Search results

The purpose of this study is to propose a contemporary-specific model entitled “sustainable development model of accounting professional ethics (SDM-APE)” and empirically investigate and quantitatively prioritize its components.

The study adopts the mixed content analysis research method and integrates both qualitative and quantitative approaches. The necessary data for the initial model are extracted after examining 569 published articles related to professional ethics of accounting in Iran during 2005-2015. Then, the ethical codes are reviewed, summarized and extracted via “content analysis.” Based on the findings of this study, a sustainable accounting model is developed, which consists of four constructs, including personal, social, economic-organizational and environmental factors, with 69 components. Afterward, the model is tested through collecting questionnaires and simple random sampling by 217 academic and professional experts. Accordingly, the second-order confirmatory factor analysis in LISREL software is used.

The paper clearly demonstrates that ethics in the professional accounting are underpinned by four major constructs: personal, social, economic-organizational and environmental factors; all four mentioned constructs of the model are interconnected and affect professional ethics in accounting and maintain a proper goodness of fit. Meanwhile, social, personal, economic-organizational and environmental features reveal the greatest fit accordingly. The variable of “avoiding the misuse of organizational property and information” is the most important variable of the model. It is followed by deontology, responsibility and accountability for environment, preventing environment degradation and emission of environmental pollutants, promoting the culture of environmental conservation, standing in the second to fifth priority levels, respectively.

This paper has developed a contemporary practical model in professional accounting ethics, which is extensive and applicable to various organizations.

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.

This research uses a systematic literature review of peer-reviewed articles on accountant ethics published in Scopus from 2011 to 2021.

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.

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.

The initial research focused on the relationship between Islamic work ethics in behavioral accounting.

The purpose of this study is to explain the effect of love of money and Machiavellianism on ethics perceptions of accounting students. The knowledge attained from this study will allow lecturers and academicians to improve the methods used for teaching ethics in accounting by evaluating the impact of two factors.

This research uses survey and quantitative analysis. The data were collected by distributing offline and online questionnaires to students in a university in Indonesia.

The results show that both the love of money and Machiavellianism negatively affect ethical perception. Gender as one of the control variables is found to have a significant association with the love of money, Machiavellianism and ethical perception of accounting students.

The practical implication of the research is the need to inform students on the negative impact of the love of money and Machiavellianism on ethics, as well as the required steps to overcome such negative impact by inserting ethics-related materials in several accounting courses.

Accounting students represent future accountants and highly ethical accountants will protect the profession and society from harmful consequences of unethical accounting and business practices.

Islamic banking industry with all of its exponential growth and global recognition has been under criticism for the past two decades. However, the problem signifies further when such criticism is made from within the organization and is well supported by outside (the customers). The purpose of this study is to provide a coherent exploration to investigate the factors that polarize its employees and customers across many parts of the world.

To investigate the phenomenon, a total of 30 responses were taken through interviews 15 each from customers and employees. Afterwards, the data was analysed and summarized into two categories. In doing so, the top five Malaysia’s Islamic banks were shortlisted to collect data from employees and customers.

A detailed thematic analysis resulted in six themes (Contradiction between theory and practice, Islamic banking knowledge and awareness, inadequate Shariah training, employees’ background, Shariah compliance, Islamic banking benefits) for employees and five (Islamic banking benefits, applying Shariah in Islamic banking, knowledge of Islamic banking, Islamic banking promotion, Islamic banking employees’ behaviour) for customers, respectively.

The results have stronger implications for both practice and theory as organizations can assess stakeholders and their perceptions about Islamic banking. Another implication is the comparative examination of employees and customers which can potentially affect decision and policy making in Islamic banks. Islamic banks can also address employment-related issues related to employees’ behaviour vis-à-vis marketing-related problems faced by its customers that will ultimately improve its global market share and strategic positioning.

The study is based on the importance of Islamic banking in Malaysia and explores the factors that potentially create a positive or negative insight into Islamic banking – both in employees and customers.

The aim of this paper is to critically explore the behavioral assumptions of organizational politics, as well as to reconsider and redefine the premises of political behavior in the workplace. The main objective is examination of the presuppositions associated with the possibility of constructive politics in organizational settings.

The deficiencies of explaining managerial activity as solely regulated by self‐interest are discussed, as well as a revised version of self‐interest that may enrich current understanding of workplace politics. Drawing on the respective literature, the authors develop some propositions and suggest, assess and discuss a conceptual framework that integrates self‐interest and constructive politics.

The paper represents an attempt toward inferring positive political behavior through adopting an alternative view of established behavioral assumptions. This view purports to reduce the existing discrepancy between different types of political behavior in defending the possibility of an inclusive, participative and welfare‐enhancing political process, founded on the pro‐social and reciprocating aspects of human interaction. Boundedly selfish organizational members are expected to demonstrate these qualities that are in position to transform the very nature of political activities to the direction of greater organizational good.

The paper reevaluates the self‐interested nature of organizational politics through the introduction of a bounded self‐interest assumption as more representative of actual human behavior. This new construct embodies those constraints that make trust formation, networking and reciprocities operative in environments effectively embedding political behavior in broader, organizational goal‐oriented processes and structures.

Education systems throughout the world seek to take the advantage of every presenting opportunity for achieving a standard level of ethical accountability and capability. The purpose of this paper is to explain the challenges of professional ethics training from the perspective of faculty members at the Ardabil University of Medical Sciences (ARUMS).

The present qualitative framework analysis held interviews with 21 key faculty members were selected using the purposeful and snowball method to interview from ARUMS in 2016. The duration of each interview varied between 45 and 120 min. The data obtained were analyzed in MAXQDA-10. Codes were extracted using inductive methods.

Three main themes were extracted from the interviews, namely, educational efficacy, professional interaction and equity in education along with 12 subthemes, namely, teacher’s personal capability, work in the area of expertise, regular class attendance, quality class attendance, inclusion of theoretical bases, the teacher as an ethical role model, respect for the student, encouragement of ethical behaviors, respect for the patient’s rights, fair assessment, attention to differences and positive discrimination.

This study results could help to improve the quality of training and ethical standards in medical education.

To comply with the codes of ethics in research, permission was obtained from the Ethics Committee and the participants were ensured about the confidentiality of their data and their right to withdraw from the study at any stage. Given that this project was a qualitative study, the authors did not have a moral or practical problem in the study. This study was approved with number “IR.ARUMS.FEC.1394.25” at the Ardabil University of Medical Sciences Research Ethics Council. The cooperation of participants in the study was completely voluntary; moreover, the authors obtained written consent from participants for the study.

The purpose of this paper is threefold. First, it assesses communicated (information disclosed in annual reports and websites) ethical values of Islamic banks (IBs) by using an index based on Islamic precept. Second, this research paper analyzes the perception of employees working in IBs of Pakistan regarding previously mentioned dimensions constructed in the form of index. Third, it explores the difference (if any) between communicated and perceived ethical values of IBs in Pakistan.

This study incorporated two research methods, namely, content analysis (qualitative method) and descriptive analysis (quantitative method) to assess communicated and perceived ethical values. A checklist was designed that includes total six dimensions with 106 items or constructs. For perceived ethics, survey method is used to explore how far in practice IBs are operating in line with Islamic finance ethics in Pakistan by distributing questionnaires among employees.

This research study revealed overall satisfactory communicated and perceived ethical values in IBs of Pakistan. It is generally concluded that Meezan Bank is doing well in all dimensions as compare to other three banks in Pakistan. Some banks such as Dubai Islamic Bank and Albaraka Islamic bank lack proper format of annual reports. It recommended proper training and development of employees particularly about Islamic banking products and procedure. Moreover, it is recommended to take initiative of attracting female segment of the society and environment protection related campaigns.

Because of data and time constraints, an extended beneficiary analysis could not be materialized in this study. Therefore, for future research, it is recommended to expand the stakeholders’ analysis beyond employees of IBs.

This study may be helpful for policymakers and other stakeholders to improve the image and for further growth of IBs in Pakistan.

This study is the part of corporate social responsibility, so it will add value to social norms of banking sector and provide different dimensions and constructs based on Islamic ethical and moral system. It highlights banker’s responsibilities toward society.

This paper supports the phenomena of Islamic banking and finance in emerging markets and shows its potential growth for the economy.

The purpose of this paper is to assess the efforts made by Jordan in the direction of e‐governance and people's perception of corruption, trust, and e‐governance.

Desk research was conducted using secondary data sources followed by a field survey conducted with 412 sample respondents in three major cities of Jordan. Following the triangulation approach, the responses of university professors and the common people were also secured.

The Jordanian government's efforts towards e‐governance are commendable in the Middle East. However, there are certain impediments that are witnessed in the form of the digital divide, corruption, social bottlenecks, the stage of democratization, the lack of marketing to stakeholders, and the citizen's lack of adoption of technology. Educated people are aware of the merit of e‐governance contrary to the uneducated ones and perceive that corruption in the Jordanian public sector is increasing.

The study mainly reflects the views of the educated people. The views of the uneducated ones are secured through basic interactions as they expressed their inability to respond to the questionnaires. Somehow, the respondents are not very open to freely share their opinions or have abstained from participation‐since they consider this a sensitive issue within the Jordanian cultural and political setup. Further, asking opinions of members of the public might not be the ideal way of judging the level of corruption, or changes in it.

People's perception is that Jordan is affected by a low level of corruption and that its citizens lack awareness of e‐governance. To remedy this, its citizens need to be motivated to trust and to participate in the process of e‐governance and to increase their understanding of the tools and technologies available.

Corporate codes of conduct originated around 1900 in the USA gaining further momentum in the 1950s in relation to anti‐trust legislation. Subsequently, the adoption of codes of ethics has spread throughout the world and they now feature extensively in many organisations. The literature relating to codes of ethics, therefore, spans many decades and is undoubtedly comprehensive. The purpose of the paper is to provide an appropriate anthology of codes of ethics.

A descriptive, historical, anthological approach has been taken.

This paper examines the motivations for the adoption of codes of ethics, which naturally also includes international codes, their frequency of use and content. Codes are also not without critique and it is appropriate to highlight the criticisms of codes, to provide an assessment of their potential effectiveness, the issues surrounding implementation and enforcement and the relationship to organisational culture and leadership.

As noted, the literature on codes of conduct is extensive and while effort has been made to capture the key themes the review is not necessarily exhaustive.

The literature is characterised by the means of institutionalising ethics in organisations and the paper concludes with a summative reflection on the key dimensions that appear to be paramount for improving the efficacy of codes of conduct.

The case highlights the ethical dilemmas people face in various business situations. The case throws light on the causes and consequences of violation and the problems related to enforcement of shared organizational values/code of conduct.

This case can be used in courses on human resource management, OB and corporate ethics and is suitable for the postgraduate and undergraduate students of business schools.

The case narrates the dilemma faced by the Vice President of human resources (VP-HR) of a company when he discovered a major violation of the company's code of conduct by the Vice President of research and development (VP-R&D). The VP-R&D is almost indispensable to the company given his unique expertise and criticality of the new Design Centre which he is spearheading single-handedly. Sacking the VP-R&D has the potential of delaying commissioning of the new centre and putting new business wins in jeopardy. On the other hand, not taking any action may erode employees faith in code of conduct and company values. The VP-HR must decide fast whether and how to take action on gross violation of company's code of conduct.

The students will gain understanding of shared organizational values, code of conduct and ethics, know about the causes and consequences of violation of shared values, discover ways to institutionalize shared organizational values and resolve ethical dilemma.

Teaching notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes.