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1 – 10 of over 4000Wengang Zhang and Feng Xu
This study aims to investigates the influence of proactive personality on employee radical creativity through transformational leadership, professional ethical standards and…
Abstract
Purpose
This study aims to investigates the influence of proactive personality on employee radical creativity through transformational leadership, professional ethical standards and creative self-efficacy.
Design/methodology/approach
The data were collected from 343 superior–subordinate dyads in China. A confirmatory factor analysis was performed to measure the validity of the variables. A regression analysis was performed to assess the relationship between model assumptions.
Findings
The results showed that: (1) Proactive personality was positively related to employee radical creativity. (2) Transformational leadership and professional ethical standards moderated the relationship between proactive personality and radical creativity. Specifically, the relationship between proactive personality and employee radical creativity was strong, as expected. It was the strongest in the presence of high transformational leadership and high professional ethical standards. (3) Creative self-efficacy acted as a mediator in this interaction.
Originality/value
This study is a pioneering investigation in the Chinese context. It empirically examines the interactive relationship between proactive personality and radical creativity through transformational leadership and professional ethical standards. Additionally, it substantiates creative self-efficacy as the psychological mechanism behind this interaction. Consequently, this study offers a comprehensive framework with potential implications for personality assessments in the workplace, leadership training, criteria formulation and enhancement of radical creativity.
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Shreyashee Tripathi and Ramesh Kumar Chaturvedi
This study aims to identify causes of (un)ethical behaviour in research and how they influence adherence to research ethics.
Abstract
Purpose
This study aims to identify causes of (un)ethical behaviour in research and how they influence adherence to research ethics.
Design/methodology/approach
The authors developed and tested a conceptual model that includes mediation and helps to understand the mechanism of adherence to ethical standards of research based on the “social judgment theory” (SJT). In Study 1, the authors conducted an exploratory study using the exploratory factor analysis technique to identify factors responsible for adherence to research ethics. In Study 2, the authors used SJT to provide support for establishing a relationship between key variables.
Findings
Two factors, “Proclivity to Egoism” and “Proclivity to Emotivism”, were identified based on the personal beliefs of researchers. These factors were found to play an important role in determining the tendency towards adherence to standards of research ethics (Belmont Report and COPE). SJT successfully explains the mechanism of adoption of ethical standards. Adherence to Belmont principles was seen to mediate relationship between factors identified and tendency to adhere to COPE.
Originality/value
Majorly, this study is unique as it establishes and guides to incorporate researchers’ point of view in formulating ethical standards and guidelines, apart, from various other important theoretical and societal implications.
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Indra Caniago, Yuliansyah Yuliansyah, Fajar Gustiawaty Dewi and Agrianti Komalasari
The purpose of this research paper is to review various results regarding ethics in behavioral accounting. It critiques accountants’ ethical standards and discusses Islamic work…
Abstract
Purpose
The purpose of this research paper is to review various results regarding ethics in behavioral accounting. It critiques accountants’ ethical standards and discusses Islamic work ethics to solve related problems.
Design/methodology/approach
This research uses a systematic literature review of peer-reviewed articles on accountant ethics published in Scopus from 2011 to 2021.
Findings
The findings describe a broader trend with a focus on the internal and external factors that influence the ethical behavior of accountants. The external factors are culture, ethical climate and training and education, whereas the internal ones are demographics, emotions and moral intensity, honesty, intention, personal attributes and professional vs commitment. Furthermore, Islamic work ethics is presented to overcome the problem of ethical behavior among accountants.
Research limitations/implications
It was concluded that knowledge of ethics in behavioral accounting provides sufficient scope for further research. The results show that the 11 criteria of Islamic work ethics produce quality work capable of avoiding violations while working for the good of the community and the environment.
Originality/value
The initial research focused on the relationship between Islamic work ethics in behavioral accounting.
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Ifzal Ahmad and M. Rezaul Islam
In this chapter, we explore the ethical dilemmas commonly faced in community development projects, providing guidance for practitioners and policy makers. We delve into various…
Abstract
In this chapter, we explore the ethical dilemmas commonly faced in community development projects, providing guidance for practitioners and policy makers. We delve into various challenges, from resource allocation to managing diverse stakeholder needs, using ethical theories and real-world case studies, including examples from the Ecuadorian Amazon Rainforest, Haiti Earthquake relief, and an Indigenous education program in Australia. We emphasize the importance of ethical decision-making, showcasing the potential impacts of choices on communities and individuals. Practical strategies are presented to maintain ethical integrity, such as transparent communication and accountability mechanisms, enabling stakeholders to navigate dilemmas with sensitivity and uphold ethical standards. This chapter serves as a valuable guide for those involved in community development, fostering sustainable and equitable initiatives that empower communities and drive positive transformation.
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Shilin Liu, Noor Adwa Sulaiman and Suhaily Shahimi
Using attribution theory, this study examined the effects of situational factors [time budget pressure (TBP), organisational ethical culture (OEC) and quality control procedures…
Abstract
Purpose
Using attribution theory, this study examined the effects of situational factors [time budget pressure (TBP), organisational ethical culture (OEC) and quality control procedures (QCPs)] and dispositional factors [auditor professional commitment (APC) and internal locus of control (ILOC)] on audit quality threatening behaviour (AQTB). In addition, it observed the moderating role of religiosity in the relationship between situational and dispositional factors and AQTB.
Design/methodology/approach
A total of 189 external auditors responded to the survey questionnaire. This study employed structural equation modelling via SmartPLS to analyse the proposed model.
Findings
The results documented that the OEC and QCPs situational factors were negatively related to the incidence of AQTB, whilst TBP was positively linked to the incidence of AQTB. Dispositional factors APC and ILOC were negatively connected to AQTB. Furthermore, the findings recorded the moderating effect of religiosity on most of the situational and dispositional factors related to AQTB.
Practical implications
Regulators and accounting firms' efforts to promote high audit quality (AQ) may consider the theological/religious lens and reinforce ethical culture and quality control to reduce AQTB.
Originality/value
The findings provide further insights into situational and dispositional factors that may cause or impede the incidence of AQTB in auditing practices, as well as the moderating role of religiosity in curbing AQTB.
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This paper aims to explore the ethical dilemmas faced by records administrators concerning political impartiality by examining the case of the National Archives and Records…
Abstract
Purpose
This paper aims to explore the ethical dilemmas faced by records administrators concerning political impartiality by examining the case of the National Archives and Records Administration (NARA) in the USA, which has faced reputational challenges due to perceived political bias.
Design/methodology/approach
This paper proposes a phronetic approach to resolve the ethical dilemmas associated with political impartiality in records administration. This approach emphasizes practical wisdom and ethical decision-making, offering a unique and effective way to address the challenges faced by presidential record archivists.
Findings
The proposed phronetic approach provides a means to resolve the ethical challenges posed by political impartiality in records administration, with a particular focus on NARA. By taking a transparent and impartial approach, agencies can minimize criticism and ensure their continued ability to equitably serve the public.
Practical implications
The phronetic approach offers a framework for addressing ethical dilemmas related to political impartiality in records administration, with potential implications for other independent agencies facing similar challenges.
Originality/value
This paper offers a unique perspective on the ethical dilemmas of political impartiality in records administration and proposes a practical and effective approach to resolving these challenges. It contributes to the broader discussion on the intersection of ethics and public administration.
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Satlaj Dighe, John M. LaVelle, Paidamoyo Chikate, Meral Acikgoz, Padmavati Kannan, Doris Espelien and Trupti Sarode
Although educators would likely agree that values and ethics are important in all disciplines, they have particular importance for practice-oriented fields. These applied…
Abstract
Although educators would likely agree that values and ethics are important in all disciplines, they have particular importance for practice-oriented fields. These applied professionals need to solve complex social problems that require the application of ethical standards and value perspectives. While the importance of value-engaged practice is known to the applied field, there is little research and conversation about how values can be integrated into teaching. This chapter synthesizes values-education approaches in various practice-based disciplines such as public administration (PA), program evaluation, social work, and public health. This chapter draws from empirical and theoretical works as well as the authors' experiences developing, participating in, and conducting values-based research on professionals and professional education.
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This research applied Homer and Kahle's (1988) theoretical framework, which describes the hierarchical relations of personal values, attitude and behavior to test the moderated…
Abstract
Purpose
This research applied Homer and Kahle's (1988) theoretical framework, which describes the hierarchical relations of personal values, attitude and behavior to test the moderated mediation model. The major focus of this study was to evaluate how individual characteristics such as fashion involvement and materialism influenced the formation of socially responsible attitudes and ethical fashion purchasing intentions. By focusing on fashion aficionados and materialists, this research examines each step of the hierarchical model by exploring the relation between values and attitude and evaluating the attitude–behavior gap. The main finding highlights the critical role that attitude plays in ethical fashion consumption.
Design/methodology/approach
Different sets of latent models with each ethical quality such as ethical concern and ethical obligation were tested to explore if those consumer characteristics had any moderating effects on both front-end (IV-M) and back-end (M-DV) relations of Homer and Kahle's (1988) hierarchical model.
Findings
Both ethical values failed to instill a socially responsible mindset in individuals who were heavily immersed in fashion or materialism. Once such attitudes were formed, however, those who were fashion-conscious or materialistic were more likely to purchase ethical apparel than those who were less interested in fashion or materialism.
Originality/value
Previous research has mainly identified external or situational factors that create the attitude or intention and behavior gap in ethical consumption. Given the lack of understanding about psychological factors in understanding the gap, this study added to the literature by identifying fashion involvement and materialism as critical factors positively influencing attitude and behavioral intention associations.
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Russell Abratt and Nicola Kleyn
As B2B firms face increasing scrutiny due to increased stakeholder awareness of environmental and social concerns, doing business with a conscience has become an important…
Abstract
Purpose
As B2B firms face increasing scrutiny due to increased stakeholder awareness of environmental and social concerns, doing business with a conscience has become an important imperative. Despite a growing focus on conscientious corporate branding (CCB), the construct has never been clearly defined, and many of the exemplars used to depict CCB have focused on a B2C context. The purpose of this research paper is to define CCB, to develop a framework that leaders can apply to build and manage a conscientious corporate brand and to demonstrate application of the components of the framework in the B2B context.
Design/methodology/approach
This study uses an exploratory approach and focuses on extant literature relating to operating with a conscience, including organizational purpose, ethical leadership, ethicalization of the organization, stakeholder co-creation, sustainability and corporate social responsibility.
Findings
This study shows how companies in a B2B context can use a framework that includes dimensions of purpose, ethics, stakeholder co-creation, sustainability and CSR to build a CCB through reconciling and integrating leadership and stakeholder perspectives to create and communicate sustainable and responsible behavior.
Research limitations/implications
This study opens the door for further research into the actions required to build CCBs. There is a need to validate the CCB framework in future studies.
Practical implications
This study identifies how to build a conscientious corporate brand and applies it in the B2B context.
Originality/value
This study expands our understanding of CCBs by providing a definition and framework to guide scholars and practitioners. Given the paucity of focus on CCB in the B2B context, the authors exemplify the framework using B2B examples.
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Rasha Kamal El-Deen El-Mallah, Alia Abd el Hamid Aref and Sherifa Sherif
The purpose of this paper is as follows: First, understanding the nature of the relationship between corporate adoption of the concept of societal responsibility [availability of…
Abstract
Purpose
The purpose of this paper is as follows: First, understanding the nature of the relationship between corporate adoption of the concept of societal responsibility [availability of environmental awareness, clear vision of the impact of societal responsibility on financial performance, managers informing employees of the latest developments in societal responsibility programs, managers' response to their corporate social responsibility (CSR) proposals] in the form of an annual report that supports the success of the company's objectives, the company's management encourages employees to participate collectively in societal responsibility programs and to protect the environment from pollution in the petrochemical industry. Second, understand the nature of the relationship between the dimensions of corporate social responsibility concept (cultural, social, economic, ethical and legal) and protect the environment from pollution in the petrochemical industry. Third, the research also seeks to show the role of societal responsibility and its application in the petrochemical companies to protect the environment from pollution in The Governorate of Alexandria – Egypt, and come out with results and recommendations that could help protect the environment from the forms of environmental pollution resulting from the production processes of this industry.
Design/methodology/approach
The researcher has relied on each of the following approaches: Case study methodology is a research strategy aimed at solving a problem or facing a particular situation. It is based on preliminary hypotheses through full analysis of all data collected and recorded. Which depends on the study of a limited number of cases or vocabulary in-depth comprehensive study through the study of all or a large number of variables overlapping and interrelated and influential on the problem under consideration. Thus, it provides a deep and rich understanding of what is going on around the research and the processes that are related to it, and not only the external or apparent description of the situation or phenomenon; it cares about the total description and looks at the particles, in relation to the whole. Quantitative approach: by giving a numerical description indicating the size or size of the phenomenon or the degree of association with the phenomenon. Other phenomena. Accordingly, the role of the petrochemical companies in Alexandria Governorate, and the social responsibility programs carried out within the governorate in terms of importance, growth and requirements, and the most important characteristics and constraints and components and methods of work and developments have been described. Thus, the researcher can analyze the relationship between CSR and environmental protection from pollution in Alexandria Governorate.
Findings
There is paucity in the studies that dealt with the relationship between CSR and environmental protection against pollution in public organizations. There is agreement among the sample on the importance and feasibility of adopting the concept of social responsibility and placing it at the top of the top management concerns, especially in the field of petrochemical companies. With the need to take concrete implementation measures to support social responsibility programs aimed at serving the community among all stakeholders. The effective implementation of the mechanisms for the implementation of meaningful social responsibility programs requires fundamental changes in management practices, existing organizational structures and the quality of personnel working in the relevant departments, in general, and the social responsibility group, in particular, which may be difficult for political and economic reasons.
Research limitations/implications
Time: The study period was set from 2015 to 2017. Place: The study focuses on the petrochemical companies operating in Alexandria. Humanity: The study focuses on the employees of the petrochemical companies operating in Alexandria Governorate.
Practical implications
The adoption of social responsibility positively affects the protection of the environment from pollution, and this effect shows that the adoption of the concept of corporate social responsibility is influenced by the following factors: increasing the participation of workers with healthy environmental contributions to the productive process; increasing the companies' economic and social activities toward protecting the environment from pollution; increasing the capacity of companies to pay greater costs to preserve the environment; increasing the awareness of green consumers with the products it offers Companies; development of continuous internal work environment companies; and clearly defined strategy followed in social responsibility programs.
Social implications
The social responsibility of the public organizations derives their strength through, first, the keenness of these organizations to analyze the variables of the ethical dimension of social responsibility and their availability, which will lead the organizations to provide their services with the highest quality and sincerity. That this analysis (ethics of individuals) as training members of the social responsibility team to solve problems using brainstorming and provide employees with official data related to improving work (ethics of leadership), such as the identification of business objectives through the participation of managers with subordinates, and the punishment of workers who exhibit immoral behaviors (ethics of productive processes) as a decision-making process to ethical standards regardless of the costs involved. When there is an immoral behavior and managers are responsible for implementing the changes needed to reach the targeted outcomes), second, promote partnerships with other relevant sectors for community service.
Originality/value
According to the results of the previous studies and the applied study results, the researcher would like to submit a mechanism to the directors and heads of the boards of directors of the Egyptian petrochemical companies under study.
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