Building an ethical culture by improving conditions for whistleblowing

Purpose This paper aims to discuss the importance of an effective internal whistleblowing system in building a more ethical organizational climate. Design/methodology/approach This study draws on the literature to make recommendations for organizations, managers and boards of directors regarding implementing an effective whistleblowing process. Findings This paper offers practical information on what constitutes an appropriate level of preparedness and responsiveness. Organizations can reinforce their internal ethics by encouraging whistleblowers to report complaints internally. An effective whistleblowing process depends on the organization’s desire to build an ethical climate and its awareness of the power of whistleblowing as an ethical tool. Originality/value This study will help managers and other professionals to create and maintain an ethical climate by implementing an effective whistleblowing process. The discussion in this paper is important for any type of organization concerned with empowering whistleblowers and the whistleblowing process.

T he E ffect of Organizational Ethical Culture as A Moderating Variable in Ethical Decision Making o n Tax Consultants

This study aims to analyze the effect of experience on ethical decisions and the influence of organizational ethical culture in moderating the relationship between experience and ethical decisions in tax consultants in the Sumatran Region including Lampung, Bangka Belitung, Palembang and Jambi consisting of 139 respondents. The analysis technique uses SEM WarpPLS with the help of the WarpPLS 7.0 application. The findings in this study, indicate that there is no significant effect between experience and ethical decisions and in an indirect relationship between experience and ethical decisions with organizational ethical culture as a moderating variable showing the results, organizational ethical culture can moderate the relationship with a significant influence. The research has met the requirements of the SEM-WarpPLS fit model.

Dampak Self Efficacy, Moral Intention Dan Budaya Etis Organisasi Terhadap Whistleblowing Intention

The purpose of this study was to investigate the influence of Self Efficacy, Moral Intention and Organizational Ethical Culture on Whistleblowing Intention. The data used in this study are primary data obtained through distributing questionnaires to respondents, namely external auditors who work in public accounting firms in Surabaya. The sampling method uses non-probability sampling with saturated sampling technique. The sample consists of 33 external auditors who work in the Public Accounting Firm in Surabaya. The analytical tool used to test the hypothesis is multiple linear regression analysis. The results showed that self-efficacy, moral intention, and organizational culture simultaneously had a positive effect on whistleblowing intention. Self-efficacy and moral intention partially do not affect whistleblowing intention, while organizational ethical culture partially has a positive effect on whistleblowing intention.

Arbitrator ethics in New Zealand: The New Zealand approach to ethical obligations in international arbitration

<p>Arbitrators in international arbitrations must observe ethical obligations of impartiality and independence, competence, diligence, confidentiality and compliance with the arbitration agreement. A New Zealand understanding of these standard international obligations is influenced by New Zealand’s ethical culture. New Zealand arbitrators practicing overseas must recognise how their culture affects their approach to ethical obligations. In particular, they must be aware that a New Zealand approach to impartiality and independence may be seen as relaxed by those outside New Zealand. A New Zealand approach to ethical obligations is also applied during the enforcement of arbitrators’ obligations where New Zealand is the seat of an international arbitration. Foreign parties are likely to be satisfied with the enforcement of ethical obligations in New Zealand. This is good news for those seeking to establish New Zealand as a regional hub of international arbitration.</p>

Arbitrator ethics in New Zealand: The New Zealand approach to ethical obligations in international arbitration

<p>Arbitrators in international arbitrations must observe ethical obligations of impartiality and independence, competence, diligence, confidentiality and compliance with the arbitration agreement. A New Zealand understanding of these standard international obligations is influenced by New Zealand’s ethical culture. New Zealand arbitrators practicing overseas must recognise how their culture affects their approach to ethical obligations. In particular, they must be aware that a New Zealand approach to impartiality and independence may be seen as relaxed by those outside New Zealand. A New Zealand approach to ethical obligations is also applied during the enforcement of arbitrators’ obligations where New Zealand is the seat of an international arbitration. Foreign parties are likely to be satisfied with the enforcement of ethical obligations in New Zealand. This is good news for those seeking to establish New Zealand as a regional hub of international arbitration.</p>

Strategy as Ethical Persuasion - How Aristotle Can Make Strategy Ethical

<p>In this thesis it is argued, that managers with strategic responsibilities are unlikely to commit to contemporary business ethics, because its deontological nature is limited for strategic work's teleological focus. This is a problem because when managers do not commit to business ethics, they can damage the ethical culture in their companies. Unethical cultures are nests for scandals and malpractices that can hurt companies' reputation and, in turn, their profits. However, if managers were to commit to ethical behaviour the ethical culture would strengthen. For that reason, I have proposed an Aristotelian approach to ethics that could be useful for managers, when making strategic decisions. This could help strengthen the ethical culture in their companies. Three managers with knowledge and experience of strategic decision making have been interviewed to test the usefulness and ethicality of the Aristotelian approach. The findings indicate that the Aristotelian approach could be useful for guiding strategic decision making. One respondent even said that the Aristotelian approach's rhetorical considerations could improve strategic decision making in his company. Despite finding the Aristotelian approach beneficial for strategic decision making, two of the respondents did not think that the approach would be used for strategic decision making in their companies. The approach was said to be too abstract for managers to use in relation to all the practical issues they have to deal with. All the respondents agreed, that the Aristotelian approach highlighted some ethical considerations, but they were reluctant to call it an ethical approach. However, it did not really matter to them whether the approach was ethical or not, because to them, strategic decisions where ethically neutral. This final statement supports that the deontological nature of contemporary business ethics is not useful for strategic work.</p>

Strategy as Ethical Persuasion - How Aristotle Can Make Strategy Ethical

<p>In this thesis it is argued, that managers with strategic responsibilities are unlikely to commit to contemporary business ethics, because its deontological nature is limited for strategic work's teleological focus. This is a problem because when managers do not commit to business ethics, they can damage the ethical culture in their companies. Unethical cultures are nests for scandals and malpractices that can hurt companies' reputation and, in turn, their profits. However, if managers were to commit to ethical behaviour the ethical culture would strengthen. For that reason, I have proposed an Aristotelian approach to ethics that could be useful for managers, when making strategic decisions. This could help strengthen the ethical culture in their companies. Three managers with knowledge and experience of strategic decision making have been interviewed to test the usefulness and ethicality of the Aristotelian approach. The findings indicate that the Aristotelian approach could be useful for guiding strategic decision making. One respondent even said that the Aristotelian approach's rhetorical considerations could improve strategic decision making in his company. Despite finding the Aristotelian approach beneficial for strategic decision making, two of the respondents did not think that the approach would be used for strategic decision making in their companies. The approach was said to be too abstract for managers to use in relation to all the practical issues they have to deal with. All the respondents agreed, that the Aristotelian approach highlighted some ethical considerations, but they were reluctant to call it an ethical approach. However, it did not really matter to them whether the approach was ethical or not, because to them, strategic decisions where ethically neutral. This final statement supports that the deontological nature of contemporary business ethics is not useful for strategic work.</p>

The impact of sustainable supplier selection to supplier performance in mining industry: ethical culture as moderating variable

Sustainable supplier selection during tender is one of the critical factors in the supply chain management to maintain sustainable procurement in an organisation. Many factors contribute to the success of sustainable supplier selection practices, and ethical culture is one of the factors because it would influence supplier selection. This study aims to determine the effect of implementing sustainable supplier selection on supplier performance by moderating the effect of ethical culture in the mining industry. This type of research is explanatory research with hypothesis testing of 104 respondents by distributing questionnaires. The data analysis is conducted by Structural Equation Model (SEM). The research shows that the construct of sustainable supplier selection with economic, social, and environmental aspects as dimensions has a direct and significant impact on supplier performance in the mining industry. This research also shows that ethical culture has a significant moderating effect in the relationship between sustainable supplier selection and supplier performance. The managerial implication of this research is providing guideline for decision-makers to implement sustainable supplier selection by considering economic, social, and environmental aspects while maintaining an ethical culture as a part of work professionalism to maintain sustainable performance in the mining industry.