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Abstract

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-84855-377-4

Book part
Publication date: 27 October 2016

Amy M. Hageman and Dann G. Fisher

Tax professionals in public accounting firms must meet professional standards in working with their clients, but may also face pressure from both their clients and firms when…

Abstract

Tax professionals in public accounting firms must meet professional standards in working with their clients, but may also face pressure from both their clients and firms when making ethical decisions. The purpose of this study is to examine the influence of client factors on tax professionals’ ethical decision-making. Furthermore, we also investigate how client service climate and different ethical climate types affect these ethical decisions. Based on an experimental design with 149 practicing tax professionals, results indicate that tax professionals are not swayed by client importance or social interaction with the client when making ethical decisions. However, tax professionals are more likely to engage in ethical behavior when their own accounting firm monitors and tracks the quality of client service, whereas unethical behavior is more common when public accounting firms emphasize using personal ethical beliefs in decision-making. The results of the study suggest the importance of strong policies and procedures to promote ethical decision-making in firms.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78560-973-2

Keywords

Article
Publication date: 14 September 2023

Toan Khanh Tran Pham and To Quyen Hoang Thuy Nguyen Le

This study aims to explore how ethical leadership and innovative climate impact project success through employees innovative behavior. In addition, based on the conservation of…

Abstract

Purpose

This study aims to explore how ethical leadership and innovative climate impact project success through employees innovative behavior. In addition, based on the conservation of resources theory, this study also examines whether time pressure moderates the innovative work behavior and project success nexus.

Design/methodology/approach

Data were collected from 403 employees working in Vietnam's information technology (IT) companies. The partial least squares structural equation modeling was used to investigate the impact of ethical leadership and innovative climate on project success, the mediating effect of innovative behavior and the moderating role of time pressure.

Findings

Empirical findings indicate that ethical leadership and innovative climate positively impact on project success. Moreover, employees' innovative behavior has a complementary effect on these relationships. In addition, time pressure moderates the nexus between innovative work behavior and project success.

Practical implications

The findings suggest that IT companies can promote innovative work behavior among employees by building ethical leadership and enhancing an innovative climate. Moreover, when designing and implementing a project, project managers should take care to allow enough time for innovative behavior within the team.

Originality/value

This inquiry is probably the first attempt to explore the mechanism linking ethical leadership and innovative climate to project success, with the mediating role of employees' innovative behavior. Additionally, time pressure is an increasingly relevant factor in contemporary business, but so far little explored in research. This study extends the current knowledge by considering the moderating role of time pressure in the innovative behavior and project success nexus.

Details

Baltic Journal of Management, vol. 19 no. 1
Type: Research Article
ISSN: 1746-5265

Keywords

Article
Publication date: 18 May 2023

Abubakar Tabiu

The increasing number of ethical scandals reported in many public organizations all over the world, highlighted the need for more in-depth studies on the influence of ethical

Abstract

Purpose

The increasing number of ethical scandals reported in many public organizations all over the world, highlighted the need for more in-depth studies on the influence of ethical leadership and management practices in the public sector organizations. This study examines the link (direct and indirect) between ethical leadership, HRM practices, ethical climate and organizational citizenship behaviors (OCBs) within the context of Nigerian local governments.

Design/methodology/approach

A cross-sectional design was adopted and data for the study was collected quantitatively by administering questionnaires to supervisors/leaders and their respective employees/subordinates. A total of 270 participants comprising 135 leaders/supervisors who are head of departments and another 135 employee/subordinates participated in the study. Partial Least Square Structural Equation Modeling (PLS-SEM) was used in testing the hypotheses.

Findings

The findings show that ethical leadership, HRM practices and ethical climate significantly affect OCBs. Also, the study shows that ethical climate mediated both the relationships between ethical leadership and OCBs, and HRM practices and OCBs respectively. Thus, the study concluded that both ethical leadership and HRM practices can influence OCBs directly and also indirectly through ethical climate.

Practical implications

The study empirically delineates the importance of ethical leadership, HRM practices and ethical climate in promoting more OCBs within the context of Nigerian local governments. Therefore, managers/administrators should encourage ethical leadership style, and implement good HRM practices and promote ethical climate within their organization so as to boost their employees' OCBs.

Originality/value

The findings of this study will contribute to the understanding of the relationships between ethical leadership, HRM practices, ethical climate and OCBs in the public sector organizations within Nigeria. The findings will also provide additional support that ethical climate is an important mechanism on the relationship between ethical leadership and HRM practices on OCBs.

Details

International Journal of Public Leadership, vol. 19 no. 3
Type: Research Article
ISSN: 2056-4929

Keywords

Article
Publication date: 8 November 2022

Weng Marc Lim, Clement Cabral, Nishtha Malik and Sahil Gupta

This study aims to propose a conceptual model that examines the role of ethical climate on work–family enrichment in the restaurant industry, which is one of the most vulnerable…

Abstract

Purpose

This study aims to propose a conceptual model that examines the role of ethical climate on work–family enrichment in the restaurant industry, which is one of the most vulnerable sectors affected by global crises such as the COVID-19 pandemic. The mediating effects of psychological attachment and psychological capital and the moderating effects of job autonomy were also investigated to enrich understanding of ethical climate and work–family enrichment.

Design/methodology/approach

The conceptual model was evaluated by using a quantitative–qualitative mixed-methods approach. In Study 1, survey data was collected from a sample of 405 restaurant frontline employees and analyzed using partial least squares structural equation modeling. In Study 2, interviews were conducted with eight restaurant frontline employees and analyzed thematically. The data for Study 1 and Study 2 was collected from Jharkhand, a state in eastern India.

Findings

The results of Study 1 show a direct relationship between ethical climate and work–family enrichment. The mediating effect of psychological attachment and psychological capital on that direct relationship was also established, whereas job autonomy was found to be a significant moderator that negatively affects psychological attachment and work–family enrichment. The qualitative insights in Study 2 shed additional light on the rationales of the effects observed in Study 1 through the voices of restaurant frontline employees whilst triangulating the quantitative findings in Study 1.

Research limitations/implications

This research contributes novel insights that explain how ethical climate positively shapes work–family enrichment through the lens of psychological attachment and psychological capital, albeit cautiously, given the negative effect of job autonomy. Nevertheless, this research remains limited to restaurant frontline employees, thereby necessitating future research in other service industries to improve the generalizability of its findings.

Originality/value

This research offers a seminal extension of the direct effect of ethical climate on work–family enrichment (i.e. the “what”) by theorizing and validating the mediating (i.e. the “why”) and moderating (i.e. the “how”) effects of psychological attachment, psychological capital and job autonomy.

Details

International Journal of Contemporary Hospitality Management, vol. 35 no. 5
Type: Research Article
ISSN: 0959-6119

Keywords

Article
Publication date: 1 March 2013

Erich C. Fein, Aharon Tziner, Liat Lusky and Ortal Palachy

The purpose of this study is to examine the impact of ethical climate and organizational justice perceptions on the quality of manager‐employee relationships via leader‐member…

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Abstract

Purpose

The purpose of this study is to examine the impact of ethical climate and organizational justice perceptions on the quality of manager‐employee relationships via leader‐member exchange (LMX). It also aims to explore differences between distributive justice, procedural justice, and interactional justice perceptions as related to LMX. The purpose of this research was to investigate the relative strength of connections between ethical climate, these three types of justice perceptions, and LMX.

Design/methodology/approach

The research was conducted via survey administration of questionnaires. The sample consisted of 105 working adults in an Israeli telecommunications company.

Findings

It was found that there was a significant positive relationship between perceived interactional justice and levels of LMX. No significant relationships were present between LMX and the other types of justice perceptions. Furthermore, it was discovered that there was a significant positive relationship between ethical climate and LMX. As an important, unexpected finding the study discovered a significant negative relationship between ethical climate and procedural justice.

Originality/value

This is one of the few studies to examine the effects of justice perceptions together with ethical climate perceptions on LMX. As such, these findings offer guidance in the development and implementation of further studies to examine the linkages between these constructs. In particular, it suggests that these findings provide a framework for examining the potential moderating role of ethical climate in the relationship between interactional justice perceptions and LMX.

Details

Leadership & Organization Development Journal, vol. 34 no. 2
Type: Research Article
ISSN: 0143-7739

Keywords

Article
Publication date: 29 June 2021

Bhanu Mishra and Jyoti Tikoria

Individuals often look up to external influencers (leaders) that determine their conduct and form their perception regarding organizational policies and practices which constitute…

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Abstract

Purpose

Individuals often look up to external influencers (leaders) that determine their conduct and form their perception regarding organizational policies and practices which constitute their organizational climate. The importance of organizational climate has been realized off late in various job outcomes among doctors, such as commitment, turnover, etc. Therefore this study aims to investigate the relationship of ethical leadership with organizational climate that may further affect the commitment of doctors in Indian hospitals.

Design/methodology/approach

An empirical study has been done in 10 public and private Indian hospitals using a questionnaire survey. Data were collected from a sample of 537 doctors, which were further analyzed statistically using structural equation modeling (SEM) through AMOS and SPSS software.

Findings

The results show a significant influence of ethical leadership on organizational climate and organizational climate further has significant relationship with commitment of doctors in Indian hospitals.

Practical implications

The study has important implication for hospital administration, to identify and place an ethical leadership team at the top, which will further influence the behavior of the followers (doctors). This will further lead to formation of favorable organizational climate fostering commitment in doctors.

Originality/value

This is one of the few studies that determines the relationship of ethical leadership with organizational climate and it's further influence on commitment of doctors in large (500 beds and above) public and private hospitals in Indian context.

Details

Journal of Management Development, vol. 40 no. 5
Type: Research Article
ISSN: 0262-1711

Keywords

Article
Publication date: 9 February 2015

Aditya Simha and Agata Stachowicz-Stanusch

– The purpose of this paper is to explore the effects of ethical climate types on two components of organizational trust, i.e. trust in supervisor and trust in organization.

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Abstract

Purpose

The purpose of this paper is to explore the effects of ethical climate types on two components of organizational trust, i.e. trust in supervisor and trust in organization.

Design/methodology/approach

A sample of 178 managerial employees from seven hospitals in Poland was used to investigate the specific relationships between ethical climates (i.e. egoistic, benevolent, and principled) and trust in supervisor and trust in organization. Structural equation modeling was used to explore the relationship between ethical climates and the two trust components.

Findings

It was found that egoistic climates were negatively associated with trust in organization and trust in supervisor, whereas benevolent climates were positively associated with trust in supervisor and trust in organization. No support was obtained for any sort of association between principled climates and either of the two trust components.

Research limitations/implications

Future research should examine the role of trust as a mediating variable in the relationship between ethical climates and variables such as commitment or productivity or satisfaction. Future research should also examine different national and work contexts to test out these relationships.

Practical implications

Managers and organizations should try and establish benevolent ethical climates as opposed to egoistic ones, in order to bolster levels of trust among their employees.

Originality/value

The findings of this paper are unique and original because this is the first study to suggest a relationship between ethical climate types and the two trust components. The value of this study is that it provides managers and organizations with a way by which they could potentially increase levels of trust among their employees.

Details

Management Decision, vol. 53 no. 1
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 9 October 2020

Lianying Zhang and Hui Sun

Knowledge contribution loafing as one of the major obstacles to knowledge sharing among designers in engineering design firms impedes better achievement of engineering design. The…

Abstract

Purpose

Knowledge contribution loafing as one of the major obstacles to knowledge sharing among designers in engineering design firms impedes better achievement of engineering design. The purpose of this paper is to examine different types of ethical climate impacts on knowledge contribution loafing among designers through the mediating effect of knowledge leadership.

Design/methodology/approach

By adopting a quantitative research design, data were collected using a survey questionnaire from 352 designers in engineering design firms. The data were analyzed using the partial-least squares structural equation modeling approach to test hypotheses.

Findings

Ethical climate is an important factor to affect knowledge contribution loafing among designers, and three types of ethical climate (self-interest, social responsibility and law/professional codes) have different degrees of influence on knowledge contribution loafing. In addition, knowledge leadership can alleviate knowledge contribution loafing, and it is a mediator between ethical climate and knowledge contribution loafing.

Practical implications

Engineering design firms should cultivate and strengthen the role of social responsibility, law/professional codes and knowledge leadership and reduce the influence of self-interest to mitigate the negative of knowledge contribution loafing among designers.

Originality/value

By identifying ethical climate as a novel influence factor for knowledge contribution loafing, this research further highlights the role of different types of ethical climate in an engineering design context. Moreover, it delves deeply into the issue around different types of ethical climate affect knowledge contribution loafing among designers through the role of knowledge leadership. This broadens the understanding of how ethical climate affects knowledge contribution loafing among designers in the engineering design organizations and enriches knowledge management literatures in engineering design industry.

Details

Engineering, Construction and Architectural Management, vol. 28 no. 6
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 26 April 2018

Srecko Stamenkovic, Biljana Ratkovic Njegovan and Maja S. Vukadinovic

The purpose of this paper is to investigate the impact of organizational justice on the ethical climate in organizations in Serbia.

Abstract

Purpose

The purpose of this paper is to investigate the impact of organizational justice on the ethical climate in organizations in Serbia.

Design/methodology/approach

In the study, 3,413 employees participated whose task was to assess the dimensions of organizational justice (procedural, distributive and interactional) as well as the dimensions of ethical climate (egoism, benevolence and principle).

Findings

The obtained results show that the dimensions of organizational justice are significant predictors of dimensions of ethical climate. The dimension of distributive justice significantly predicts the dimensions of egoism and principle, while the dimensions of procedural and interactional justice significantly predict the dimensions of benevolence and principle. Concerning the structure of the relationship between dimensions of organizational justice and ethical climate, the results also showed that there is intra-national diversity depending on the region of the Republic of Serbia where the organization operates. Ethical climate based on maximization of personal interest is more connected to economically more developed regions with a larger population, while ethical climate based on duties related to norms, laws, rules and policies characterizes less developed regions with a smaller population.

Originality/value

In the context of contemporary Serbian business surrounding, the obtained results are discussed regarding the possibilities for improvement of ethical climate, which should be accompanied and supported by the positive impact of organizational justice.

Details

Cross Cultural & Strategic Management, vol. 25 no. 3
Type: Research Article
ISSN: 2059-5794

Keywords

1 – 10 of over 19000