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The purpose of this paper is to investigate how trust, honesty and transparency impact the willingness and timeliness of communicating financial information between Government Finance Officers (GFOs) and members of the municipal boards they serve.

Survey data was collected from professionals who work with municipalities to ensure government resources are properly managed. Nonparametric local-linear regression was used to analyze the data.

Evidence suggests that trust in the board, GFO preference for honesty and greater transparency of the municipality influence the timeliness of communication. There is evidence that when the GFO and board members have a working relationship built on trust and the GFO has a preference for honesty, the GFO is more willing to share positive information with the board. In addition, there is evidence that with greater transparency and trust in the board, there is a reduction in the time of sharing positive information in situations where there is little discretion in disclosing and less willingness to share information.

A principal limitation of this study is the small sample size. In addition, the study was conducted using only participants from the pool of members of the Government Finance Officers Association of Texas. As an exploratory study, the survey included a minimal number of questions to gather data from actual GFOs and included only six possible scenarios. The time constraint resulted in a reduced number of questions related to the models used. Other limitations include the potential of missing variables, factors or perceptions related to scenarios not presented in the survey instrument.

The findings suggest that with greater transparency, there is less time between the event and the GFO communication to the board providing the opportunity to improve the effectiveness of the decision-making process.

This study is the first to explore the effects of increased transparency on the level of communication between the GFO and the board.

Participative budgeting can benefita firm by incorporating subordinates’ private information into financing and operating decisions. In the managerial accounting literature, studies of participative budgeting posit superiors that range from passively committed to highly active participants, some of whom are permitted to communicate, choose compensation schemes, negotiate with subordinates, and reject budgets. This paper synthesizes and analyzes experimental research in participative budgeting with a focus on the role of the superior defined in the research design, and on how that role affects budget outcomes, subordinate behavior, and in some cases superior behavior. We demonstrate how superior type influences economic and behavioral predictions, and likewise affects budgeting outcomes and the interpretation of the results. This paper is intended to further our understanding of how superior type affects behavior in participative budgeting studies, and to facilitate the choice of superior type in future research designs.

The purpose of this paper is to explore the social stigmatization of the formerly incarcerated identity and how this affects employment post-release. The authors consider the characteristics of this identity and the identity management strategies that individuals draw from as they navigate employment.

The authors conducted semi-structured interviews with 22 men at various stages of release from federal institutions in Canada. Participants were actively searching for employment, intending to or would consider searching for employment, or had searched for employment in the past post-incarceration. Participant data were simultaneously collected, coded and analyzed using an inductive approach (Gioia et al., 2012).

Formerly incarcerated individuals have a unique awareness of the social stigmatization associated with their criminal record and incarceration history. They are tasked with an intentional choice to disclose or conceal that identity throughout the employment process. Six identity management strategies emerged from their accounts: conditional disclosure, deflection, identity substitution, defying expectations, withdrawal and avoidance strategies. More specifically, distinct implications of criminal record and incarceration history on disclosure decisions were evident. Based on participants’ accounts of their reintegration experiences, four aspects that may inform disclosure decisions include: opportune timing, interpersonal dynamics, criminal history and work ethic.

The authors explore the formerly incarcerated identity as a socially stigmatized identity and consider how individuals manage this identity within the employment context. The authors identify incarceration history and criminal record as having distinct impacts on experiences of stigma and identity management strategic choice, thus representing the experience of a “double stigma”.

The purpose of this paper is to test whether significant differences in ethical reasoning exist between Chinese accountants and managers when facing an ethical dilemma. Further tests are conducted to identify what professional contextual factors and personal value preferences can be introduced to explain the ethical reasoning differences observed.

Three research questions are raised and related hypotheses are developed and tested by the use of a defined issue test (DIT) instrument containing four hypothetical scenarios of different dilemmatic issues, and a Rokeach values survey questionnaire adapted to suit the Chinese business culture.

The findings and conclusions include: Chinese managers and accountants are not significantly differentiated in terms of ethical reasoning levels measured by the overall DIT instrument, however, the break‐down results of the DIT individual dilemmatic scenarios shows that significant differences exist between the two professional types in three out of four scenarios. Second, gender and frequency of making compromises are two significant contextual determinant of ethical reasoning levels of managers but not those of accountants, and for the accountants, no significant contextual factors are observed in the current study. Third, in determining the impacts of value preferences on ethical reasoning levels, the four‐factor classification approach produces a more contrasting result than the seven‐factor classification approach.

The selection of the four scenarios in the DIT instrument is subjective according to the designation of the test, and Chinese business profession's ethical ideologies might differ among different regions. However, these research limitations might inspire further ethics research on cross‐regional comparisons in China and other emerging economies.

In Chinese surging markets, appropriate socio‐economic order can only be maintained by highly ethical reasoning and conduct on the part of business managers and accountants. The current results and findings would help to identify what factors and value preferences weigh more, in order to improve the professional ethicality.

This paper contributes to the research literature of business ethics by adding a managers‐accountants comparative study on ethical reasoning differences, especially the ethicality of two different professions in emerging economies; further, it includes contextual factors and value preferences in identifying those determinants of ethical reasoning differences.

This paper aims to investigate desired leadership characteristics of South African managers, and link differences in desired traits to contextually crucial demographic group differences and managerial advancement.

South African managers (n=205) ranked ten items of the characteristics of admired leadership scale. Aggregate rank analysis and nonparametric ANOVAs reveal significant preference differences in the sample and demographic sub‐groups. The research compares traits across managerial advancement and age, providing an implicit success test.

Managers most highly ranked the three “credibility” characteristics (competence, honesty and inspiration) prevalent in comparative worldwide studies. Key differences exist between managers and employees, many contextually crucial demographic sub‐groups, and higher and lower‐level managers of younger and older ages.

This research provides potentially important information for leadership identification, selection and development, in that it may identify characteristics that current leaders associate with contextual success. The research also identifies discrepancies between employees and managers and demographic groups, which may be sources of dissatisfaction or misunderstanding, and which organizations should address to better align expectations of subordinates and actions of leaders. Individuals might also use the information in self‐development, comparing their own views to successful leaders.

Significant informational and statistical advantages exist over prior studies. This research provides individual‐level analyses, and an explicit test of association with objective success that previous studies have not provided. It includes top management, whereas prior studies have limited samples to subordinates or middle managers. Greater demographic differentiation is provided, allowing for more contextually relevant understanding.

The purpose of this study is to test various hypotheses regarding if managers' voluntarily prefer honesty in self-reported managerial performance (HPR).

This study uses an experimental approach with a data set of 300 Ghanaian employees.

The results confirm that the current trend where employee contracts are underpinned by the classical agency theory (CAT) is problematic, ineffective and costly because it does not appropriately explain the observed behaviour of honesty and partial honesty in self-reported performance or the dishonesty in reporting performance when there is no financial reward to be gained by employees. Therefore MNCs may benefit from a consideration of wider and alternative perspectives. Additionally, stakeholders must consider a strategy of delaying performance-related bonuses (pay-offs) to improve HPR and avoid capping performance-related pay off with an arbitrary threshold. This is because the setting of arbitrary thresholds reduces the established relationship between effort and reward and introduces gaming into the managerial performance reporting process.

Unlike other prior studies that rely on students as surrogates for employees, this study uses actual employees to test the experimental constructs. Aside from the comparatively large data set, this study is the first exploration of the differential effects of national characteristics on HPR in Ghana.

The purpose of this paper is to investigate the effects of ethical climate on the use of deception during negotiation for both individuals and groups. It aims to focus on the use of “ethical climate” as a shared task representation at the group level.

Participants were 458 undergraduate students who earned course credit. Participants engaged in a simulated negotiation task about the selling/purchase of a new car, via an instant messenger program. Those assigned to the “seller” role either negotiated individually or as a three‐person group, and received one of three ethical climate manipulations (honesty, competitive, or control). The main dependent variable was whether the seller(s) disclosed information about a possible defect.

As predicted, groups were less honest than individuals. Participants in the honesty condition were most likely to be honest while those in the competitive condition were the least likely to be honest, although this difference was not statistically significant. Finally, there was a significant interaction effect between size of negotiating party and ethical climate indicating that groups' “default” response was to lie, but they lied significantly less often in the “honesty” condition. Alternatively, individuals' default response was to be honest.

Decision‐making groups have a tendency to compete even if it means being dishonest. However, organizations can help to overcome this tendency by establishing an ethical climate.

While there have been studies published on the effects of ethical climate on decision making at the individual level, there is a gap in the literature on these effects at the group level. Decisions are made at the group level too often to not pay attention to these differences.

The aim of this paper is to analyse the factors associated with the perception of the value honesty among Russian organisational members from selected former Soviet countries: Russia, Estonia, Latvia and Lithuania.

Using the Rokeach Value Survey, the respondents were asked to rank their own values and to speculate on how their co‐workers would rank the same values. The following analysis focused on the importance of honesty, its concurrence with speculations about co‐workers, the impact of other personal values and socio‐demographic characteristics.

One of the most important findings of this study is that value honesty is amongst the most important values for Russians, while the importance of this value was not similar for Russians living in Russia and the Baltic States. Value consensus tells us the most about how important honesty is for the focal person. Results also reveal that other personal values, namely, family security, comfortable life, imaginative, capable and broad minded help to predict the assessment of honesty.

The results of the study imply that societal influence prevails over cultural influence when the importance honesty is assessed among Russians. Also, we show that individually, value honesty is socially construed and can therefore be manipulated via changing his/her perception of social consensus rather than directly.

The originality of the paper lies in the focusing on the Russians living in different countries of former Soviet Union by analysing the importance of value honesty which plays a role in business and societal culture.

The purpose of this study is to contribute to the understanding of how personality traits and leadership styles impact employee engagement.

A field study involving a total of 100 participants was conducted to investigate the relationship between honesty–humility, authentic leadership and employee engagement. Hypotheses were tested using correlation and regression analyses.

The results show that honesty–humility impacts employee engagement and that authentic leadership functions as a substitute for honesty–humility.

Further studies are necessary to examine how honesty–humility interacts with other leadership styles. Further studies can also expand the understanding of this relationship across different cultures.

Employees bring engagement to work through their individual traits but organizations can help create an environment that fosters engagement through positive leadership behavior such as authentic leadership.

This study extends the understanding of the role of individual differences beyond the established Big Five model, by adding the honesty–humility dimension. In addition, the authors examine the moderating effects of authentic leadership on the relationship between honesty–humility and engagement.

Previous research has indicated that the evaluation of a candidates’ managerial status is partly a function of whether the raters are potentially subordinates or supervisors of the candidate. Extends this research by examining participants’ perceptions of the most desirable characteristic in a boss, colleague and subordinate. Just under 150 participants completed a personality test and rated 20 desirable characteristics they felt important. Results indicated that while honesty and competency were highly favoured in all three, there were many and significant differences particularly between boss and subordinate. Participants valued independence and loyalty much more in subordinates than bosses. Bosses’ most desirable characteristics included forward‐looking, inspiring, intelligent and fairminded, while subordinates were particularly valued for being dependable and determined. The 20 characteristics factored into factors mainly concerned with supportiveness, inspiration, competence, determination and honesty. Personality factors in the participants played little role on their rating; however, age and ideology were systematically related to their preferences. Discusses the results in terms of multi‐rater processes, appraisal and the consequences of only having top‐down evaluations.