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Article
Publication date: 21 November 2023

Chander Mohan Gupta, Petter Gottschalk and Maryam Kamaei

This paper aims to understand the involvement of women in white-collar crime (WCC) also referred to as pink-collar crimes. WCC is present around the globe and has created a word…

Abstract

Purpose

This paper aims to understand the involvement of women in white-collar crime (WCC) also referred to as pink-collar crimes. WCC is present around the globe and has created a word for itself.

Design/methodology/approach

The paper is designed by studying the WCC in the area of Iran, Portugal, Norway, India and the USA.

Findings

The paper attempts to move beyond the traditional perspectives of emancipation versus focal concern, which argue that less inequality will increase women involvement in WCC versus women socializing into accepting responsibilities for social concerns by caring for others.

Research limitations/implications

As the data is restricted, this study is based on the limited data available on the internet.

Originality/value

This paper is an original work of the authors.

Article
Publication date: 26 April 2024

Liang Wang and Hao Chen

Based on the cognition-affection personality system theory, this study constructs and tests a mediation model of leadership non-contingent punishment on bystander workplace…

Abstract

Purpose

Based on the cognition-affection personality system theory, this study constructs and tests a mediation model of leadership non-contingent punishment on bystander workplace deviance behavior through bystander affective rumination and bystander psychological contract violation, as well as a chain mediation effect of bystander affective rumination and bystander psychological contract violation, and explores the moderation role of bystander performance pressure in this model.

Design/methodology/approach

This study takes 454 employees and their colleagues from several Chinese enterprises as the research subjects and conducts a paired survey at three-time points using Mplus 7.4 to analyze the empirical data.

Findings

The research results are as follows: Bystander affective rumination and bystander psychological contract violation play a mediation role between leadership non-contingent punishment and bystander workplace deviance behavior, respectively. Bystander affective rumination and bystander psychological contract violation play a chain mediation role in the positive role of leadership non-contingent punishment on bystander workplace deviance behavior. Bystander performance pressure moderates the chain mediation path by enhancing the positive role of leadership non-contingent punishment on bystander affective rumination.

Originality/value

This study comprehensively explores the internal path of the impact of leadership non-contingent punishment on bystander workplace deviance behavior from the perspective of bystanders through dual paths of cognition and affection. It enriches the result variables of leadership non-contingent punishment, expands existing research on the mediation mechanism of leadership non-contingent punishment and deepens the understanding of the mechanism of leadership non-contingent punishment. At the same time, it has practical guidance significance to promote the suppression of leadership non-contingent punishment in organizations, reduce the occurrence of employee workplace deviance behavior, help employees better integrate into the organization and build a harmonious organizational environment.

Book part
Publication date: 6 September 2024

Vincent K. Chong, Isabel Z. Wang and Gary S. Monroe

This study examines the effect of delegation of decision rights, moral justification (MJ), and ethical climate (EC) on managers’ misreporting in the financial services sector. We…

Abstract

This study examines the effect of delegation of decision rights, moral justification (MJ), and ethical climate (EC) on managers’ misreporting in the financial services sector. We employed an online research panel called Qualtrics, to collect data based on a sample of 127 middle-level managers from various US financial services firms. We find that MJ mediates the relation between delegation and misreporting, suggesting delegation of decision rights increases employees’ misreporting indirectly by increasing MJ. We also find that EC significantly moderates the relationship between MJ and misreporting. Furthermore, our test of the moderated-mediation effect reveals that the indirect effect of the delegation of decision rights on misreporting through MJ is stronger when there is a higher level of instrumental climate (IC) and a lower level of principle climate (PC).

Article
Publication date: 13 September 2024

Jonathan Tweedie and Matteo Ronzani

To advance understanding of transparency by problematising the motivations and strategies of a so far underexplored group: its users.

Abstract

Purpose

To advance understanding of transparency by problematising the motivations and strategies of a so far underexplored group: its users.

Design/methodology/approach

We explore the relationship between blindness, visibility, and transparency by drawing on our analysis of Max Frisch’s experimental novel Gantenbein (1964), in which the protagonist lives a life of feigned blindness.

Findings

The accounting scholarly debate on transparency has neglected the users of transparency. We address this through a novel theorisation of transparency as a game, highlighting some of its distinctive features and paradoxes.

Originality/value

By theorising the transparency game we move beyond concerns with what transparency reveals or conceals and conceptualise the motivations and strategies of the players engaged in this game. We show how different players have something to gain from the transparency game and warn of its emancipatory limits.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Abstract

Purpose

This study aims to identify perceptions of financial crime among students in six different countries.

Design/methodology/approach

Survey research was conducted among students in India, Iran, Malaysia, Norway, Romania and the USA to compare the ranking of perceptions.

Findings

The following three propositions for financial crime had most agreement among respondents: lack of oversight and guardianship, legitimate access to resources and heroic offender status.

Research limitations/implications

Scholars involved in various countries conducted survey research at different points in time with little knowledge of each other’s survey populations and response rates.

Practical implications

Crime convenience and, thus, attractiveness can be addressed by focusing on propositions finding the strongest agreement in the surveys.

Social implications

Agreement and lack of agreement indicate priorities in fighting financial crime.

Originality/value

The diversity of nations involved in survey research makes this study interesting.

Details

Journal of Financial Crime, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 17 July 2024

K.S. Nivedhitha, Gayathri Giri and Palvi Pasricha

Gamification has been constantly demonstrated as an effective mechanism for employee engagement. However, little is known about how gamification reduces cyberloafing and the…

Abstract

Purpose

Gamification has been constantly demonstrated as an effective mechanism for employee engagement. However, little is known about how gamification reduces cyberloafing and the mechanism by which it affects cyberloafing in the workplace. This study draws inspiration from self-determination and social bonding theories to explain how game dynamics, namely, personalised challenges, social interactivity and progression status, enhance tacit knowledge sharing behaviour, which, in turn, reduces cyberloafing. In addition, the study also examines the negative moderating effect of fear of failure on the positive relationship between game dynamics and tacit knowledge sharing.

Design/methodology/approach

Using a sample of 250 employees from information technology organisations, the study employed a 3-wave study to examine the conditional indirect effects.

Findings

The results ascertain that tacit knowledge sharing plays a central role in the relationship between gamification and cyberloafing. Further, game dynamics positively influenced tacit knowledge sharing, which in turn reduced cyberloafing. Especially, social interactivity and progression status greatly reduced cyberloafing behaviour when the fear of failure was low.

Originality/value

This study is one of the initial studies that suggest gamification as a progressive tool to reduce workplace cyberloafing behaviours. It utilises a problematisation approach to analyse and criticise the in-house assumptions regarding cyberloafing prevention measures. Further, the study proposes a conceptual model explaining the link between gamification and cyberloafing through alternate assumptions.

Details

Internet Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1066-2243

Keywords

Article
Publication date: 25 July 2024

Ujjal Mukherjee and Saritha S.R.

The literature on unethical pro-organizational behavior (UPOB) has experienced significant growth in the past decade. However, there is limited research on the effects of…

Abstract

Purpose

The literature on unethical pro-organizational behavior (UPOB) has experienced significant growth in the past decade. However, there is limited research on the effects of organizational, team and malleable individual factors on UPOB. It is also necessary to explore its adverse effects for theoretical advancement and to uncover unexplored opportunities. This study aims to systematically examine the existing body of literature on UPOB, providing thorough theoretical, contextual and methodological insights.

Design/methodology/approach

Using the preferred reporting items for systematic reviews and meta-analysis technique, the authors identified 43 articles on UPOB from journals included in the ABDC-2019 list. The authors conducted an analysis of the identified articles and categorized them using a modified version of Paul and Rosado-Serrano’s (2019) TCCM framework.

Findings

Existing literature primarily focuses on attitudinal and contextual antecedents of UPOB, neglecting individual differences and their consequences. The review suggests that certain desired employee attitudes may also lead to UPOB. In addition, the study highlights underutilization of established behavioral theories, emphasizing the need for a more inclusive theoretical framework. The exploration identifies research gaps, including in multidisciplinary and transdisciplinary studies, aiming to broaden the research scope in this field.

Research limitations/implications

The study highlights the need for a more comprehensive theoretical framework to understand UPOB.

Practical implications

It cautions organizations fostering positive employee attitudes, such as job satisfaction, workplace spirituality and organizational commitment, as these may inadvertently promote UPOB.

Social implications

Socially, the paper highlights how engaging in UPOB affects the lives of involved employees.

Originality/value

This paper’s originality arises from its methodical review and categorization of prior research on UPOB using a distinctive, multidisciplinary research framework.

Details

International Journal of Ethics and Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9369

Keywords

Article
Publication date: 31 October 2023

Grzegorz Zasuwa and Grzegorz Wesołowski

This study examines how potentially irresponsible banking operations affect organisational reputation. A moderated mediation model is applied to explain how major aspects of…

Abstract

Purpose

This study examines how potentially irresponsible banking operations affect organisational reputation. A moderated mediation model is applied to explain how major aspects of social irresponsibility affect the relationship between consumer awareness of allegedly irresponsible operations, blame and bank reputation. The empirical context is the Swiss franc mortgage crisis that affected the banking industry in most Central and Eastern European countries.

Design/methodology/approach

The research study uses data collected from a large survey (N = 1,000) conducted among Polish bank consumers, including those with mortgage loans in Swiss francs. To test the proposed model, the authors use Hayes' process macro.

Findings

The findings show that blame fully mediates the effects of corporate social irresponsibility (CSI) awareness on organisational reputation. Three facets of social irresponsibility moderate this relationship. Specifically, the perceived harm and intentionality of corporate culprits cause people to be more likely to blame a bank for the difficulties posed by indebted consumers. At the same time, the perceived complicity of consumers in misselling a mortgage reduces the level of blame and its subsequent adverse effects on bank reputation.

Originality/value

Although a strong reputation is crucial in the financial industry, few studies have attempted to address reputational risk from a consumer perspective. This study helps to understand how potentially irresponsible selling of a financial product can adversely affect a bank's reputation.

Details

International Journal of Bank Marketing, vol. 42 no. 6
Type: Research Article
ISSN: 0265-2323

Keywords

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