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Article
Publication date: 6 November 2017

Rakesh Kumar Agrawal

The purpose of this paper is to explore the effects of ethical climate types on trust in management using Victor and Cullen’s framework, which is based on Kohlberg’s…

Abstract

Purpose

The purpose of this paper is to explore the effects of ethical climate types on trust in management using Victor and Cullen’s framework, which is based on Kohlberg’s theory of moral development and Gouldner’s sociocultural theory of organizations.

Design/methodology/approach

A sample of 270 employees from 10 organizations in India was used to investigate the specific relationships between ethical climate types and trust in management. Data were collected through self-report questionnaires. Exploratory factor analysis was used to identify the different types of ethical climates existing in the organizations. Hierarchical regression analysis was used to explore the relationship between ethical climates and trust in management.

Findings

It was found that ethical climates characterized by caring, laws and codes, and rules and procedures are significant predictors of trust in management. However, no support was obtained for any impact of ethical climates emphasizing company profit, self-interest or independence on trust in management.

Research/limitations implications

Future research should examine trust in management as a mediating or moderating variable in the relationship between ethical climates and other organizational variables such as commitment, citizenship behaviour or productivity. Additionally, research could also examine different cultural and organizational contexts in testing out these relationships. The role of other constructs such as personality of supervisors and ethical sensitivity in developing trust in management may also been investigated.

Practical implications

Organizations should try to develop climates based on caring and also emphasize adherence to laws and codes as well as rules and procedures to enhance trust in the management.

Originality/value

The findings of the study are unique and original because literature examining ethical climates and trust is scarce, and this is the first study to explore how ethical climates can impact trust in management in the Indian context. In particular, the results are unique for. Contrary to expectations, no negative impact of climates of self-interest, company interest and independence on trust in management could be seen in this study. The results throw open new directions to theory building on ethical climates and trust in the Indian context.

Details

International Journal of Organizational Analysis, vol. 25 no. 5
Type: Research Article
ISSN: 1934-8835

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-0-76231-367-9

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Book part
Publication date: 3 May 2018

Stuart Thomas

Using experimental scenarios, the current study suggest that the management accountants’ professional attributes social obligation, professional autonomy, professional…

Abstract

Using experimental scenarios, the current study suggest that the management accountants’ professional attributes social obligation, professional autonomy, professional affiliation, and professional dedication are associated with three ethical rationales that have been identified as playing important roles in ethical judgment, the perception of the ethicality of an action; moral equity, contractualism, and relativism. Understanding these issues will assist in determining the management accounting professional attributes that should be fostered in encouraging the ethical judgments of management accountants since research indicates that the moral equity and contractualism rationales are consistent with individuals at the post-conventional stage of ethical development and more ethical judgments while the relativism rationale is consistent with the conventional stage of moral development and less ethical judgments.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78754-973-9

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Article
Publication date: 20 December 2019

Alfred Wong, Xiaohui Wang, Xinyan Wang and Dean Tjosvold

The purpose of this paper is to propose that effective ethical leaders develop high quality relationships with team members; in particular, they manage their conflicts…

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1296

Abstract

Purpose

The purpose of this paper is to propose that effective ethical leaders develop high quality relationships with team members; in particular, they manage their conflicts with team members cooperatively.

Design/methodology/approach

The authors empirically tested this hypothesis with responses from 117 managers and 302 subordinates.

Findings

Through cooperative conflict management, leaders develop trusting, mutually committed relationships. Ethical leaders and their employees avoid competitive conflict where they try to impose their ideas and resolutions on each other.

Practical implications

The findings suggest that ethical leaders can have a significant impact by fostering cooperative conflict management and reducing competitive conflict management. Thus, organizations are encouraged to adopt training and selection procedures to develop more ethical leaders.

Originality/value

This study adds to leadership research that effective leaders develop high quality relationships that help them influence employees as well as to be open and influenced by them.

Details

Leadership & Organization Development Journal, vol. 41 no. 1
Type: Research Article
ISSN: 0143-7739

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-0-76231-393-8

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Article
Publication date: 13 March 2009

Reham A. Eltantawy, Gavin L. Fox and Larry Giunipero

There is a lack of extensive research related to the immediate consequences of supply management ethical responsibility (SMER) and the moderating and/or mediating factors…

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7663

Abstract

Purpose

There is a lack of extensive research related to the immediate consequences of supply management ethical responsibility (SMER) and the moderating and/or mediating factors that strengthen or weaken its consequences. Although the underlying presumption is that companies no longer have the luxury of ignoring the importance of SMER, the lack of empirical research of SMER's impact on supply management performance (SMP) reflects the need for research that draws on and empirically tests established theories concerning the role of corporate ethics within the context of supply management (SM). Therefore, the purpose of this study is to determine the impact of SMER and strategic supply management skills on SM perceived reputation and performance.

Design/methodology/approach

Structural equation modeling is employed to investigate the hypothesized relationships. A sample of 162 purchasing managers provided the data via survey.

Findings

Strategic supply management skills and perceived reputation have a positive direct impact on performance. SMER is not directly affected by skills and has an indirect impact on performance through its positive relationship with perceived reputation.

Practical implications

The findings suggest that SMER is limited in its ability to predict performance, but is a valuable component of building SM perceived reputation. Firms should not ignore SMER, as it may provide strategic marketing advantage as an order qualifier or limiting criterion.

Originality/value

This paper investigates the interplay among several important determinants of supply chain performance, including the greatly under‐studied ethics construct.

Details

Supply Chain Management: An International Journal, vol. 14 no. 2
Type: Research Article
ISSN: 1359-8546

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Article
Publication date: 1 October 2006

Shannon A. Bowen

The purpose of this paper is to examine three perspectives on autonomy: communication management or public relations autonomy, autonomy in management theory, and the…

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3344

Abstract

Purpose

The purpose of this paper is to examine three perspectives on autonomy: communication management or public relations autonomy, autonomy in management theory, and the autonomy of moral philosophy.

Design/methodology/approach

These arguments for autonomy are combined and studied to ascertain their impact on: the contribution of the communication function to strategic management of the organization, and, the enactment of an ethics counselor role by public relations. This research examines autonomy in communication at two global organizations through 43 interviews, observation, and document analysis. Factors influencing and contributing to autonomy are discussed.

Findings

Autonomy was found to be necessary for optimal contribution to strategic management and acting as ethical counsel in the public relations function. In both ways, autonomy contributes to the stature of the communication function within an organization and the development of public relations as a profession. Autonomy should be high on the research agenda of public relations scholars and a primary goal of communication professionals.

Practical implications

Communication managers should work for autonomy, inclusion in the strategic management team, and a rational approach to problem solving.

Originality/value

This research provides important theoretical value and enormous implications for communication professionals. Many conclusions about autonomy can be drawn from this conceptual and empirical research. Using systems and excellence theory as a framework, then building on that basis with empirical research in two world‐wide organizations, the research takes a novel approach in applying and studying the autonomy concept from moral philosophy in modern business. Data show that autonomy is necessary for excellence in communication, defending against encroachment, inclusion in strategic management, using empowering or collaborative management, and enacting the role of ethics counselor. These important implications for communication management have the potential to make business more ethically and socially responsible and to enhance the overall value of the communication function within organizations.

Details

Journal of Communication Management, vol. 10 no. 4
Type: Research Article
ISSN: 1363-254X

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Article
Publication date: 24 May 2011

William E. Shafer and Zhihong Wang

The purpose of this study is to investigate the effects of Chinese industry accountants' perceptions of the ethical context in their organization and Machiavellianism on…

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2351

Abstract

Purpose

The purpose of this study is to investigate the effects of Chinese industry accountants' perceptions of the ethical context in their organization and Machiavellianism on attitudes toward earnings management.

Design/methodology/approach

The research is based on a survey of professional accountants employed by companies in Mainland China.

Findings

The results indicate that perceptions of a strong organizational emphasis on serving the public interest (benevolent/cosmopolitan climate) significantly reduced professional accountants' willingness to condone accounting earnings management. Professionally certified accountants also judged accounting earnings management more harshly. Consistent with our expectations, high Machiavellians judged earnings management more leniently, although this effect was only marginally significant in the case of accounting earnings management. In contrast to prior studies of earnings management in the USA, the participants judged accounting earnings management more leniently, but judged operating earnings management more harshly.

Originality/value

This is the first study to document that an organizational emphasis on serving the public interest can restrain aggressive behavior among industry accountants. Claims of serving the public interest in accounting have traditionally focused on the role of the independent auditor in protecting the public from misleading financial reporting. The results indicate that appeals to public interest obligations also have resonance for professional accountants in industry. The fact that certified accountants were less tolerant of accounting earnings management also has important implications, demonstrating the practical value of professional certification programs and their associated training and socialization processes. The contrast observed between the ethical judgments of our Chinese participants and US accountants surveyed in previous studies raises important questions for further research.

Details

Managerial Auditing Journal, vol. 26 no. 5
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 28 January 2020

Shathees Baskaran, Nalini Nedunselian, Chun Howe Ng, Nomahaza Mahadi and Siti Zaleha Abdul Rasid

This study aims to clarify the relationship between ethical orientation and earnings management perception phenomenon in the organization. It discusses to what extent…

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1042

Abstract

Purpose

This study aims to clarify the relationship between ethical orientation and earnings management perception phenomenon in the organization. It discusses to what extent earnings management is considered as a strategic adaptation or deliberate manipulation in an organization. The study also aims to expand the domain of ethical perspective of earnings management by considering mediating and moderating role of investor sentiment and corporate social responsibility (CSR) as inward pressure and outward commitment surrounding the organization, adopting a combined perspective of strategic management and also accounting discipline than is normally found in the ethics and earnings management literature.

Design/methodology/approach

The study opted for literature synthesis to define key concepts surrounding ethics and earnings management perception in the organization. Besides, it attempted to identify influential mediators and moderators in explaining the earnings management phenomenon in the organization. Consequently, the study identified the gaps in current research to draw upon a more holistic conceptual framework. The rationale for the research was justified within the body of research.

Findings

The study suggested research propositions based on the literature synthesis in view of ethics and earnings management perception in the organization. More specifically, it has proposed a conceptual framework, explaining the relationship between ethical orientation and a multi-dimensional view of earnings management perception. It is envisaged that the mediating and moderating role of investor sentiment and CSR incorporated in this conceptual study will improve the predictive value of the proposed framework and offer additional insights about factors that inhibit or advance ethical orientation and earnings management practices in the organization.

Research limitations/implications

This paper suffers from the obvious limitation of lacking empirical investigation. However, it does provide a theoretical rationale for the argument that alteration of earnings can be controlled if ethical orientation is emphasized in the organization apart from insulating internal and external pressures to manage such phenomenon from happening in the organization. Perhaps, the most important direction for future research is further extension and validation of this framework by performing an empirical investigation to produce newer insights into this phenomenon.

Originality/value

This conceptual study is different from previous studies on the grounds it has considered unexplored issues linking inward pressures and outward commitments in explaining this phenomenon further. To bridge the critical knowledge gap of earnings management phenomenon, a mediating effect of investor sentiment as an inward pressure and a moderating role of CSR as an outward commitment are also integrated within the model. The proposed model neither formulated nor tested empirically in previous studies locally or, perhaps, globally, therefore, stands out as an original contribution in the study of ethical orientation and earnings management perception.

Details

Journal of Financial Crime, vol. 27 no. 2
Type: Research Article
ISSN: 1359-0790

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Article
Publication date: 7 April 2015

Vilma Zydziunaite, Daiva Lepaite, Päivi Åstedt-Kurki and Tarja Suominen

– The purpose of this paper is to characterize issues related to head nurses’ decision making when managing ethical dilemmas.

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1666

Abstract

Purpose

The purpose of this paper is to characterize issues related to head nurses’ decision making when managing ethical dilemmas.

Design/methodology/approach

The study is qualitative descriptive, in which researchers stay close to the data. The data were collected in the format of unstructured written reflections. Inductive conventional latent qualitative content analysis was applied to the data.

Findings

The issues of head nurses’ management of decision making in ethical dilemmas relate to the following aspects: taking risks in deviating from the formalities, balancing power and humaneness, maintaining the professional hierarchy, managing resistance to change, managing with limited options, and experiencing the decline of nurse’s professional and/or human dignity.

Research limitations/implications

Reflections in written form were preferred to semi-structured interviews and the researchers were unable to contact the participants directly and to ask additional questions. All the reflections were produced in a language other than English.

Practical implications

The issues of head nurses’ management of decision making in ethical dilemmas reveal the gap between societal expectations and the opportunities to improve nursing leadership in health care organizations.

Social implications

The issues of head nurses’ decision making when managing ethical dilemmas are related to contexts that reflect the attitudes of society and health care system toward nursing management.

Originality/value

The study adds to the understanding of issues of the management of decision making in ethical dilemmas. It is an ongoing systematic process that encourages head nurses to learn from practice and manage the quality of care by empowering themselves and nurses to take responsibility for leadership.

Details

Baltic Journal of Management, vol. 10 no. 2
Type: Research Article
ISSN: 1746-5265

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