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1 – 10 of over 1000
Open Access
Article
Publication date: 30 March 2020

Anthony A. Liu

The purpose of this paper aims to investigate the relationship between the audit firm's ethical climate and workplace bullying perceived by trainee auditors in Chinese audit firms.

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Abstract

Purpose

The purpose of this paper aims to investigate the relationship between the audit firm's ethical climate and workplace bullying perceived by trainee auditors in Chinese audit firms.

Design/methodology/approach

An Ethical Climate Questionnaire and a Negative Acts Questionnaire are adapted from the existing organization studies and business ethics literature to fit in the audit firm context and are administered in a survey on 205 trainee auditors with a four-month long work placement in audit firms. SPSS is used in statistical analyses and tests.

Findings

This study confirms that some but not all types of organizational ethical climate significantly affect the perceived workplace bullying in audit firms. The results of testing for the relations between workplace bullying and ethical climate after breaking down workplace bullying into the work-related and person-related bullying sub-categories provide some different conclusions. Besides the impacts of the ethical climate on workplace bullying, this paper also finds out that trainee auditor's gender, the leader–subordinate gender difference, firm size and audit engagement team size are more likely to affect the perception of one or more of the bullying categories in audit firms.

Practical implications

This study implies some guidance for the audit firms to establish healthy ethical climates that can help them to recruit, train and retain young skilled auditing professionals.

Social implications

The findings of this study imply that a healthy ethical climate can help develop the audit profession and markets by deterring workplace bullying in audit firms.

Originality/value

This paper extends the organizational studies on the impact of the audit firm's organizational ethical climate on workplace bullying in the auditing profession. It also extends the gender roles in organization studies by stratifying the levels of workplace harassment.

Details

Asian Journal of Accounting Research, vol. 5 no. 1
Type: Research Article
ISSN: 2443-4175

Keywords

Content available
Article
Publication date: 30 January 2024

Murat Yorulmaz and Figen Sevinc Basol

This study aims to investigate the moderating role of psychological capital (PC) and the mediating role of safety climate (SC) in the relationship between the perception of…

Abstract

Purpose

This study aims to investigate the moderating role of psychological capital (PC) and the mediating role of safety climate (SC) in the relationship between the perception of psychological well-being (PWB) and ethical climate perception (ECP) of yacht crews in commercial yachts.

Design/methodology/approach

This study follows a quantitative approach. Data were obtained from a total of 339 yacht crews in Türkiye. The data were analyzed using SPSS 22 and AMOS 22 statistics package software.

Findings

This study uncovers the role of SC and PC in the causal relationship between the PWB and ECP of yacht crews who are, as tourism and maritime industry employees, expected to exhibit positive organizational attitudes and behaviors. The PWB of yacht crews in the work environment is affected by their SC and PC levels.

Research limitations/implications

Although the holistic model of this study is a strong one, there are some limitations. The sample includes only Turkish yacht crews in yacht organizations in Türkiye. Yacht crews work periodically under harsh conditions. We acquired the research data from the yacht crews who had experienced the challenging environment; hence, the findings are specific to the crews. Ethical perceptions and standards may differ across cultures; for this reason, future research on employees in different organizations may conclude with different results. The significance of this research lies in the fact that it tests a comprehensive model.

Practical implications

This study can guide managers in finding ways to affect the PWB of crews. Ethical and safety climate should be taken into account by yacht organizations to improve the perceptions of yacht crews. The findings show that ECP and SC have a positive effect on the PWB of yacht crews. From this perspective, this study suggests that yacht organizations should involve their crews in their ethical decisions to foster an ECP. Yacht businesses should act consistently in all areas and adopt clear safety and ethical rules and procedures for yacht crews to follow to create a perception of ethical and safety climate.

Social implications

This study contends that yacht crews, who face lengthy shifts and professional duties, are a component of the tourism and maritime industries. The findings indicated the necessity for more study on different perspectives related to the factors that impact PWB in the light of the employees. There are relatively scarce data on yacht crews and the relationship between their PWB, SC, ECP and personality constructs such as PC. This research shows that the PWB of yacht crews in stressful and demanding working environments depends on positive ECP and high PC through SC.

Originality/value

This study is the first to assess the role of SC and PC in the relationship between the ECP and PWB of yacht crews. It further aims to fill the research gaps and build on the tourism and maritime literature on yacht crews and PWB, and climate within the tourism and maritime context.

Details

Maritime Business Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2397-3757

Keywords

Open Access
Article
Publication date: 2 October 2020

Michael Olalekan Adeoti, Faridahwati Mohd Shamsudin and AlHamwan Mousa Mohammad

The purpose of the present study was twofold: (1) to examine the direct effect of the dimensions of opportunity (i.e. ethical climate and institutional policy) and dimensions of…

3347

Abstract

Purpose

The purpose of the present study was twofold: (1) to examine the direct effect of the dimensions of opportunity (i.e. ethical climate and institutional policy) and dimensions of job pressure (i.e. workload and work pressure) on workplace deviance (i.e. organisational and interpersonal deviance) and (2) to assess the mediation of neutralisation in the relationship between the dimensions of opportunity, job pressure and workplace deviance.

Design/methodology/approach

The present study drew from the fraud triangle theory (FTT; Cressey, 1950) and the theory of neutralisation (Sykes and Matza, 1957) to achieve the research objectives. Survey data from 356 full-time faculty members in Nigerian public universities were collected. Partial least square-structural equation modelling (PLS-SEM) was employed to analyse the data.

Findings

The results indicated that opportunity and job pressure significantly affected workplace deviance. As expected, neutralisation was found to mediate the negative relationship between ethical climate and interpersonal deviance and the positive relationship between workload, work pressure and interpersonal deviance. Contrary to expectation, neutralisation did not mediate the relationship between opportunity, pressure and organisational deviance.

Research limitations/implications

The sample was drawn from academics in public universities and the cross-sectional nature of this study means that the findings have limited generalisations.

Practical implications

This study offers insights into the management of Nigerian public universities on the need to curb workplace deviance amongst faculty members. This study recommends that the management improve the work environment by enhancing the ethical climate and institutional policies and reviewing the existing workload that may constitute pressure to the faculty members.

Originality/value

The present study provides empirical support for the fraud triangle theory and theory of neutralisation to explain workplace deviance.

Details

European Journal of Management and Business Economics, vol. 30 no. 2
Type: Research Article
ISSN: 2444-8451

Keywords

Content available
Article
Publication date: 1 March 2009

Susan Houghton and Mark Simon

We explored whether employees in smaller, younger firms would be more ethically compromised, and whether employee identification moderates this relationship.We collected survey…

2069

Abstract

We explored whether employees in smaller, younger firms would be more ethically compromised, and whether employee identification moderates this relationship.We collected survey data from 154 working professionals enrolled in an MBA program in the southeastern United States. We found that employees of smaller, younger firms selected more compromised ethical choices than employees of larger, older firms. Contrary to our expectations, employee identification had no effect in smaller, younger, firms, yet in larger, older firms, identification actually reduced ethical compliance, suggesting that there is not a simple relationship between identification and ethical compliance.

Details

New England Journal of Entrepreneurship, vol. 12 no. 2
Type: Research Article
ISSN: 2574-8904

Keywords

Content available
Article
Publication date: 23 August 2022

Wafa Awni Alkhadra, Sadam Khawaldeh and Jehad Aldehayyat

The sound leadership style can be indicative of organizational success and explanatory of quality performance. Besides this, there are various factors that can impact…

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Abstract

Purpose

The sound leadership style can be indicative of organizational success and explanatory of quality performance. Besides this, there are various factors that can impact organizational performance. To this end, this study aims to investigate the effect of ethical leadership on organizational performance, with the mediating role of corporate social responsibility (CSR) and organizational culture.

Design/methodology/approach

The service sector in Jordan was targeted by this research, and data were collected from 371 middle-level and top-level managers working in service companies. These responses were analyzed by using analysis of a moment structure.

Findings

The result conveyed that ethical leadership does not only influence organizational performance, but it also, and positively so, affects the organizational culture and CSR. In addition, CSR and organizational culture significantly mediate the relationship between ethical leadership and organizational performance.

Practical implications

The findings of this study are a guide for managers and owners of service companies who are aiming to enhance organizational performance. If they follow the ethical leadership approach and emphasize CSR initiatives and organizational culture, they can attain, and naturally so, the maximum level of organizational performance.

Originality/value

To the best of the authors’ knowledge, this research paper is the first to analyze ethical leadership in the context of the service sector in Jordan and highlight its influence on organizational culture, CSR and ultimately organizational performance. Moreover, it examined the mediating effects of organizational culture and CSR between ethical leadership and organizational performance.

Details

International Journal of Ethics and Systems, vol. 39 no. 4
Type: Research Article
ISSN: 2514-9369

Keywords

Content available
Book part
Publication date: 4 October 2022

John E. Baur

Constructive deviance has received increasing attention across the last 20 years. However, because the distinction between constructive and traditional forms of deviance (i.e.

Abstract

Constructive deviance has received increasing attention across the last 20 years. However, because the distinction between constructive and traditional forms of deviance (i.e., destructive) is based on the intent behind the behaviors, it can be difficult to determine which acts are constructive. As an umbrella construct consisting of several forms of deviant acts (e.g., whistle-blowing, employee voice, necessary evils), research into constructive deviance has largely remained focused on the individual behaviors to date. While advancements have been made, this focus has limited the consideration of an overarching understanding of constructive deviance in the workplace. Further, constructs like constructive deviance that straddle the bounds between beneficial and detrimental necessitate the exploration into their antecedents as determined by the employees (i.e., apples), their environments (e.g., barrels), or some combination of the two. The author seeks to advance the research in constructive deviance by proposing a testable model. In which, the author develops an interactionist perspective of the antecedents to reposition constructive deviance as the acts of good employees in restrictive or negative environments. In doing so, the author considers how various aspects of individuals, their organizational environments, and the influence of their leaders interact. The author then develops a multi-stakeholder approach to the outcomes of constructive deviance to consider how the various parties (i.e., organization, coworkers, customers) are expected to respond and how these responses impact the more distal outcomes as well as the likelihood of engaging in future constructive deviance.

Open Access
Article
Publication date: 2 June 2021

Arleta Anna Franczukowska, Eva Krczal, Christine Knapp and Martina Baumgartner

This study aims to examine the effects of ethical leadership on job satisfaction, affective commitment and burnout of health care employees, considering frustration tolerance and…

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Abstract

Purpose

This study aims to examine the effects of ethical leadership on job satisfaction, affective commitment and burnout of health care employees, considering frustration tolerance and emotional stability as moderating variables.

Design/methodology/approach

A questionnaire was used to survey health care professionals working in private and public Austrian health-care organizations (hospitals, nursing homes, rehabilitation centers and sanatoriums). The questionnaire consisted of items from well-established scales. The collected data (n = 458) was analyzed using correlation and regression analyzes.

Findings

Findings indicated that ethical leadership is significantly positively related to job satisfaction (r = 0.485, p < 0.01) and affective commitment (r = 0.461, p < 0.01) and is significantly negatively related to burnout (r = −0.347, p < 0.01). The results also suggest that frustration tolerance (ß = 0.101, p < 0.1) and emotional stability (ß = 0.093, p < 0.1) moderate the relationship between ethical leadership and burnout. Furthermore, a moderation effect of emotional stability in the ethical leadership and affective commitment relation was indicated. No moderation effect was found for frustration tolerance or emotional stability for the relationship between ethical leadership and job satisfaction.

Practical implications

Ethical leadership emphasizes the socio-emotional dimension in a leader-employee relationship, which can easily be neglected in times of staff cuts and work overload. Leadership training should include the development of skills in how to visibly act as a moral person, as well as how to set clear ethical standards and communicate them to employees.

Originality/value

This study adds value to the limited evidence on the beneficial role of ethical leadership in health care settings. In addition, frustration tolerance and emotional stability have not before been investigated as moderators.

Details

Leadership in Health Services, vol. 34 no. 3
Type: Research Article
ISSN: 1751-1879

Keywords

Open Access
Article
Publication date: 18 February 2019

Malam Salihu Sabiu, Kabiru Jinjiri Ringim, Tang Swee Mei and Mohd Hasanur Raihan Joarder

The purpose of this paper is to investigate the influence of human resource management (HRM) practices, (recruitment and selection) and organizational performance (OP) through…

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Abstract

Purpose

The purpose of this paper is to investigate the influence of human resource management (HRM) practices, (recruitment and selection) and organizational performance (OP) through mediation role of ethical climates (ECs) in Nigerian educational agencies.

Design/methodology/approach

Quantitative data were collected from 181 educational agencies represented by director of administration; SmartPLS-SEM was used in testing the relationship, as well as testing the mediating effect of ECs.

Findings

The results revealed strong support for the mediating role of ECs on the relationship between HRM practice (recruitment and selection) and OP.

Research limitations/implications

Policy makers and executives in educational agencies need to consider making appropriate decision in terms of effectively adopt and implement performance-based HRM practices that can encourage and create ethical behavior of employees’ and within organization. Through the adoption and utilization of these practices, educational agencies can enhance OP.

Practical implications

This study contributes to the understanding of the relationship between HRM and OP by clarifying a pathway between these variables. This study also generalizes consistent findings on the HRM practices and OP relationship to a different discipline and context, i.e. educational agencies.

Originality/value

This study adds to the domain of resource-based view by incorporating EC as a mediator between HRM practices and OP.

Details

PSU Research Review, vol. 3 no. 1
Type: Research Article
ISSN: 2399-1747

Keywords

Open Access
Article
Publication date: 30 September 2019

Thi Hong Nguyen and Angelina Nhat-Hanh Le

The paper aims to explore the role of climate for creativity and innovation as the situational variable to lead to both expected and unexpected consequences (e.g. performance and…

3142

Abstract

Purpose

The paper aims to explore the role of climate for creativity and innovation as the situational variable to lead to both expected and unexpected consequences (e.g. performance and unethical behavior), by discovering the relationships among task characteristics (e.g. difficulty, clarity and performance pressure), individual psychological aspects (e.g. mindfulness and self-justification) and work environmental conditions (e.g. peer behavior and climate for creativity and innovation). In this study, task characteristics are proposed to positively associate with unethical behavior via mindfulness. Moreover, climate for creativity and innovation is proposed to moderate the relationship between self-justification and unethical behavior. Finally, unethical behavior is predicted to positively influence on performance.

Design/methodology/approach

Data were collected from the sample of salespeople, who are working for variety of companies in Vietnam. Partial least squares structural equation modeling (PLS-SEM) and SmartPLS 3 are implemented to test the path model.

Findings

Emphasizing both bright and dark sides of promoting creativity and innovation, the study highlights the role of climate for creativity and innovation in strengthening the positive relationship between self-justification and unethical behavior. In turn, unethical behavior positively influences performance. Further, the findings indicate that mindfulness contributes in explaining unconscious unethical behavior.

Originality/value

Exploring the relationships among climate for creativity and innovation, unethical behavior and performance, this paper contributes for deeper understanding of variety aspects of innovation. Demands for an intelligent management in modern workplaces are suggested.

Details

Asia Pacific Journal of Innovation and Entrepreneurship, vol. 13 no. 3
Type: Research Article
ISSN: 2071-1395

Keywords

Open Access
Article
Publication date: 17 May 2023

Jurica Lucyanda and Mahfud Sholihin

This research aims to study budgetary slack from a behavioural perspective, especially examining the effect of gender and code of ethics on budgetary slack ethical judgment.

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Abstract

Purpose

This research aims to study budgetary slack from a behavioural perspective, especially examining the effect of gender and code of ethics on budgetary slack ethical judgment.

Design/methodology/approach

This study adopts the experimental method of 2 × 3 between-subjects mixed factorial design with 102 participants to test the hypotheses. The participants are undergraduate and postgraduate accounting students at a major university in Indonesia.

Findings

The results show that gender affects budgetary slack ethical judgment, in which women judge budgetary slack as more unethical than men. Additionally, the results indicate that individuals consider budgetary slack more unethical when a code of ethics is present than when it is absent.

Originality/value

This study contributes to the management accounting literature and behavioural research by understanding budgetary slack from an ethical perspective. Additionally, this study contributes to ethics literature by identifying the effect of gender and code of ethics on budgetary slack righteous judgment.

Details

Journal of Economics, Finance and Administrative Science, vol. 28 no. 56
Type: Research Article
ISSN: 2077-1886

Keywords

1 – 10 of over 1000