Factors influencing ethical judgements of accounting practitioners: some Malaysian evidence

PurposeThe purpose of this paper is to examine the extent to which demographic factors and corporate ethical value impact on ethical decisions of Malaysian accounting practitioners.Design/methodology/approachA questionnaire survey was carried out to elicit opinions from accounting practitioners on corporate ethical values and ethical judgements. Regression analysis was performed on 201 completed and useable questionnaires.FindingsThe regression analysis shows that corporate ethical value is a significant factor determining ethical judgements. Age is also a significant factor, with older accounting practitioners being stricter in their ethical stance. To a lesser extent, gender is also significant, with females exhibiting higher ethical judgements than males.Research limitations/implicationsThe regression model reports an adjusted R-squared of 19.2%, which suggests further work in this area is necessary to identify other determinants for (un)ethical judgements. A qualitative approach such as interviewing corporate players may shed light on other possible factors.Practical implicationsThe findings suggest that regulatory efforts have contributed towards a more ethically imbued corporate environment. The Malaysian Code on Corporate Governance (2012), which recommends corporations to have formalized ethical standards and women on corporate boards, appears to have positive influence on creating a more ethical working climate. In addition, the enactment of the Minimum Retirement Age Act (2012) also proves relevant in further promoting ethical judgements.Originality/valueThe study highlights the applicability of the theory of moral development to an Asian developing country, and that gender, age and corporate ethical values are complementary in influencing ethical judgements of accounting practitioners in Malaysia.

Fostering Knowledge-Sharing Behavior

The present research is aimed at exploring the link between corporate ethical values (CEV) and knowledge sharing behavior (KSB) by building and empirically examining a CEV-KSB model. The goals of the current research were multi-fold. The study was aimed at understanding the impact of CEV on organizational commitment and KSB. The effect of organizational commitment on KSB was also examined. Using a sample of 250 employees of the hotel industry in the Pakistan, a structural model was tested. It was hypothesized that CEV would be positively related to organizational commitment and KSB. Moreover, it was also hypothesized that commitment partially mediates the link between CEV and KSB. All the hypotheses were accepted. Limitations and implications of the study are also discussed.

Ethical Practice Disclosure of Malaysian Public Listed Companies

The Malaysian corporate environment has been shocked by corporate scandals and poor performance among government-related companies, such as 1Malaysia Development Berhad (1MDB), Lembaga Tabung Haji (LTH), Felda Global Ventures (FGV) and Khazanah Nasional Berhad (KHAZANAH). Despite having strong corporate governance and being strengthened through Malaysia Code of Corporate Governance (MCCG), unethical practices and a lack of transparency remain a problem among Malaysian companies. The purpose of this paper is to examine the level of disclosure of ethical practices among Malaysian public listed companies. Ethical practice disclosure is measured using the modified Ethical Commitment Index (ECI) with six themes derived from the literature; notably, corporate ethical values, action to promote ethics, whistle-blowing policy, code of ethics, sustainability practices, and ethics committee. Through content analysis of the annual reports of 1,115 companies and five years’ observation (2012-2016), this study found there is a need to improve several aspects of ethical practice disclosure. The findings implied that companies supported the MCCG, with most of the companies complying with the recommendations of MCCG 2012 to uphold a high standard of ethical practice. However, supplementary practices, such as disciplinary action, programmes to support a code of ethics, whistle-blowers’ protection, and establishing an ethics committee, are still weak. The findings indicate that the level of ethical practice disclosure among Malaysian public listed companies remains low and raises concern that requires action by regulators. This paper contributes by providing insights into the disclosure of ethical practice among Malaysian public companies.

Corporate social responsibility (CSR) and its internal consequences on job performance

Purpose The purpose of this study is to investigate the role of corporate ethical values on the relationship between corporate social responsibility (CSR) and work-related outcomes (organizational commitment (OC), organizational citizenship behavior (OCB) and in-role job performance) in the case of a Greek port logistics management services organization. Design/methodology/approach The field research was carried out by using a structured questionnaire, which was based on empirically validated scales. Employees’ perception of CSR was measured by two dimensions (i.e. social, environmental). Findings Statistical analysis (PLS-SEM) confirms the conceptual framework of the study. More specifically, results revealed the association of both CSR dimensions with CEV and OCB. However, CEV proved to act as a full mediating variable between CSR and OC. Thus, CSR impact on OC is realized only through the development of concrete corporate ethical values. Similarly, CEV influences in role job performance, only through OC and OCB. Research limitations/implications This study is cross-sectional; thus, causality of the relationships under investigation cannot be justified. The cultural context should also be considered, as field research was conducted in a Greek port logistics organization, at a country suffering from deep financial recession. Originality/value Discussion of the importance of corporate ethical values and the underlying mechanisms of organizational policies and practices guiding CSR impact on crucial job-related outcomes.

How Corporate Ethical Values and Ethical Leadership Influence on Religious Commitment? A Study on Sharia Banks Indonesia

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Mediating Roles of Corporate Goal-Setting, Goal-Orientation and Corporate Ethical Values on Work Attitudes of Bank Employees

The present study was conducted to examine the mediating roles of corporate goal setting and goal orientation in corporate ethical values and work attitudes of bank employees in Nigeria. Correlation coefficients and regression analysis were employed. Results showed, among other things, that there was a significant contribution of corporate ethical values to work attitudes of bank employees in Nigeria (t = 8.119, p < .05), significant mediating roles of both corporate goal setting and goal orientation in the contribution of corporate ethical values to work attitudes of bank employees in Nigeria. It was recommended, among other things, that organizations should set specific, attainable goals and foster performance goal orientation among employees.