Search results

The literature is divided upon whether a gender difference occurs with respect to ethical decisions. Notable researchers Tannen and Gilligan demonstrated gender difference while subsequent researchers indicate that gender differences are becoming more neutralized. The paper aims to discuss these issues.

This paper analyzes the gender demographic and intercultural influences on ethical decision-making by undergraduate students from New Zealand and the USA through four scenarios.

Overall for the USA and New Zealand, this research demonstrates this split as well, since two scenarios showed significance while two did not. The two that demonstrated a significance dealt with personnel issues and a past client relationship. These two scenarios suggested that a relationship orientation and relativistic nature among women may influence their decision making. The two scenarios without significance were less relationship oriented, involving dealing with a customer (a stranger) and a subordinate (implying a professional supervisory responsibility). In addition, the neutrality exhibited in the latter two scenarios may reflect Tannen's illustration that there is a cross-gender influence on decision making. With respect to the geographic location, the USA, when compared with New Zealand, and the gender demographics, only the USA reported significant differences for two scenarios.

Undergraduate students in the USA provided situations and discussions that resulted in the development of a number of scenarios. Additional research and evaluation of current events, led to a total of ten scenarios with four scenarios yielding business related situations.

Whistleblowing has received increasing attention and support in recent years as a means of detecting and correcting illegal, unethical or illegitimate practices in organizations. This study aims to examine the extent to which accounting students in Saudi Arabia, as prospective accountants, have the courage to blow the whistle.

A questionnaire survey was administered to a sample of final year accounting students in Saudi Arabia. The questionnaire contained four groups of questions aimed at exploring the students' reaction to whistleblowing, the whistleblowing channel that students prefer, the encouraging factors for whistleblowing and the factors that discourage whistleblowing from the students' point of view. The instrument questions were developed with reference to previous studies conducted in other countries.

The findings of the study revealed that accounting students have the courage to whistle the wrongdoing. What encourages students to blow the whistle is their perception that fraud and corruption is an unethical behavior which goes against religious values and that the wrongdoer must take appropriate punishment. However, there are some factors that negatively affect the students' courage to blow the whistle, the most important of which is the fear of retaliation, in addition to their feeling that the wrongdoer will not be held accountable.

A sample of accounting students from one university limits generalizing the results to the population of accounting students in Saudi Arabia. Future research could examine this issue using larger samples of students, employees or professional accountants.

This study serves the Saudi vision 2030, which aims to combat fraud and corruption which negatively affect economic development. This study sheds light on the encouraging factors for Whistleblowing, which must be strengthened, as well as the discouraging factors, which must be addressed to mitigate their impact.

This study explores whistleblowing in Saudi Arabia where there is no research on this topic. This study comes at the appropriate time, as Saudi Arabia is currently witnessing an increasing interest in combating corruption, whether in the public or private sectors, and has recently introduced several legislations, as well as initiatives to encourage citizens to whistle the wrongdoing.

The purpose of this study is to investigate the factors affecting the whistleblowing intentions (WBI) by Iranian accountants by integrating the fraud pentagon and the extended theory of planned behavior.

The population was made up of accountants from all of the 400 companies listed in the Tehran Stock Exchange and the authors used a quantitative survey-based method. Out of a total of 300 questionnaires administered, 171 valid responses were used for analysis. This research used the partial least squares structural equation modeling analysis using SmartPLS 3.3.3 to examine the proposed hypotheses and to analyze the research model.

The results indicated that the extended theory of planned behavior components (perceived behavioral control, perceived subjective norms (PSN), perceived moral obligation and attitudes toward whistleblowing) have positive effects on accountants’ internal WBI. The results of investigating the moderating effect of perceived moral intensity (PMI) on the relationship between components of the extended theory of planned behavior and WBI show that PMI moderates the effect of PSN on WBI.

This study develops the whistleblowing literature by bringing together the components of the fraud pentagon and the extended theory of planned behavior and providing an integrated model. This model, which incorporates many variables from previous research, seeks to provide a comprehensive model for whistleblowing with the expansion of the Brown et al. (2016) model.

Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).

Prior research showed that sexual harassment by customers is a widespread and serious problem for service workers. However, some of the service workers may be unwilling to report this problem to their managers because customers are important for them and for the interests of the organization. Moreover, reporting customer sexual harassment could be embarrassing and may prompt retaliation against those service workers. The purpose of this paper is to focus on salespeople’s intention to report customer sexual harassment to their immediate managers, and how the whistle-blowing intention is affected by the salespeople’s perception of anti-harassment policy, manager integrity and risks of blowing the whistle.

To test the relationships among the variables, the data acquisition procedure yielded the responses of 251 full-time life insurance salespeople in Taiwan.

The findings showed that salesperson perception of anti-harassment policy and manager integrity were positively associated with the salespeople’s whistle-blowing intention. Gender, age and personal experience of being sexually harassed by customers also related to the whistle-blowing intention.

Customer sexual harassment has seldom been discussed in the relevant literature. The potential impacts of manager integrity on the prevention of customer sexual harassment in service work have also been less mentioned.

This special “Anbar Abstracts” issue of the Journal of Business & Industrial Marketing is split into seven sections covering abstracts under the following headings: Marketing strategy; Customer service; Sales management; Promotion; Product management; Marketing research/customer behavior; Sundry.

AFTER more than thirty‐three years THE LIBRARY WORLD appears in a new and, we hope our readers will agree, more attractive form. In making such a change the oldest of the independent British library journals is only following the precedent of practically all its contemporaries. The new age is impatient with long‐standing patterns in typography and in page sizes, and all crafts progress by such experiments as we are making. Our new form lends itself better than the old to illustration; we have selected a paper designed for that purpose, and illustrated articles will therefore be a feature of our issues. We shall continue as in the past to urge progress in every department of the library field by the admission of any matter which seems to have living interest for the body of librarians.

This special “Anbar Abstracts” issue of the Journal of Product & Brand Management is split into six sections covering abstracts under the following headings: Marketing strategy; Customer service; Pricing; Promotion; Marketing research, customer behavior; Product management.

The aim of this paper is to examine how the “colleen” archetype was used in the creation of a successful brand personality for a range of soap manufactured in Ireland during the early twentieth century. It reveals the commercial and political agendas behind this move and the colleen's later application to Ulster unionist graphic propaganda against Home Rule between 1914 and 1916.

This case study is based on an analysis of primary and secondary sources; the former encompassing both graphic advertising material and ephemera.

This paper demonstrates how contemporary pictorial advertising for colleen soap was suffused with text and imagery propounding Ulster's preservation within the UK. It also suggests that the popularity of this brand personality may have been a factor in the colleen's appropriation for propaganda purposes by certain strands within Ulster unionism.

This paper is based on original research that expands the historical corpus of Irish visual representation, while also adding notably to discourses within the History of Marketing and Women's History.