Search results

This study aims to examine the ethical beliefs and moral philosophical typologies, the relative effect of religiosity on personal ethical beliefs and behavior of the collectivist and individualistic business executives.

This research assesses the relative impact of significant cultural factors on the business ethical decision-making process in a Western and individualistic cultural context (the USA) in comparison to a non-Western and collective cultural context (Morocco). To understand how cultural variations influence business ethical practices, this study adopts Hofstede’s cultural framework for comparison of business executives’ ethical decisions within a cross-cultural context. Hypotheses are tested on survey data on 172 business executives.

Results show that most collective business executives are “Situationists”. The findings reveal a strong, positive relationship between business managers’ religiosity and their idealism degrees. This study also reveals mixed findings in examining the correlation of religiosity with various components of ethical intentions.

The link between religiosity and ethical intentions needs to be viewed with caution. This calls for expanding the scope of this study into other cultures and religions.

Differences of the findings in ethical typologies between collective and individualistic business executives may lead to different negotiation styles on ethical business decisions and issues. Managers from a collective culture are not as likely to exhibit much change in their initial ethical orientation(s). There is a strong positive relationship between a business manager’s religiosity and his/her degree of idealism. Thus, the more religious business managers are, the more Absolutist they are when making ethical and moral judgments.

This research works to fill the gap by examining the impact of culture on the business/marketing ethical decision-making processes within the contexts of a Western cultural and developed nation and a non-Western cultural, and developing/Mediterranean/North African nation. The findings clarify the influence of culture on business ethical decisions. Such an understanding can assist corporate managers in developing and successfully implementing business ethical codes that lead to enhanced moral conduct in their organizations.

Researchers emphasized that only a small effort has addressed the beliefs and attitudes of millennials toward advertising. The purpose of this study is also to respond to researchers’ recognition of the dearth of cross-national advertising and globalization studies in emerging markets. To fill this theoretical gap in the literature, this study aims to assess attitudinal differences and similarities, as well as the underlying structures of the attitude toward advertising in general (AG), of millennial consumers from developed and emerging markets (USA, UK, France, Spain and Morocco).

Data were obtained from millennials through self-administered survey questionnaires. It drew from findings of previous research and theoretical development by Bauer and Greyser, Pollay and Mittal, Sandage and Leckenby, Muehling, Durvasula and Netemeyer, and Andrews, Lysonski and Durvasula. Various statistical analyses were used to explore differences and similarities in AG.

The paper concludes that the two-factor solution framework of AG is inadequate. Research results also indicated that millennials from each of the five different countries studied did not indicate overwhelmingly favorable or unfavorable AG. This study found eight factors/constructs (i.e. promote bad things as good, product information, social role and image, hedonism/pleasure, good for the economy, materialism, falsity and “not interpretable”) as descriptors of the millennials from the five nations’ AG.

The differences in advertising beliefs and attitudes among samples in the five countries studied may be because of such factors as historical values, practices and regulations. Cultural values and dimension may influence millennials’ perceived AG and need to be taken into consideration.

Academicians and practitioners in the advertising field need to appreciate the country’s cultural peculiarities. In understanding the advertising preferences of millennial consumers in these five markets, marketing and advertising executives may have localized their advertising messages for each studied market, resulting in different responses from these millennial consumers.

Millennials need not be conceptualized as a single niche market. While the focus of most of research in the determinants of AG had been within the Western business/consumer construct, the goal is to include assessment of AG in a non-Western, emerging market. This paper addresses the dearth in determinants of AG research in North Africa and other emerging markets.

Many firms control product quality using inspection systems, which add to costs. The implementation of Statistical Quality Control and Just‐in‐Time, together, can improve quality which eventually lowers costs. In this way two new dimensions are added to Feigenbaum's four dimension quality‐cost concept.

The purpose of this paper is to examine the extent to which demographic factors and corporate ethical value impact on ethical decisions of Malaysian accounting practitioners.

A questionnaire survey was carried out to elicit opinions from accounting practitioners on corporate ethical values and ethical judgements. Regression analysis was performed on 201 completed and useable questionnaires.

The regression analysis shows that corporate ethical value is a significant factor determining ethical judgements. Age is also a significant factor, with older accounting practitioners being stricter in their ethical stance. To a lesser extent, gender is also significant, with females exhibiting higher ethical judgements than males.

The regression model reports an adjusted R-squared of 19.2%, which suggests further work in this area is necessary to identify other determinants for (un)ethical judgements. A qualitative approach such as interviewing corporate players may shed light on other possible factors.

The findings suggest that regulatory efforts have contributed towards a more ethically imbued corporate environment. The Malaysian Code on Corporate Governance (2012), which recommends corporations to have formalized ethical standards and women on corporate boards, appears to have positive influence on creating a more ethical working climate. In addition, the enactment of the Minimum Retirement Age Act (2012) also proves relevant in further promoting ethical judgements.

The study highlights the applicability of the theory of moral development to an Asian developing country, and that gender, age and corporate ethical values are complementary in influencing ethical judgements of accounting practitioners in Malaysia.

This paper aims to identify the influence of personal factors on the ethical judgement of future accountants in Malaysia. In particular, there are two research objectives for this study: first, to investigate the influence of ethical ideology on the ethical judgement of accounting students and second, to investigate the influence of emotional intelligence (EI) on ethical judgement.

The respondents of the study were final year undergraduate accounting students from three public universities in Malaysia. A survey questionnaire comprising instruments about ethical ideology, EI and ethical judgement was distributed. A total of 205 responses were received and were deemed as useable. To achieve the research objectives, multiple regression was performed.

The findings indicate that idealism and EI have a positive influence on the ethical judgement. In contrast, the study discovered that relativism influences ethical judgement negatively.

This study fills the research gap as research on personal factors on the ethical judgement of future accountants is very limited and scarce. It gives insights to the various parties concerning how to enhance ethical judgement among future accountants, which ultimately will improve the credibility of the accounting profession.