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1 – 10 of over 6000Tatiana Iwai, Luciana Yeung and Rinaldo Artes
This study aims to examine the effects of peer ethical behavior and individual differences in valuation of fairness vs loyalty on whistleblowing intentions in academic settings…
Abstract
Purpose
This study aims to examine the effects of peer ethical behavior and individual differences in valuation of fairness vs loyalty on whistleblowing intentions in academic settings. This study also tests the underlying mechanism responsible for the effects of peer behavior on reporting intentions, namely, fear of reprisal.
Design/methodology/approach
A survey was conducted with 947 undergraduate students. The model was tested using ordinary least squares regression models followed by bootstrapped mediation analyses.
Findings
Results showed that the effects of peer ethical behavior on whistleblowing intentions are mediated by fear of retaliation. Moreover, the findings indicated that, for low-severity transgressions, there is an interactive effect between fear of retaliation and endorsement of fairness over loyalty on whistleblowing intentions.
Research limitations/implications
When the misconduct is seen as minor, a potential whistleblower may understand that the expected costs outweigh the possible benefits of blowing the whistle. In such situations, higher fear of retaliation would undermine the effects of individual’s endorsement of fairness over loyalty on reporting intentions.
Practical implications
As the social environment significantly affects someone’s whistleblowing intentions, there should be visible efforts to improve and to foster an ethical infrastructure in organizations.
Social implications
As fear of retaliation by peers is one of the most important determinants affecting the decision to report misconduct in general, there must be serious efforts from leaders to mitigate any threat of retaliation to those who come forward.
Originality/value
This work contributes to the discussion about individual and situational antecedents of whistleblowing. More importantly, it sheds light on one potential boundary condition for the influence of the fairness–loyalty tradeoff on whistleblowing decisions: severity of the transgression. The findings provide initial evidence that, for low-severity transgressions, fear of retaliation weakens the positive effects of one’s moral compass in terms of preference for fairness over loyalty on whistleblowing intentions.
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Smita Gupta and Kanika T. Bhal
In the scope of the immense growth of corporate frauds and scandals, reporting unethical practices could be considered as an important mechanism to control them and ultimately…
Abstract
Purpose
In the scope of the immense growth of corporate frauds and scandals, reporting unethical practices could be considered as an important mechanism to control them and ultimately improve organizational quality. To this end, this study proposes the conceptual framework comprising the enablers impacting employees' tendencies and behaviors to reporting misdemeanor in the workplace.
Design/methodology/approach
Systematic review of literature has been carried out. To understand the complexities among various enablers and to analyze their driving power and contingencies, a modified total interpretive structural modeling (TISM) approach has been adopted.
Findings
The findings indicate that enablers such as moral identity (MI) and job satisfaction (JS) having higher driving power (come at the bottom of the hierarchy) are relatively more important. Furthermore, perceived personal cost (PC), moral courage (MC), self-efficacy (SE) and anger have high dependent power of factors. Finally, the paper provides two paths that can lead to whistleblower's ethical decision.
Research limitations/implications
A conceptual framework delivered in this paper requires to test against the field data. However, the conceptual understanding of driving enablers paves the way to top management in recruiting and hiring people in the workplace.
Originality/value
This study represents the first attempt to apply TISM for whistleblowing phenomenon. It provides a comprehensive conceptual framework in order to address the relative importance of various individual enablers in developing reporting tendencies against misdemeanors.
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The purpose of this paper is to assess the appropriateness of the factors that contribute to building a better whistleblowing environment and culture within an organisation and…
Abstract
Purpose
The purpose of this paper is to assess the appropriateness of the factors that contribute to building a better whistleblowing environment and culture within an organisation and provide guidelines on how to build a better whistleblowing environment within an organisation.
Design/methodology/approach
In total, 592 questionnaires were circulated to 148 accounting firms licensed to carry out statutory audits of public limited companies expecting responses from 4 stakeholders from each entity. Out of the 592 questionnaires, only 148 questionnaires were usable, representing a 25 per cent overall response rate.
Findings
It is recommended to encourage a proactive whistleblowing environment by encouraging whistleblowing culture among employees of the organisations. However, there is disagreement among the respondents for some of the selected components that contribute to building a better whistleblowing environment and culture within an organisation.
Practical implications
The findings of this study can be used by the management of the organisations to identify frail areas of whistleblowing initiatives within the organisation and take remedial actions rectify the issues. Authorities can use the findings of the study to implement or amend the existing rules and regulations to encourage whistleblowing.
Originality/value
This study in contrast to the existing studies on determinants of whistleblowing attributes, provides knowledge on developing components/guidelines to encourage whistleblowing attributes and culture.
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Judite A. Adriano and Christian Callaghan
Social exchange theory predicts that perceptions of employee/employer exchange relationships may change as employees add educational qualifications. Literature also suggests that…
Abstract
Purpose
Social exchange theory predicts that perceptions of employee/employer exchange relationships may change as employees add educational qualifications. Literature also suggests that more innovative individuals, who are particularly important to organisations, may be more likely to change jobs. The purpose of this study is to test how the innovativeness of an individual differs in its contribution to retention when subjected to different mediating and moderating influences indicated in the literature, for a cohort of employees that are undertaking degree studies while working.
Design/methodology/approach
To test theory that suggests certain implications for employee turnover, the part-time studies unit of a large South African university offering degree studies by evening classes was sampled, yielding 323 useable responses, with a response rate of about 30%. Structural equation modelling (SEM) is used to test a theoretical model predicting certain mediating and moderating influences on the relationship between individual innovativeness and turnover intentions.
Findings
Individuals with higher innovativeness self-report higher turnover intentions, which seem to be reduced by the mediating effects of perceived supervisor support and job satisfaction. Perceptions of distributive justice and core self-evaluations, which may be associated with an individual's evaluation of the social exchange relationship, are found to directly enable retention.
Originality/value
A model of moderation and mediation relationships between employee innovativeness and turnover intentions is derived from the literature and tested, offering novel insights into how to retain valuable staff in this context.
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Manjit Singh Sandhu, Kamal Kishore Jain and Mohar Yusof
Most past studies on studentsʼ entrepreneurial intention tend to focus on the phenomenon in developed countries.There is limited research on entrepreneurial intention of…
Abstract
Most past studies on studentsʼ entrepreneurial intention tend to focus on the phenomenon in developed countries.There is limited research on entrepreneurial intention of university students from developing nations. This article intends to close this gap by providing some insights into students℉ entrepreneurial inclination in a developing country, Malaysia. A total of 234 students from three faculties at both graduate and undergraduate levels were surveyed to examine their entrepreneurial inclination and also to examine the relationship between their demographic and social characteristics with entrepreneurial inclination.The study found strong entrepreneurial inclination among the students. Significant difference was found between students studying part time and full time and their entrepreneurial inclination. Significant difference was also found between the type of program enrolled in and students℉ entrepreneurial inclination. Further analysis and other findings were reported and recommendation for future research are been put forth in this article.
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Katarzyna Ślebarska, Aneta Stremska and Grzegorz Kowalski
Self-employment is considered one of the responses to precarious employment, particularly among those who lost jobs during an economic crisis. Although starting a new business is…
Abstract
Purpose
Self-employment is considered one of the responses to precarious employment, particularly among those who lost jobs during an economic crisis. Although starting a new business is widely available, operating new ventures remains challenging. This article aims to explore the premises of self-employment success, namely self-employment intention and proactive coping as crucial predictors of further performance.
Design/methodology/approach
The authors recruited participants among initially unemployed individuals who participated in the entrepreneurial program aimed at creating self-employment. Since entrepreneurs are expected to have specific personal characteristics important for performance, the authors assessed proactive coping as the key factor for self-employment intention.
Findings
The results depicted proactive coping as crucial in performing own ventures in the long run, which suggests that self-employment intention may change over time.
Practical implications
Proactive coping is particularly appropriate for self-employed at any stage of the entrepreneurial process because it maintains the intention to perform own business. Thus, the findings underline the need for proactive coping training for entrepreneurs, particularly those previously unemployed.
Originality/value
As the self-employment intention may differ in time, the importance of being proactive in operating small businesses increases.
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Hamenudin Hamzah, Rosnah Sutan, Azmi Mohd Tamil, Aminah Bee Mohd Kassim, Adliah Mohamed Soid and Amar Singh HSS
The aim of this study is to assess healthcare workers' behavior on the congenital hypothyroidism screening program implementation based on a framework protocol and its associated…
Abstract
Purpose
The aim of this study is to assess healthcare workers' behavior on the congenital hypothyroidism screening program implementation based on a framework protocol and its associated factors.
Design/methodology/approach
A cross-sectional study was conducted using the multistage random sampling method in recruiting health clinic workers and purposive sampling techniques for hospital workers. The demographics, providers' characteristic, occupational profile, attitude, perceived behavior control (PBC), knowledge, behavioral intention and adherence to protocol were gathered using validated and reliable self-administered questionnaires.
Findings
Partial intention to adhere to protocol was 25.7%. Weak attitude (adjusted odds ratio [AOR]: 5.48, 95% confidence interval [CI]: 3.32–9.06), low PBC score (AOR: 0.91, 95% CI: 0.86–0.95) and low knowledge score (AOR: 0.85, 95% CI: 0.75–0.96) were associated with partial intention to adhere to protocol. In the self-rated adherence assessment, 92.6% of participants from health clinics, 79.1% from pediatric and 61.1% from pathology were found not adhering to protocol. There was a significant association between intention and adherence to protocol.
Research limitations/implications
Documentations and observations in assessing program implementation were limited to perform in the present study. Using self-rated instruments and focusing on healthcare workers alone did not provide a comprehensive assessment.
Practical implications
Availability of a training module at site and regular refreshing course training should be made available to harness knowledge, attitude and behavioral perception in implementing the program activities.
Originality/value
Integrating the Logical Framework Approach in assessing program implementation and application of the Theory of Planned Behavior and Attitude, Subjective Norms, Self-Efficacy Model in this study were beneficial.
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This study examines the association between emotional intelligence (EI) and the tendency of future accountants to rationalize and engage in occupational fraud.
Abstract
Purpose
This study examines the association between emotional intelligence (EI) and the tendency of future accountants to rationalize and engage in occupational fraud.
Design/methodology/approach
The study adopts a survey methodology and uses a questionnaire containing a fraud scenario and EI construct to gather data from 225 participants. It performed a Cronbach alpha to assess the measurement parameters consistency of EI and fraud tendency and employed Pearson correlation and regression analysis to test its hypothesis.
Findings
The study found that future accountants in Nigeria are emotionally intelligent and have a high fraud tendency. Also, it found a significant and positive association between EI and fraud tendency, suggesting that future accountants that are emotionally intelligent have a higher tendency to rationalize and engage in occupational fraud. In addition, the study found that academic intelligence, a control variable, positively associates with fraud tendency.
Practical implications
The study offers rare insights into the fraud tendency of future accountants, which would benefit the counter fraud community in Nigeria and other developing countries. Recruiters and employers will find the study beneficial in decision-making on job recruitment, placements and moral orientation for prospective accountant employees.
Originality/value
The study is the first to directly associate EI with the fraud tendency of future accountants from a developing country with high fraud profile and underdeveloped counter fraud strategy. Thus, it provides a benchmark for future studies in other developing countries.
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Ibrahim M. Mkheimer, Kareem M. Selem, Ali Elsayed Shehata, Kashif Hussain and Marta Perez Perez
This study investigates the relationship between leaders' ethical behaviors and internal whistleblowing among hotel employees through the mediation role of organizational…
Abstract
Purpose
This study investigates the relationship between leaders' ethical behaviors and internal whistleblowing among hotel employees through the mediation role of organizational virtuousness. According to the conceptual framework, ethical leadership creates a virtuous workplace and encourages whistleblowing.
Design/methodology/approach
A survey approach with responses of 442 employees from Egyptian five-star hotels was used. Structural equation modeling (SEM) was used to test the hypotheses proposed based on leader–member exchange (LMX) and ethical leadership theories.
Findings
Ethical leadership has a favorable impact on organizational virtuousness and, as a result, has a significant impact on whistleblowing intention. The ethical leaders–subordinates' intents to whistleblow association partially mediated organizational virtuousness. To assist them in reporting ethics violations, most hotel employees require organizational characteristics, such as organizational climate and psychological empowerment, in addition to individual characteristics, such as moral bravery and ethical efficacy.
Originality/value
The conceptual framework of this paper adds a new guide for future research related to the hospitality literature, which is how employees' intent to internal whistleblowing. As such, senior management should serve as a moral role model for hotel employees, inspiring them to be moral and allowing them to participate in decision-making.
研究目的
本研究擬透過組織德行所扮演的仲介角色,去探討領導者的道德行為與酒店員工間內部舉報的相互關係。根據有關的概念框架,領導倫理會為機構創造一個富有道德的工作場所,以及鼓勵員工互相舉報不當的行為。
研究設計/方法/理念
研究採用調查方法進行,數據來自442名於埃及五星級酒店工作的僱員的回覆。研究人員以結構方程模型來測試研究的假設 - 研究的假設乃根據領導者-成員交換理論和倫理型領導理論而提出的。
研究結果
領導倫理會給組織美德帶來積極的影響,因此,領導倫理也會給舉報動機帶來重要的影響。領袖-下屬舉報合夥人合乎道德的動機,對組織美德起著仲介作用。若要酒店僱員舉報違反道德規範的行為,除了僱員須有個人特質、如道德勇氣和倫理效能等之外,酒店亦須具備一些組織特徵、如組織氛圍和心理賦權等。
研究的原創性/價值
本研究的概念框架,給探討僱員作內部舉報行為的動機的學者提供新的指引,為餐旅業的研究提供方向。組織的高級管理人員應以身作則,為僱員建立道德典範,鼓勵他們遵循道德規範而行事,並容許他們參與決策。
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Sveinung Jørgensen, Aksel Mjøs and Lars Jacob Tynes Pedersen
The concept of materiality is becoming increasingly important for sustainability performance measurement and reporting. It is widely agreed upon that materiality matters, in the…
Abstract
Purpose
The concept of materiality is becoming increasingly important for sustainability performance measurement and reporting. It is widely agreed upon that materiality matters, in the sense that companies should identify, prioritize and disclose information on sustainability issues that are considered material. There is, however, a tension at the heart of this consensus, owing to parallel approaches to materiality being used in practice. This paper aims to shed light on how and why the parallel uses of the materiality concept may cause confusion and how this tension could be resolved.
Design/methodology/approach
This paper takes as point of departure the tension between two approaches to materiality: based on the Global Reporting Initiative definition, which emphasizes sustainability issues that are important to stakeholders and that have significant impacts and based on the Sustainability Accounting Standards Board definition, which emphasizes sustainability issues that are financially material, i.e. likely to influence the financial performance of the company. This paper discusses the nature and consequences of the tensions between how the two definitions of materiality in sustainability reporting are used in practice, with a particular emphasis on users of information in financial markets. This paper provides empirical insight on these users’ perspectives through a survey (n = 30) and qualitative interviews (n = 6) of financial market professionals.
Findings
This study reveals tensions between different approaches to materiality in practice and how this may lead users of sustainability reports to draw unjustified conclusions on the basis of materiality assessments. Specifically, this paper demonstrates the perceived shortcomings in information availability and information quality from the perspectives of different stakeholders in financial markets with different information needs.
Practical implications
The users of sustainability reporting information require clarity in the communication of materiality in non-financial reports. This paper addresses how such clarity can be pursued.
Social implications
Clarity about materiality in non-financial reporting is important both for investors that pursue financial return on green investments and for society at large, which relies on information about real sustainability impacts.
Originality/value
This paper furthers the understanding of how different materiality concepts may be problematic and how recent and ongoing developments may mitigate the risks of conflating uses of the concept.
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