Dealing With Ethical Dilemma

The unique role of salespeople as “revenue generators” for any organization is pivotal for its growth and success. An interfacing role of salesperson between organization and customers facilitates customer belief and builds long-term relationships. Due to affiliative separation, salespersons face ethical dilemmas more often than their counterparts. The chapter delineates the unique characteristics of sales behavior and major influencers that affect a salesperson's ethical/unethical decision making. The authors recommend designing of effective ethical plan and its implementation to inculcate a robust ethical environment/culture within an organization.

Ethical environment, accountability, and sustainability reporting: What is the connection in the hospitality and tourism industry?

Drawing on institutional theory, this study tests how the ethical behaviors of firms, in interaction with public officials and through the strength of accountability regulations, influence sustainability reporting practices in the hospitality and tourism (H&T) sector. The results indicate that firms operating in a highly ethical business environment are less likely than those in a less ethical environment to disclose a sustainability report. However, accountability yields the opposite result; firms established in environments characterized by high accountability are more likely than low accountability environments to issue a sustainability report, which implies a complementary effect between the strength of the accountability and the firms’ sustainability disclosures. This verifies that the weakness or strength of informal and formal institutional forces exert considerable influence on firms’ desire to carry out sustainability reporting. However, this influence is not true of the acquisition of external assurance statements and following Global Reporting Initiative guidelines, with which accountability has a negative and insignificant association, respectively.

The Role of Ethical Environment in Reducing Escalation of Commitment Bias

Several empirical studies have shown that decision makers tend to experience an escalation of commitment bias, namely a tendency to continue investment projects that are less profitable, even though there is information of the less profitable project performance and that other available alternative investment opportunities are more profitable in the future. This study aims to improve the manager's decision making behavior model by considering the ethical environment as one of the factors that influence investment project evaluation decisions. More specifically, this study empirically examines the ethical environment as a strategy to reduce the tendency for escalation of commitment behavior. This study uses a laboratory experimental method with a 2 x 2 factorial experimental design between subject with adverse selection (present / absent) and ethical environment (strong / weak). The research sample consisted of 246 undergraduate and postgraduate students in Accounting and Management who acted as investment project managers. Based on ANOVA analysis results, it shows that managers who experience adverse selection conditions tend to continue unfavorable projects (conduct escalation of commitment). In addition, the results of this study also show that the tendency of managers to end investment projects that are not profitable for managers who are in a condition of a strong ethical environment will be greater when they experience adverse selection conditions compared to when they do not experience it.

Determinan Intensi Whistleblowing Internal pada OPD Kabupaten Purbalingga

This research aims to examine the determinants of internal whistleblowing intention at OPD Purbalingga Regency. The determinants of internal whistleblowing intention need to be examined because Indonesia is one of the countries with a high level of fraud. This research used primary data in the form questionnaires with purposive sampling method. The sample used in this study were 27 Regional Apparatus Organizations (OPD) in Purbalingga Regency, Central Java Province. The variables examined in this study were professional commitment, ethical environment, moral intensity, and personal cost. This research used descriptive analysis and multiple linear regression analysis. The results of this study indicate that professional commitment, ethical environment, moral intensity, and personal cost have a positive and partial effect on the intention to conduct internal whistleblowing at the Regional Apparatus Organization (OPD) of Purbalingga Regency. A person with a high moral intensity tends to have a high intensity to whistleblowing. This means that morals are often an important limitation for a person to take action. A person with high moral boundaries will not like anything beyond the existing moral rules.

Envisioning an Ethical Climate in Nursing Education Programs

The importance of creating healthy and ethical work environments in the clinical setting has been a focus in nursing for several years. However, research has found that incidents of incivility and bullying occur in academia as well. Nurse educators often face complex situations in the academic workplace that have ethical implications, including relationships with each other, academic administrators, and students. A review of the evidence indicates that studies have considered the importance of creating an ethical environment in nursing practice, and incivility, but few have focused on healthy work environments in academia. This article presents the nine provisions of the ANA Code of Ethics for Nurses in the context of the nursing academic environment as a framework to discuss the philosophical and practical importance of envisioning an ethical environment within academic settings. Examples of relationships are provided that demonstrate a positive ethical climate or illustrate areas in need of reflection for improvement, with suggested implications for practice.