular, further consolidation of interaction at the level of industry associations, becomes apparent. Besides, the author suggests a number of measures, such as highlighting exhibitions, trade fairs and congresses from the list of mass events following the example of Germany, introducing insurability for exhibition organizers in case of postponement or cancellation of events due to emergency circumstances, standardizing public health and hygiene rules. Their practical application should mitigate the way out of the current situation.

NGOs for International Justice

2018 ◽  
Author(s):  
Kjersti Lohne
Keyword(s):  
International Criminal Court ◽  
International Criminal ◽  
Criminal Court ◽  
International Justice ◽  
Relative Lack ◽  
International Crimes ◽  
Governmental Organizations ◽  
Non Governmental Organizations ◽  
The Impact ◽  
Oriented Approach

Kjersti Lohne describes the impact of non-governmental organizations at the International Criminal Court (ICC), in particular discussing the relative lack of regard for defendants’ rights, and especially highlighting the difficulties encountered by those acquitted. After the Coalition for the International Criminal Court contributed to the establishment of the ICC itself in the fight against impunity for international crimes, that Coalition has continued a victim-oriented approach, arguably at the expense of defendants’ rights. The ICC’s focus on victims, ‘truth’, and ‘memory’ may challenge the legitimacy of the Court in the longer run.

scholarly journals Investigating the Effective Factors on Family Physicians’ prescriptions

2020 ◽  
Vol 30 (Supplement_5) ◽  
Author(s):  
A Ghanbarzadegan ◽  
Z Kavosi ◽  
S Karimi ◽  
M Peyravi ◽  
A Ghorbanian ◽  
...  
Keyword(s):  
Financial Incentives ◽  
Structural Equation ◽  
Behavioral Control ◽  
Family Physicians ◽  
Quality Criterion ◽  
Behavioural Control ◽  
Perceived Behavioral Control ◽  
Cross Sectional ◽  
Perceived Behavioural Control ◽  
The Impact

Abstract Introduction The physicians are responsible for prescribing medicine rationally. Physician's awareness of prescribing guidelines can lead to the selection of the most effective, appropriate and effective measures to the improved prescription. This study aim is to determine the factors influencing drug prescribing behaviour in family physicians. Methods This cross-sectional study was conducted in 2016 on a case study including 150 family physicians from Shiraz City who were selected by systematic random sampling method. A questionnaire related to the behaviour of prescribing physicians was used based on the theory of planned behaviour to collect data. The validity of the questionnaire was confirmed by the experts' opinion and its reliability was confirmed by calculating the Cronbach's alpha. The data were analyzed using structural equation modelling (SEM) by SPSS and Smart PLS software. Results It was specified that 39.3% of Shiraz family physicians have prescribed medicines for their most patients (61-70%) during the last month. Furthermore, 60% of physicians have prescribed for about 20% of their patients without any examination. In addition, 63% of doctors have repeated prescription for about 20% of patients with chronic disease. Based on the obtained results of the Research Structural Equation Model, none of the four considered variables explains changes in physicians' behaviour regarding prescribing. Although, “mental and perceived behavioural control” explain 30.2% of the changes in the intention of prescribing medication of family physicians in Shiraz. Conclusions The family physicians' behaviour in prescribing medicine shows the impact of factors such as the patient's request, as well as the role of the patients and colleagues pressure for prescribing medicine as a quality criterion for their practice. norms of mental and perceived behavioural control are effective in explaining the purpose of prescribing. Key messages Policymakers should implement policies to develop physicians’ behavior and logical prescription by education, financial incentives; consequently. Mental and perceived behavioral control are effective in explaining the purpose of prescribing.

Marketing China to U.S. travelers through electronic word-of-mouth and destination image: Taking Beijing as an example

2021 ◽  
pp. 135676672098786
Author(s):  
Li Ran ◽  
Luo Zhenpeng ◽  
Anil Bilgihan ◽  
Fevzi Okumus
Keyword(s):  
Quantitative Research ◽  
Behavioral Control ◽  
Strong Relationship ◽  
Tourism Industry ◽  
Destination Image ◽  
Perceived Behavioral Control ◽  
Online Data ◽  
Mediating Role ◽  
Study Results ◽  
The Impact

The tourism industry in China has grown significantly over the last two decades. Most of the growth, however, is fueled by domestic tourism. As one of the biggest tourism markets in the world, U.S. tourists might be reluctant to travel to China due to reasons such as unfamiliarity, cultural differences, visa requirements, and long flights. Building on the Theory of Planned Behavior (TPB) with relevant constructs, this research proposes that building a strong destination image via eWOM may influence the attitude and intention of U.S. travelers to visit Beijing. More specifically, the current research aims to examine the impact of eWOM and destination image on travel intention of tourists. This study used a quantitative research method and online data collection was conducted through Qualtrics. A total of 413 valid responses from U.S. residents were collected. The statistical software SPSS 21.0 and Mplus 7.0 were used to analyze the data. Study results show a strong relationship between eWOM utilitarian function and eWOM credibility, and eWOM credibility has a significant influence on destination image. Although there was no direct impact of destination image on tourists’ future travel intention, destination image plays a mediating role between eWOM credibility and perceived behavioral control (and tourists’ attitudes as well). Finally, perceived behavioral control and tourists’ attitudes mediate the impact of destination image on travel intention.

scholarly journals Project Management in Development Cooperation. Non-Governmental Organizations

Innovar ◽  
2015 ◽  
Vol 25 (56) ◽  
pp. 53-67 ◽  
Author(s):  
Maricela I. Montes-Guerra ◽  
Aida R. De-Miguel ◽  
M. Amaya Pérez-Ezcurdia ◽  
Faustino N. Gimena ◽  
H. Mauricio Díez-Silva
Keyword(s):  
Project Management ◽  
Management Practices ◽  
Project Performance ◽  
Project Managers ◽  
Development Cooperation ◽  
Governmental Organizations ◽  
Non Governmental Organizations ◽  
Applicable Knowledge ◽  
The Impact ◽  
Positive Effect

This article analyzes the adoption of project management practices in development cooperation NGOs and their influence on project performance. This paper illustrates the impact in the implementation of methodologies, techniques and tools on outcomes, measured by success criteria of several projects recently implemented. Information from the project managers of the organizations was collected, and complemented by a literature review. We analyzed the correlation among the variables that determine the adoption of a project, and the criteria that determine its success. The positive effect of project management adoption in the performance of cooperation projects is demonstrated, in spite of the low use of methodologies, techniques and tools within the sector. The article shows the importance of project management in cooperation and aid projects, with the purpose of increasing researchers' awareness about the field as applicable knowledge and about the benefits of its use in the sector. The paper shows that project management can improve project efficiency and accountability in other sectors.

scholarly journals Disaster response and recovery in two informal settlements: A local government perspective

2011 ◽  
Vol 8 (3) ◽  
pp. 606-621 ◽  
Author(s):  
Bethuel Sibongiseni Ngcamu ◽  
Malcolm Alan Henworth Wallis
Keyword(s):  
Urban Areas ◽  
Disaster Response ◽  
Building Materials ◽  
Informal Settlements ◽  
Structured Interviews ◽  
Government Officials ◽  
Governmental Organizations ◽  
Non Governmental Organizations ◽  
Response And Recovery ◽  
The Impact

Informal settlements in urban areas have long been afflicted by disasters and exposed to exploitation by politicians, shacklords, academics, journalists, non-governmental organizations (NGOs), tavern owners and government officials. This problem is caused to some degree by limited land for expansion which has resulted in the creation of highly densified and unplanned, irregular settlements using poor, combustible building materials. The purpose of the article is to investigate whether eThekwini Municipality’s strategies are sufficient to respond to and recover from the impact of disasters. The research was undertaken at the Foreman and Kennedy Road informal settlements located in Clare Estate, under Ward 25, in Durban within eThekwini Municipality in KwaZulu-Natal (refer to Annexure 1). These areas are very important politically as they are densily populated and highly contested between political parties and local resistant’s organizations such as Abahlali baseMjondolo. Questionnaires were self-administered to a sample size of 220 of which 140 respondents completed the questionnaires, thereby generating a response rate of 63.6%. Semi-structured interviews were also conducted with municipal officials. The findings indicate that 44.3% of the victims of disasters received assistance from NGOs and regard civil society as playing an important role after disasters compared to 7.1% of the responding municipal officials.

scholarly journals Economic Perspectives on the Impact of Covid Vaccines

2021 ◽  
Vol 9 (2) ◽  
pp. 52-54
Author(s):  
A Sangamithra ◽  
S Thilagavathy
Keyword(s):  
Health Benefits ◽  
Well Being ◽  
Economic Benefits ◽  
Health Conditions ◽  
Governmental Organizations ◽  
Non Governmental Organizations ◽  
Private And Public ◽  
The Government ◽  
Economic Analyses ◽  
The Impact

Vaccination and the impact on health on the world’s people is very difficult to exaggerate. The main aim is to treat people with mental health issues and substance use of disorder. Vaccination is crucial in terms of ensuring the overall health conditions and well–being. The development of vaccines is an expensive and lengthy process. Depreciation is high and takes multiple candidates and long years to produce a licensed vaccine. The access to vaccines that prevent life-threatening infectious diseases remains not equal to all the population. The benefits of vaccination derive from health and economic benefits and the health benefits have diminishing returns as a result of high-risk individuals been vaccinated first. Economic benefits depend both on the health benefits and on how reduced risk of infection and death translates into a leading general economic activity. Department of Government is required to perform a systematic economic analyses of vaccines and to justify their given pressure on both private and public finances on a global level; provoke in the year 2008 financial crash. Mostly, the government supports charities and non-governmental organizations, where people invest in these, with the hope of improving the health conditions.

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