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Abstract

Details

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

Article
Publication date: 19 September 2008

John O. Okpara and Pamela Wynn

The purpose of this paper is to examine the impact of ethical climate on job satisfaction and organizational commitment in Nigeria, and to discover the extent to which unethical…

5781

Abstract

Purpose

The purpose of this paper is to examine the impact of ethical climate on job satisfaction and organizational commitment in Nigeria, and to discover the extent to which unethical practices among managers have impacted upon managerial practices in Nigeria.

Design/methodology/approach

The study followed a descriptive research design using survey methods with statistical treatment. Using the business directory of companies in Nigeria, a sample of 409 managers was drawn using a systematic random sampling technique. Multiple regression analysis and Pearson's product moment correlation were used to assess the influence of ethical climate types on job satisfaction and organizational commitment.

Findings

The findings revealed that there was a relationship between organizational ethical climate and facets of job satisfaction. It was also found that ethical climate types explained 58 percent of the variation in overall job satisfaction. Also, the correlation between ethical climate types and organizational commitment was positive and significant. This implies that favorable organizational ethical climate would encourage commitment and job satisfaction.

Research limitations/implications

This research is limited to four business enterprises – banks, manufacturing, transportation, and construction companies. Thus, the results cannot be generalized to other industrial sectors that were not part of this study. In addition, the assessment of job performance and productivity are beyond the scope of this study.

Practical implications

The paper offers practical suggestions of how management can improve job satisfaction and organizational commitment by improving the ethical climate of the organization.

Originality/value

The paper examines the impact of ethical climate on job satisfaction and organizational commitment in Nigeria, a sub‐Saharan African country in a sub‐continent that has been neglected and under‐researched. The study draws management practitioners' attention to the fact that they should adopt behavior that can help to improve employees' ethical behavior. From an academic perspective this study provides insight into the relationship between ethics, job satisfaction, and commitment, which should contribute to the future development of this line of research, particularly in developing countries like Nigeria. Furthermore, this topic has not been tested empirically in Nigeria. Therefore, the present study is of significant value to practitioners and scholars alike.

Details

Journal of Management Development, vol. 27 no. 9
Type: Research Article
ISSN: 0262-1711

Keywords

Article
Publication date: 26 June 2018

Lulu Zhou, Yan Liu, Zhihong Chen and Shuming Zhao

The purpose of this paper is to explore how a perceived ethical climate influences employees’ intention to whistle-blow through internal organizational channels and incorporates…

1494

Abstract

Purpose

The purpose of this paper is to explore how a perceived ethical climate influences employees’ intention to whistle-blow through internal organizational channels and incorporates the mediating role of organizational identification and moral identity as well as the moderating role of individual risk aversion.

Design/methodology/approach

The five proposed hypotheses were tested using hierarchical regression analysis with two waves of data collected in 2016 from 667 employees in Chinese organizations.

Findings

The findings indicate that perceived ethical climate had a positive effect on employees’ internal whistle-blowing intention, which was mediated by organizational identification and moral identity. Furthermore, employees’ risk aversion weakened the effect of organizational identification, while the moderating role by moral identity on internal whistle-blowing intention was not validated.

Originality/value

This study explains the psychological mechanism of whistle-blowing intention from the perspective of social identity, which contributes to opening the “black box” of the transmitting processes from the perceived ethical climate to whistle-blowing intention. This study also extends the literature by defining a boundary condition of risk aversion that hinders organizational identification influence on employee whistle-blowing intention.

Details

Journal of Managerial Psychology, vol. 33 no. 2
Type: Research Article
ISSN: 0268-3946

Keywords

Article
Publication date: 24 August 2018

Muhammad Yasir and Amran Rasli

Over the years, increased level of deviant behavior among the employees of public sector organizations has been observed. The situation is worst in the public healthcare sector of…

1470

Abstract

Purpose

Over the years, increased level of deviant behavior among the employees of public sector organizations has been observed. The situation is worst in the public healthcare sector of Pakistan, where numerous incidents of employee deviant behavior have been reported recently. This scenario is compelling scholars and practitioners to find appropriate solutions to address this issue. As previous literature lacks empirical evidence regarding the role of ethical leadership in establishing an ethical climate in order to minimize workplace deviance in the public healthcare sector. Thus, to fill this gap, the purpose of this paper is to investigate the effect of organizational ethical climate as a mediator in the relationship between ethical leadership and workplace deviance in public healthcare sector of Pakistan.

Design/methodology/approach

This study employed survey strategy, using quantitative method with a cross-sectional research design, and with multi-stage sampling technique. Two hundred and eighty nine usable questionnaires were collected from doctors and nurses. Further, Structural Equation Modeling was conducted in order to test the hypothesized model and determine the direct and indirect effects.

Findings

Results of this study revealed that ethical leadership negatively influenced workplace deviance. Ethical leadership was further found to have a positive effect on ethical climate. Moreover, the ethical climate had a negative relationship with workplace deviance. Finally, ethical climate mediated the relationship between ethical leadership and workplace deviance.

Originality/value

This study identified the significance of ethical leadership behavior which assists in establishing an ethical organizational climate leading towards less likelihood of the emergence of workplace deviance.

Details

Journal of Advances in Management Research, vol. 15 no. 4
Type: Research Article
ISSN: 0972-7981

Keywords

Article
Publication date: 29 June 2021

Bhanu Mishra and Jyoti Tikoria

Individuals often look up to external influencers (leaders) that determine their conduct and form their perception regarding organizational policies and practices which constitute…

1131

Abstract

Purpose

Individuals often look up to external influencers (leaders) that determine their conduct and form their perception regarding organizational policies and practices which constitute their organizational climate. The importance of organizational climate has been realized off late in various job outcomes among doctors, such as commitment, turnover, etc. Therefore this study aims to investigate the relationship of ethical leadership with organizational climate that may further affect the commitment of doctors in Indian hospitals.

Design/methodology/approach

An empirical study has been done in 10 public and private Indian hospitals using a questionnaire survey. Data were collected from a sample of 537 doctors, which were further analyzed statistically using structural equation modeling (SEM) through AMOS and SPSS software.

Findings

The results show a significant influence of ethical leadership on organizational climate and organizational climate further has significant relationship with commitment of doctors in Indian hospitals.

Practical implications

The study has important implication for hospital administration, to identify and place an ethical leadership team at the top, which will further influence the behavior of the followers (doctors). This will further lead to formation of favorable organizational climate fostering commitment in doctors.

Originality/value

This is one of the few studies that determines the relationship of ethical leadership with organizational climate and it's further influence on commitment of doctors in large (500 beds and above) public and private hospitals in Indian context.

Details

Journal of Management Development, vol. 40 no. 5
Type: Research Article
ISSN: 0262-1711

Keywords

Article
Publication date: 7 January 2014

Hyoung Koo Moon and Byoung Kwon Choi

Researchers in the field of business ethics have posited that an organization's ethical climate can benefit for employees as well as organizations. However, most of the prior…

4258

Abstract

Purpose

Researchers in the field of business ethics have posited that an organization's ethical climate can benefit for employees as well as organizations. However, most of the prior research has been conducted at the level of the individual, not organization. Thus, the purpose of this paper is to examine how an organization's ethical climate has a positive influence on two its performance indicators – customer satisfaction and financial performance – with a perspective of organizational innovation.

Design/methodology/approach

The data were collected from 29 subsidiaries of a conglomerate in South Korea. Hypotheses were tested using the partial least squares (PLS).

Findings

The result showed that an organization's ethical climate was positively related to customer satisfaction as well as financial performance, and this relationship was mediated by perceived organizational innovation. Additionally, the positive influence of an ethical climate on employees’ perceived organizational innovation was mediated by their organizational commitment and the climate for innovation.

Originality/value

With a focus on innovation, the study explained how an organization's ethical climate influences customer satisfaction and financial performance. Furthermore, as was the case in studies conducted in other developed countries, the results derived from South Korea sample demonstrated that an ethical climate is critical for organizational performances in developing countries.

Details

European Journal of Innovation Management, vol. 17 no. 1
Type: Research Article
ISSN: 1460-1060

Keywords

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

Keywords

Article
Publication date: 3 September 2019

Narges Kia, Beni Halvorsen and Timothy Bartram

Against the backdrop of the Royal Commission into Misconduct in the Banking, Superannuation and Finance Services Industry in Australia, this study on ethical leadership is timely…

3777

Abstract

Purpose

Against the backdrop of the Royal Commission into Misconduct in the Banking, Superannuation and Finance Services Industry in Australia, this study on ethical leadership is timely. The purpose of this paper is to examine the mediating effects of organisational identification, customer orientated behaviour, service climate and ethical climate on the relationship between ethical leadership and employee in-role performance.

Design/methodology/approach

The hypotheses were tested using a two-wave survey study of 233 bank employees in Australia.

Findings

Evidence from the study indicated that organisational identification, service climate and ethical climate mediate the relationship between ethical leadership and employee in-role performance. Surprisingly, the proposed mediation effect of customer orientation was not supported. However, ethical leadership was positively associated with customer orientated behaviour among employees.

Research limitations/implications

Limitations of the study include collecting data at two time points, thereby rendering the study cross-sectional. Employee in-role performance was a self-rated measure.

Practical implications

This study showed that ethical leadership is critical to improving employee perceptions and experience of an organisation’s service climate, ethical climate, organisational identification, customer orientated behaviour and employee in-role performance. The authors raise a number of HRM implications for the development and enablement of ethical leaders in the banking context.

Originality/value

The findings presented in this paper highlight that ethical leadership is critical to improving employee perceptions and experience of an organisation’s service climate, ethical climate, organisational identification, customer orientated behaviour and employee in-role performance.

Article
Publication date: 12 March 2018

Ana Sofia Aryati, Achmad Sudiro, Djumilah Hadiwidjaja and Noermijati Noermijati

The purpose of this study is to analyze and explain the influence of ethical leadership, ethical climate and organizational commitment toward employee deviance in a workplace.

3438

Abstract

Purpose

The purpose of this study is to analyze and explain the influence of ethical leadership, ethical climate and organizational commitment toward employee deviance in a workplace.

Design/methodology/approach

This study was conducted in Malang Regency Government by using a sample of 120 respondents and Generalized Structured Component Analysis (GeSCA).

Findings

From the study, it is found that ethical leadership could influence the formation of ethical climate in an organization which in turn will negatively affect the deviant behavior in the workplace. The results also indicate that the effect of ethical leadership is either direct or indirect toward the deviant behavior in the workplace. The indirect impact of this ethical leadership includes the sharpened perception of ethical climate which eventually will reduce the deviant behavior in the workplace.

Originality/value

It is interesting that ethical leadership has no significant effect on organizational commitment but on ethical climate and in the end, it will influence the improvement of organizational commitment.

Details

International Journal of Law and Management, vol. 60 no. 2
Type: Research Article
ISSN: 1754-243X

Keywords

Article
Publication date: 8 February 2013

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

The primary objective of this study is to examine the moderating influence of professional commitment (PC) on the associations among ethical climate, organizational‐professional…

2243

Abstract

Purpose

The primary objective of this study is to examine the moderating influence of professional commitment (PC) on the associations among ethical climate, organizational‐professional conflict (OPC) and organizational commitment (OC) among public accountants. It aims to replicate recent findings on the relationships among ethical climate, OPC and OC. It also aims to extend prior research by investigating the association between ethical climate and both functional specialization and organizational rank in an accounting firm.

Design/methodology/approach

The authors surveyed all professional employees in the Singapore office of an international accounting firm.

Findings

Significant associations were found between ethical climate, OPC and OC. Participants' degree of affective commitment to their profession moderated the relationship between the public interest (benevolent/cosmopolitan) climate and perceived conflict and OC. Specifically, professionally committed employees reported less conflict and greater commitment when they felt the firm placed more emphasis on the public interest. These relationships were not present for employees with lower levels of professional commitment. It was also found that taxation specialists perceived the least emphasis in the firm on serving the public interest.

Originality/value

No prior study has documented the moderating influence of affective professional commitment on the association between ethical climate and accountants' OPC or OC. This finding has important implications, suggesting that accounting firms' ability to retain professionally committed employees will depend in part on the degree to which the firm upholds professional ideals such as serving the public interest. The fact that tax specialists perceived less emphasis on serving the public interest than other functional areas implies that tax practices may be overemphasizing client advocacy at the expense of public service.

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