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Article
Publication date: 11 October 2019

Sheldene Simola

The purpose of this paper is to introduce, illustrate and explore the use of process recording as a pedagogical tool in behavioural ethics education.

Abstract

Purpose

The purpose of this paper is to introduce, illustrate and explore the use of process recording as a pedagogical tool in behavioural ethics education.

Design/methodology/approach

An overview of the nature and components of process recording as a pedagogical tool is provided. Potential challenges and benefits associated with its use are described. The particular relevance of process recording for behavioural ethics education is highlighted. Illustrative examples of ethics-related process records are discussed.

Findings

Process recording shows promise as a pedagogical technique for meeting three goals of behavioural ethics education (i.e. Chugh and Kern, 2016). These include: enhancing literacy with research-supported concepts and principles such that these can be applied in “real-world” settings; increasing student awareness of gaps that might exist between their intended and actual ethical behaviour; and, fostering the sense that ethical skills are not static, but rather, open to development.

Research limitations/implications

This paper introduces, illustrates and explores the use of process recording in behavioural ethics education. Additional, more systematic study of process recording in ethics education would be useful.

Practical implications

Process recording shows promise as a tool for supporting learning about behavioural ethics. Practical information on its use and concrete examples are provided.

Originality/value

Despite the need for pedagogical tools in behavioural ethics education, as well as the previously identified relevance of process recording as a potential tool in ethics education, there has been no prior exploration or illustration of process recording within this realm.

Details

Journal of Applied Research in Higher Education, vol. 12 no. 3
Type: Research Article
ISSN: 2050-7003

Keywords

Article
Publication date: 28 September 2021

Geeta Marmat

The purpose of this paper is to understand business students' intention to behave ethically in general, and in particularly in the business context of a developing country, India.

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Abstract

Purpose

The purpose of this paper is to understand business students' intention to behave ethically in general, and in particularly in the business context of a developing country, India.

Design/methodology/approach

The paper surveyed 250 final semester MBA students from different business schools in Indore city of Madhya Pradesh in India. The study employed the most popular behavioural theory, the Theory of Planned Behaviour (TPB) to understand the intention of business students to behave ethically. Structural equation modelling was used to analyse direct effects of the constructs on behavioural intention, and the overall model.

Findings

Findings revealed that attitude, subjective norm and perceived behavioural control are positively related and have strong influence on ethical behavioural intention of business students. All constructs together explain 67 percent variance in intention. Attitude alone contributes 46 percent in explaining variance in ethical behavioural intention.

Research limitations/implications

Business ethics field can benefit from this study as it provides an empirical explanation of the contribution of each factor that is, attitude, subjective norms and perceived behavioural control, in ethical behavioural intention of business students. This is directly beneficial for business schools and for education policymakers as the information can help policymakers to understand the potential of existing business ethics education. This study is limited to a data set of 250 business students in the context of a single country which cannot be generalized. So, there is need for research of this type in a more collaborative international context.

Originality/value

To the best of my knowledge, this is the first study in the Indian context to predict the intention of business students to behave ethically, using the TPB model. This study contributes valuable knowledge to the domain of business ethics, behavioural studies as well the field of business education, and suggests to explore ways to strengthen the three constructs attitude, subjective norm and perceived behavioural control, as these constructs were found to have a strong influence in forming ethical behavioural intention of business students of business schools in India.

Details

Higher Education, Skills and Work-Based Learning, vol. 12 no. 3
Type: Research Article
ISSN: 2042-3896

Keywords

Book part
Publication date: 7 June 2019

Jennifer J. Kish-Gephart, Linda Klebe Treviño, Anjier Chen and Jacqueline Tilton

The field of behavioral business ethics has come a long way since its inception nearly five decades ago. Pioneered in part in response to a number of high-profile corporate…

Abstract

The field of behavioral business ethics has come a long way since its inception nearly five decades ago. Pioneered in part in response to a number of high-profile corporate scandals, the early field of business ethics was thought by many to be a fad that would recede along with the salience of the scandals of the day. Yet, this could not have been further from the truth. The need for behavioral business ethics research remains ever-present, as evidenced by the sustained number of scandals and unethical behavior within and by organizations. Moreover, research in this area has burgeoned. In the 1980s, only 54 articles had been published on this topic (Tenbrunsel & Smith-Crowe, 2008); today, a similar search yields over 3,000 “hits.” In light of the area’s growth, we suggest the need to take a look back at the seminal work that sparked social scientific work in the field. In particular, this chapter has two main objectives. First, we provide a review of select foundational work. In so doing, we identify some of the key trends that characterized early knowledge development in the field. Second, we draw on this historical context to consider how past trends relate to current work and speak to future research opportunities.

Article
Publication date: 1 June 2012

Yam B. Limbu, Marco Wolf and Dale Lunsford

The purpose of this study is to examine the effects of consumers' perception of online retailers' ethical behavior on consumer purchase and revisit intentions.

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Abstract

Purpose

The purpose of this study is to examine the effects of consumers' perception of online retailers' ethical behavior on consumer purchase and revisit intentions.

Design/methodology/approach

A sample of 259 online shoppers was employed to test the relationships between perceived ethics of online retailers and the intention to revisit and purchase. The measurement model and structural relationships were estimated using AMOS 18.

Findings

Results show that perceived ethics of an Internet retailer's website significantly affect consumers' trust and attitudes to the retailer's website that eventually have positive impacts on purchase and revisit intentions. Website trust was positively related to attitude toward the site. The results do not show support for a direct effect between perceived ethics and behavioral intentions, but attitude and trust toward the website mediate these effects.

Practical implications

The findings support the idea that despite the physical distance between online retailers and customer, behaving ethically has an effect on revisit and purchase intentions. This suggests that online vendors should invest in methods that strengthen consumers' trust of websites. To convey a sense of ethics of the website, websites should ensure that privacy policies are easy to understand, explain clearly how customer information is used, offer secure payment methods, display clearly the terms and conditions of the online transactions, fulfill the orders, and avoid deceptive practices and exaggerations of product characteristics.

Originality/value

Research integrating perceived ethical conduct of retailers and consumer behavior is still in the beginning, and has not explored all outcomes of perceived ethics. This study is an initial attempt to investigate the effects of perceived ethics of retailers on revisit and purchase intentions. This study contributes to the knowledge of consumer perceived ethics and behavioral intentions.

Details

Journal of Research in Interactive Marketing, vol. 6 no. 2
Type: Research Article
ISSN: 2040-7122

Keywords

Article
Publication date: 13 May 2022

Daphne Sobolev and James Clunie

Predatory trading is a stock market trading technique in which certain market participants exploit information about other market participants' need to trade. Predatory trading…

Abstract

Purpose

Predatory trading is a stock market trading technique in which certain market participants exploit information about other market participants' need to trade. Predatory trading often harms others. Hence, this paper examines the determinants and effects of financial practitioners' and lay people's judgments of predatory trading. Specifically, it investigates how the public availability and reliability of the exploited information affect their ethics and legality judgments and how the latter influence their behavioral intentions and regulation support.

Design/methodology/approach

The authors conducted two scenario judgment studies. In the first study, participants were financial practitioners, and in the second – lay people.

Findings

Practitioners often judge predatory trading to be ethical. Practitioners and lay people incorporate in their ethics and legality judgments the public availability of the exploited information but tend to discount the legal reliability criterion. Lay people justify their ethics judgments using harm, legal or profit maximization principles. Practitioners' intentions to engage in predatory trading and lay people's intentions to let predatory fund managers invest their money depend on their judgments, which influence their regulation support.

Originality/value

This paper is the first to explore people's judgments of predatory trading. It highlights that despite the harm that predatory trading involves, practitioners often judge it to be ethical. Although law tends to lag behind financial innovation, people base their judgments and hence also behavioral intentions on their interpretation of the regulation. Hence, it reveals a dark aspect of the relationship between ethics and legality judgments.

Details

Review of Behavioral Finance, vol. 15 no. 3
Type: Research Article
ISSN: 1940-5979

Keywords

Article
Publication date: 9 February 2023

Indra Caniago, Yuliansyah Yuliansyah, Fajar Gustiawaty Dewi and Agrianti Komalasari

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…

Abstract

Purpose

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.

Design/methodology/approach

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

Findings

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.

Research limitations/implications

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.

Originality/value

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

Details

Journal of Islamic Accounting and Business Research, vol. 14 no. 8
Type: Research Article
ISSN: 1759-0817

Keywords

Abstract

Details

Advances in Accounting Education Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-84950-872-8

Book part
Publication date: 28 May 2013

Eneli Kindsiko

Purpose — (Dis)honesty as a quality of our actions can be assessed at different levels. Often these levels have not been differentiated. Semantically we cannot talk about a…

Abstract

Purpose — (Dis)honesty as a quality of our actions can be assessed at different levels. Often these levels have not been differentiated. Semantically we cannot talk about a dishonest society or dishonest organizations — dishonesty can only be attributed to individual actions. We can approach a dishonest act through its essence (deontology), consequences (utilitarianism), and also through the person committing the act (virtue ethics), but most often organizational spheres are too complex objects of study to face ethical dilemmas without the influences that their context can bring. Therefore, the purpose of the chapter is to look at dishonesty as an unethical act through the lenses of behavioral ethics, since behavioral ethics is able to grasp the framing effects of ethical situations while combining the main elements of the previously mentioned traditional ethical theories.Design/methodology/approach — In the current chapter it will be differentiated between traditional ethical theories and acknowledged that depending on the level of analysis (individual, organization, or the society level) with their distinctly different ontological backgrounds, we will have different groundings for making any kind of axiological statements about the dishonesty of an action.Findings — In order to give ethical statements about (dis)honesty in organizations, we cannot neglect the influences brought by context. Organizations with endless social interactions both locally and globally usually have no universal basis for making axiological statements.Originality/value — The originality of this chapter is twofold: firstly to cover the importance of making sense of what ethical approaches we take as a grounding when we make ethical judgments in organizational context, and secondly to analyze whether and how the question of dishonesty differs when we switch between the most traditional ethical approaches. The chapter proposes a new framework how ethical decision-making should be assessed depending on the level of social interactions and how dishonesty is associated with gaining social approval.

Details

(Dis)Honesty in Management
Type: Book
ISBN: 978-1-78190-602-6

Keywords

Article
Publication date: 26 October 2020

Noor Syamilah Zakaria, Neerushah Subarimaniam, Wan Marzuki Wan Jaafar, Ahmad Fauzi Mohd Ayub and M. Iqbal Saripan

This paper aims to contribute to the existing conceptualizations of counseling ethics competency and to develop a counseling ethics competency scale. This paper also argues that…

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Abstract

Purpose

This paper aims to contribute to the existing conceptualizations of counseling ethics competency and to develop a counseling ethics competency scale. This paper also argues that spirituality and self-efficacy influence counseling ethics competency.

Design/methodology/approach

A series of studies were performed to develop hypotheses and a conceptual framework to determine the relationships among spirituality, self-efficacy and counseling ethics competency. To measure registered counselors’ counseling ethics competency, a document analysis of the Counselors Code of Ethics was conducted and pretested on the basis of a pilot test prior to the empirical development of the scale.

Findings

A conceptual framework was developed to operationalize the theory and to present the influence of spirituality and self-efficacy on counseling ethics competency. The counseling ethics competency scale was found reliable and valid to measure the registered counselors’ competency in the eight components of the Counselors Code of Ethics.

Practical implications

The scale and framework can be used as tools to identify competencies where registered counselors are lacking and to pinpoint skills on which counselors need to improve. This research also will provide insights for counselor educators to be innovative in teaching and learning ethics within the scope of counselor education training programs.

Originality/value

There is no specific scale available to measure counseling ethics competency among registered counselors in Malaysia. Thus, this research unveils the importance of measuring counseling ethics competency in molding effective and ethical Malaysian counselors, and subsequently pinpointing factors that can improve counseling ethics competency.

Recommendations

We recommend to assess the scale using EFA, followed by CFA to determine and confirm the factor structure of the scale items. In terms of the field, future scope may not just focus on the traits, characters and skills building but also place more emphasis on ethics comprehension toward best practices of ethics application and internalization on becoming self-sufficient counselors.

Details

European Journal of Training and Development, vol. 46 no. 3/4
Type: Research Article
ISSN: 2046-9012

Keywords

Article
Publication date: 13 May 2022

Daphne Sobolev and James Clunie

Research has suggested that ethics judgments should be made from an impartial perspective. However, people are often partial about their money. This study aims to investigate the…

Abstract

Purpose

Research has suggested that ethics judgments should be made from an impartial perspective. However, people are often partial about their money. This study aims to investigate the extent to which perspectives – the perspective of those who can gain from the use of a financial practice and the perspective of those who can incur losses due to it – affect lay people’s ethics and legality judgments of the practice. In addition, it asks which factors influence their investment intentions.

Design/methodology/approach

The study uses a between-participant scenario experiment, in which participants are presented with cases of predatory trading and front running. Each participant is asked to take either a gain or loss perspective through the formulation of the presented cases. Subsequently, all participants make ethics, legality and investment intention judgments.

Findings

The authors establish that perspectives significantly affect people’s ethics judgments and, to a lesser extent, their legality judgments. People’s investment intentions depend on their perspectives, too, as well as on their financial considerations, ethics judgments, legality judgments and trust.

Originality/value

Research has focused on relatively stable determinants of people’s ethics judgments of financial practices. This paper shows that the situational prospect of profit can sway lay people’s judgments. When people take the gain perspective, they judge financial practices to be more ethical than when they take the loss perspective. Furthermore, people’s perspectives can distort their legality judgments and influence their investment intentions.

Details

Review of Behavioral Finance, vol. 15 no. 3
Type: Research Article
ISSN: 1940-5979

Keywords

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