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This paper aims to examine the extent of ethical values information disclosure on the top 100 Malaysian and Indonesian companies’ annual reports using coercive isomorphism under the institutional theory.

Using the content analysis, the presence or exclusion of ethical values information disclosed on 100 Malaysian and Indonesian companies’ annual reports using a newly developed Ethical Values Disclosure Index is carried out.

The results of the analysis found that Indonesian companies on average disclosed 31 items under study compared to 27 items disclosed by the companies in Malaysia. The results suggest that Indonesian companies are more vigilant in the code of ethics, companies policy on ethical issues, monitoring program and accountability, ethical performance, ethical infrastructure and organizational responsibility aspects, whereas their Malaysian counterparts are better in reporting governance and integrity committee or board of directors.

The findings may not be applicable to other countries in the same region, nevertheless, revealed the importance of adequate ethical values disclosure in determining the level of ethical behavior.

Companies in Indonesia are coercively pressed by various influential stakeholder groups to address ethical issues. The less disclosure regarding corporate ethical behavior may indicate that unethical practices continue to be a problem in the Malaysian corporate sector.

This paper adds to the literature by examining the elements of ethical values adapted mainly from the professional bodies that regulate the accounting profession and other organizations using the institutional theory, particularly in two countries.

This study addresses the gap in research concerning student attitudes toward ethics and social responsibility (E&SR) within diverse organizational contexts, specifically as they transition into managerial and non-managerial roles.

A total of 425 business students from four universities participated. To determine statistically significant differences between potential managers and non-managers (M&NM), a paired comparison inferential t-test was employed.

The study revealed positive E&SR attitudes among business students. However, it differed from existing literature by finding a significant difference in perceived E&SR importance between aspirants in managerial and non-managerial positions. Notably, non-managerial students exhibited significantly stronger support for these principles.

This study, conducted in an emerging economy, offers a unique perspective by analyzing E&SR perceptions across both potential management and non-management employees. Given the direct and indirect influence employee perceptions have on business performance, this research sheds light on the crucial role of E&SR in management practices. The findings are further substantiated by robust data and include implications for human resource management, along with suggestions for future research directions.

Post-millennial youths are well equipped with internet technology and computers since birth and find it easier to operate computers and technologies than their previous generations. With the advancement of technology, the ethical dilemma associated with its use has evolved. This paper aims to develop and validate a measurement scale for the ethical orientation of post-millennial technology usage by capturing the key factors that best describe the behavior adopted by students.

A systematic scale development procedure was used, involving both reviews of the literature and focus group discussions to generate the items that specify the domain of this study. After generating items, exploratory factor analysis and confirmatory factor analysis were applied to identify latent constructs of techno-ethical orientation. Lastly, the scale was subjected to reliability and validity testing.

The study found that the techno-ethical orientation scale has five dimensions: privacy concerns, classroom behavior, accessibility dilemma, social media usage and assignment ethics. Overall, a scale comprising 17 statements was derived.

The findings of our study attempt to augment the growing efforts to explore all facets of techno-ethics. It is probably the first attempt to develop a valid and reliable scale for the techno-ethical orientation of post-millennial.

This scale could be used by academicians and practitioners to assess the techno-ethical orientation of post-millennial for positive interventions.

This study derives a new reliable and valid scale for measuring the techno-ethical orientation of post-millennial toward technology usage.

This study examines the role of ethical leadership in building employee trust, knowledge sharing (KS), job satisfaction and then influencing employee engagement in the workplace.

The sample included 610 employees of Indonesia Islamic Bank, obtained through an online survey. Structural equation modelling was used to test the research hypotheses.

Ethical leadership actively contributes to the growth of employee trust, exchange knowledge frequent and job satisfaction and then become key points to enhance employees’ engagement.

Future research is required to validate across regions and organisations to in light of the findings of the topic study.

Organisational leaders and employees obtain a better understanding of ethics and organisation management field, hence employees and leaders must encourage ethical values as code of conduct in the workplace.

This study demonstrated the extent of the Khan concept for a combination of employee engagement, ethical leadership and KS. It also incorporates employee job satisfaction and the organisational engagement among employees.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-03-2023-0218

The purpose of this paper is to describe the mediating effects of transformational and transactional leadership styles on the relationship between organizational ethics and workplace incivility.

The study employed cross-sectional survey design. Data were obtained from 209 employees from the telecommunication sector. The structural equation model was employed as the analytical tool to test the hypotheses of the study.

Organizational ethics was negatively related to workplace incivility. Both transformational and transactional leadership styles mediated the relationship between organizational ethics and workplace incivility.

Human resource developers and managers can employ, appraise, train and develop managers who can ethically demonstrate transactional, and transformational leadership behaviors to deal with workplace incivilities.

The paper makes an important contribution to the existing organizational literature by establishing the relevance of transformational and transactional leadership styles as mediators of the nexus between organizational ethics and workplace incivility in the telecommunication sector.

This study aims to analyze and discuss the impact of corporate social responsibility (CSR) on firms’ performance, as well as to examine the interplay between CSR and the economy, society and innovation.

This paper collects data from 420 manufacturing firms across various geographical regions in China. By using a structural equation model, the paper investigates the impact of CSR on enterprise innovation, customer management capability, market competitiveness (MC) and firm financial performance.

The findings demonstrate that CSR performance positively contributes to enhancing the level of enterprise innovation, as well as customer management capability and market competitiveness. Furthermore, it assists enterprises in improving market competitiveness and elevating customer management capabilities. Thus, CSR can have a positive effect on the firm financial performance.

The outcomes presented in this paper offer valuable evidence regarding the influence of implementing CSR on different aspects of enterprise performance and innovation. Moreover, it provides practical recommendations for enterprises seeking to transition towards low-carbon practices and upgrade their manufacturing industry.

This study investigates the relationship between organizational citizenship behavior (OCB), total quality management (TQM), and corporate sustainability (CS). Specifically, the authors propose that TQM mediates the relationship between OCB and CS. The authors intend to demonstrate that TQM practice may be able to balance the interests of all stakeholders and hence improve the performance of all three CS elements, namely economic, social and environmental.

The authors designed a survey questionnaire. The authors then collected data from managers that were in charge of quality control in 216 companies. Hypotheses were developed and regression and path analyses were used to test the hypotheses.

OCB has a positive effect on both TQM and CS. TQM also is positively related to CS. Further, TQM mediates the relationship between OCB and CS. Further analyses show that the full mediation only applies to economic aspects of CS but not social and environmental.

Companies that aim to achieve overall CS performance should not only encourage OCB in an organization, but also pay attention to TQM. Moreover, when deciding on hard and soft TQM, the priority should be given to hard TQM.

The authors investigate the relationship between OCB, TQM and CS in detail. The authors treat TQM in two elements of soft TQM and hard TQM while treating CS performance in three elements of economic, social and environmental performances. The authors further examine how both hard and soft TQM impacts CS performance differently.

The purpose of this study is to determine whether the implementation of a performance management system comprising some traditional management practices (management process and organizational behavior modification) lead to an ethical organizational environment and improved employee performance.

A structural model is theorized and assessed using data from samples of full-time employees in the USA and Brazil. Partial least squares–structural equation modeling is used.

The findings of this study suggest that management process and organizational behavior modification directly and positively impact the ethical environment, and the ethical environment directly and positively impacts employee performance. The management process and organizational behavior modification indirectly impact employee performance through an ethical environment.

Although this theorized model was tested and provided significant results for implementing the management practices suggested, it is strongly recommended that other random data samples be used to analyze the theorized model and assess to reconfirm the results. In addition, incorporating the ethical environment construct within a larger model that includes other potential antecedents, such as management principles, and other potential outcomes, such as organizational commitment, job satisfaction and workplace optimism, is recommended.

This study provides management practitioners with empirical evidence that implementing a performance management system consisting of the management process and organizational behavior modification will enhance both the ethical environment and organizational trust, which, in turn, will lead to improved individual employee performance. Based on the theoretically and statistically supported framework, managers can improve the performance of their subordinates. The results further support the assertions that managers must implement the management process along with organizational behavior modifications to improve employee performance through an ethical environment and organizational trust

The general conclusion from this study is that good management practices in the form of the management process and organizational behavior modification are inherently ethical. Furthermore, when implemented and consistently maintained by managers, these practices will result in an organizational environment that supports ethical behavior and engenders a high level of trust. The results of this study demonstrate a significant contribution to the existing literature, in that good management is tied, in fact, directly to ethics and trust.

The results provide evidence that good management in the form of the management process and organizational behavior modification yields both a positive ethical environment and improved employee performance. Practitioners are provided with evidence that reaffirms the need to define expectations for employees and to provide the necessary resources and positive reinforcement to fulfill the expectations. This study is one of the first to directly assess the impact of traditional management practices on an ethical environment.

Military values/virtues are a subset of ethical values. The purpose of this study is to examine the effect of military virtues on job performance, either directly, or indirectly through mediation by, loyalty, patience, respect, employee engagement, job performance, military ethics, courage, self-discipline, caring, military virtue, Sri Lanka Air Force (SLAF) employee engagement.

Military virtues were conceptualized as a collective construct, consisting of loyalty, courage, patience, respect, self-discipline and caring. Using a sample of 254 military officers in the SLAF, the authors measured the effect of military virtues on job performance. The first model was a direct measurement of the influence of military virtues on job performance. The second model measured the influence of military virtues on employee engagement, followed by measurement of the influence of employee engagement on job performance. Structural equation modeling was used in data analysis.

Both direct effects and mediated effects of military virtues on job performance were significant. However, the direct effect was stronger, suggesting that military virtues in and of themselves resulted in superior performance, more effectively, than by first increasing employee engagement with the task or the organization.

This may be an initial empirical examination of the effects of military virtues on job performance.

This research focuses on the distinct group of high-status employees commonly referred to as workplace vigilantes, and conceptually investigates how unethical requests by these individuals impact the behavior and attitude of other employees over time using the social identity theory.

For developing a conceptual model, literature from the domains of social identity, organizational behavior and general management was searched through Google Scholar. To search the literature, some key terms such as “unethical activities”, “Islamic work ethics” and “social identity” were searched and analyzed.

Using the social identity theory, a conceptual process model is developed which suggests that when high-status employees propose unethical requests to employees, individuals with high morality are likely to refuse those unethical requests to protect their self-categorizations. However, taking the unfair advantage of their illegitimate powers, high-status employees are likely to eventually make wrong judgments and give unnecessary punishments to moral employees. It is further argued that consistent victimization is likely to negatively impact the social identity of such employees and leads to irritability in moral employees, particularly when such individuals are unable to get the requisite social support from their leaders.

While a considerable body of literature has focused on the antecedents and consequences of intense unethical business practices and the crucial role of leaders in such activities, limited attention has been given to the role of other employees and how they engage in mild unethical misconduct regularly, which is the key focus of this research. The novel conceptual framework needs to be tested in diverse contexts for further development and validation.