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Article
Publication date: 29 October 2019

Chih-Ching Teng, Allan Cheng Chieh Lu, Zhi-Yang Huang and Chien-Hua Fang

This paper aims to propose and test a moderated mediation model examining the relationships among ethical work climate, organizational identification…

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1769

Abstract

Purpose

This paper aims to propose and test a moderated mediation model examining the relationships among ethical work climate, organizational identification, leader-member-exchange (LMX) and organizational citizenship behavior (OCB).

Design/methodology/approach

Numerous regression analyses were performed using PROCESS (version 2.13), a macro for SPSS developed by Hayes (2017) to test this moderated mediation model.

Findings

The analytical results showed that organizational identification mediates the positive relationship between an ethical work climate and OCB. The analytical results also showed that LMX moderates the direct effect of ethical work climate on organizational identification and that LMX also moderates the indirect effect of ethical work climate on OCB via organizational identification.

Practical implications

This study provides numerous valuable implications for hotels to develop effective strategies to promote employees’ OCB and improve their organizational identification.

Originality/value

This study was the first attempt to propose and test a moderated mediation model that explores the relationships among ethical work climate, organizational identification, leader-member-exchange (LMX) and OCB.

Details

International Journal of Contemporary Hospitality Management, vol. 32 no. 1
Type: Research Article
ISSN: 0959-6119

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Article
Publication date: 2 April 2020

Yariv Itzkovich, Niva Dolev and Moran Shnapper-Cohen

The purpose of this study is to assess the relationship between incivility and two organizational and personal attitudes, namely, perceived ethical climate and perceived…

Abstract

Purpose

The purpose of this study is to assess the relationship between incivility and two organizational and personal attitudes, namely, perceived ethical climate and perceived quality of work-life of nurses, in the framework of organizational climate.

Design/methodology/approach

Quantitative data of 148 nurses working in a medium-sized hospital in Israel were collected. Furthermore, qualitative data were collected through semi-structured interviews with 12 nurses and 14 doctors from the same hospital, constructing a mixed-method approach.

Findings

Findings revealed that witnessing or experiencing incivility affected the nurses' perception of the ethical climate of their work unit and their perceived quality of their work-life. Additionally, we found that the relationship between incivility and nurses' perceived quality of work-life was partially mediated through their perceived ethical climate. The qualitative data supported some of the findings.

Originality/value

The article stretches the incivility theory beyond its dyadic boundaries, prominently showing the spillover effect of incivility as an organizational problem. Additionally, it offers some evidence-based support for the multidimensionality of incivility, strengthening the need for a construct cleanup.

Details

International Journal of Workplace Health Management, vol. 13 no. 3
Type: Research Article
ISSN: 1753-8351

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Article
Publication date: 28 August 2019

Prince Addai, John Avor, Isaac Nti Ofori and Daniel Ntiamoah Tweneboah

Ethical leadership wields a significant influence on productive work attitudes of employees. The relationship may partly be because of existing conditions in the…

Abstract

Purpose

Ethical leadership wields a significant influence on productive work attitudes of employees. The relationship may partly be because of existing conditions in the organization. However, there is dearth of research on the impact that conditions in the organization affect work attitudes and other employee behaviours. Thus, the purpose of this study is to examine organizational climate as an explanatory mechanism for the relationship between ethical leadership and employees’ productive work attitudes (employee commitment, organizational citizenship behaviour).

Design/methodology/approach

The researchers obtained responses from 150 employees working in micro financial institutions in the Greater Accra Region of Ghana. The cross-sectional survey design was used. The hypotheses of the study were analysed using regression analyses.

Findings

Findings indicated a positive and significant relationship between ethical leadership and productive work attitudes (employee commitment, organizational citizenship behaviour). Hierarchical regression analyses revealed that organizational climate moderated the relationships between both ethical leadership – employee commitment and ethical leadership – organizational citizenship behaviours. Explicitly, ethical leadership produced the highest productive work attitudes when organizational climate was favourable for productive work attitudes.

Originality/value

Generally, this study highlights the prominence of organizational climate in understanding the influence of ethical leadership on employees’ work attitudes.

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Details

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

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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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1338

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

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Article
Publication date: 23 March 2010

Orly Shapira‐Lishchinsky and Zehava Rosenblatt

This paper aims to offer a theoretical framework for linking school ethical climate with teachers' voluntary absence. The paper attempts to explain this relationship using…

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2004

Abstract

Purpose

This paper aims to offer a theoretical framework for linking school ethical climate with teachers' voluntary absence. The paper attempts to explain this relationship using the concept of affective organizational commitment.

Design/methodology/approach

Participants were 1,016 school teachers from 35 high schools in Israel. Data were collected by self‐report questionnaires and tested against archival data. The GENMOD procedure of SAS was applied. This procedure enables regression models for variables which are not necessarily normally distributed – such as absence – to be fit and also to account for the intraclass‐correlations within schools. Absence was measured by frequency of absence events, and ethical climate was measured by two dimensions: caring and formal.

Findings

Results show that caring and formal ethical climates are both related to teacher absence. Affective commitment was found to mediate the relationship between formal ethical climate and absence frequency. This is not true for the ethical climate of caring.

Practical implications

School principals may reduce voluntary absence by creating an ethical climate focused on caring and clear and just rules and procedures.

Originality/value

Whereas past research on work absence focused primarily on personal antecedents, the present study addresses factors embedded in school ethics. The results contribute to knowledge of the influence of organizational context on absence behavior.

Details

Journal of Educational Administration, vol. 48 no. 2
Type: Research Article
ISSN: 0957-8234

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Article
Publication date: 3 April 2018

Suhaiza Ismail and Nursia Yuhanis

The purpose of this paper is to investigate factors affecting ethical work behaviour among Malaysian public sector auditors. Based on Hunt and Vitell model, there are four…

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1296

Abstract

Purpose

The purpose of this paper is to investigate factors affecting ethical work behaviour among Malaysian public sector auditors. Based on Hunt and Vitell model, there are four research objectives for this study: to investigate the influence of ethical climate on public sector auditors ethical work behaviour; to examine the effect of professional commitment on ethical work behaviour of public sector auditors; to investigate the effect of corporate ethical values (CEV) on ethical work behaviour of public sector auditors; and to examine the effect of ethical ideology on ethical work behaviour of public sector auditors.

Design/methodology/approach

The respondents of the study were public sector auditors of National Audit Department in Malaysia. Using a survey questionnaire comprising instruments about the ethical climate, CEV, professional commitment, ethical ideology and organisational misbehaviour, a total of 382 were received and usable. In achieving the research objectives, multiple regressions were performed.

Findings

The results reveal that ethical work behaviour among public sector auditors in Malaysia is influenced by law and independence ethical climate, professional commitment, CEV and both idealism and relativism ethical ideology.

Originality/value

The present study provides new additional empirical evidence on determinants of ethical work behaviour of auditors in public sector from a developing economy (i.e. Malaysia) which is currently limited.

Details

Asia-Pacific Journal of Business Administration, vol. 10 no. 1
Type: Research Article
ISSN: 1757-4323

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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…

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.

Details

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

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Article
Publication date: 15 March 2013

William E. Shafer, Margaret C.C. Poon and Dean Tjosvold

The aim of this study is to examine the relations among organizational ethical climate, goal interdependence (cooperative vs competitive goals), and organizational and…

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1615

Abstract

Purpose

The aim of this study is to examine the relations among organizational ethical climate, goal interdependence (cooperative vs competitive goals), and organizational and professional commitment among auditors in Asia.

Design/methodology/approach

The authors conducted a field survey of 293 auditors employed in two offices of an international accounting firm: one in Hong Kong and one in Singapore.

Findings

Structural equation analyses indicate that instrumental ethical climates that focus on the pursuit of self‐interest and firm profitability promote more competitive and less cooperative goals among auditors. Benevolent/cosmopolitan (public interest) climates appear to enhance cooperative goals among employees. Cooperative goals in turn were associated with increased affective and normative organizational and professional commitments. Competitive environments significantly reduced affective and normative organizational commitment as well as affective professional commitment. Compared with their Hong Kong counterparts, Singaporean auditors perceived the ethical climate in their firm to be more positive or supportive of ethical values, and also felt the work environment in the firm was more cooperative and less competitive. In addition, the Singaporean auditors exhibited somewhat higher levels of emotional attachment to both their firm and the public accounting profession.

Originality/value

No prior accounting study has examined the influence of cooperative/competitive goals on work outcomes in a public accounting setting, or the role of ethical climates as potential antecedents of such goals. The results of the current study indicate that the development of cooperative and competitive goals is significantly related to the perceived ethical climate in public accounting firms, and that such goals may have significant effects on employee commitment not only to their organization but also to their profession. The significant differences between auditors in Hong Kong and Singapore have not previously been documented, and raise questions for future research.

Details

Managerial Auditing Journal, vol. 28 no. 3
Type: Research Article
ISSN: 0268-6902

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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

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