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Article
Publication date: 23 March 2012

Luu Trong Tuan

Through an empirical inquiry into manufacturing joint ventures companies in Vietnam setting, this paper aims to examine the relationships among knowledge sharing and its…

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Abstract

Purpose

Through an empirical inquiry into manufacturing joint ventures companies in Vietnam setting, this paper aims to examine the relationships among knowledge sharing and its antecedents such as organisational culture, ethics, and human resources localization.

Design/methodology/approach

An analysis of data returned from a questionnaire survey among middle level managers in these manufacturing joint ventures companies was conducted via analysis of variance and structural equation modelling.

Findings

The study findings display the correspondence between control culture and ethics of justice. Flexibility culture, on the other hand, tends to nurture ethics of care, which in turn positively impact localization of intellectual capital. The influence of intellectual capital localization on knowledge sharing is also discerned.

Originality/value

The study offers insight into the linkage pattern of knowledge sharing and its antecedents, organisational culture, ethics, and human resources localization, in manufacturing joint venture companies in a Vietnam business context.

Article
Publication date: 4 May 2012

Elspeth N. Tilley, Susan M. Fredricks and Andrea Hornett

This article aims to report the results of an international survey (USA and New Zealand) that tested relationship effects on ethical behaviour. The findings point to the impact of

5570

Abstract

Purpose

This article aims to report the results of an international survey (USA and New Zealand) that tested relationship effects on ethical behaviour. The findings point to the impact of perceived social bonds on ethical decision‐making. They also reinforce the cultural specificity of ethics. Both these findings confirm the importance of participatory, ground‐up, discussion‐based approaches to developing organisational ethical standards. The article discusses some implications of these findings for internal communicators involved with ethics programmes in organisations.

Design/methodology/approach

The research used an established scenario‐style survey to test respondents' ethical decision‐making behaviours under different circumstances.

Findings

This article discusses two results that will impact on internal communication approaches to stimulating ethical attitudes and behaviours: the positive influence on people making ethics‐related decisions of a perceived relationship with those affected by the decision, and cultural differences.

Research limitations/implications

The research is limited by the functionalist, hypothetical, descriptive survey design which identifies responses but not motivations, and findings are limited to the specific scenarios described. The results show the importance of future research to elaborate connections between perceived relationships, ethics, and culture.

Practical implications

The paper offers practitioners a research method, which they can use to stimulate personal and group reflection among staff about ethical decision‐making and the different factors that can influence ethical choices. In confirming a connection between perceived relationships and choosing more ethical behaviour towards others, the findings may also reinforce the importance of internal relationship building as an important aspect of organisational investment in ethics‐related outcomes such as fraud reduction and reputation management.

Originality/value

The research provides evidence for some connections that have not previously been explored in the organisational context, between perceived relationships and ethical outcomes. It also confirms the cultural diversity of ethics, but shows that enhancing perceived relationships may help bridge cultural differences on ethical norms.

Details

Journal of Communication Management, vol. 16 no. 2
Type: Research Article
ISSN: 1363-254X

Keywords

Book part
Publication date: 22 April 2013

Michael Segon and Chris Booth

Ethics is an integral part of an organization's overall culture. Designing an ethical organization requires systematically analysing all aspects of the organization's culture and…

Abstract

Ethics is an integral part of an organization's overall culture. Designing an ethical organization requires systematically analysing all aspects of the organization's culture and aligning them so that they support ethical behaviour and discourage unethical behaviour. This chapter considers issues related to establishing an ethical culture in an organization, through a case analysis of a major Australian private hospital and its approach to establishing and continuing to define an ethical culture. Key aims of the research were to identify the role of executive and senior management leadership in developing a values-based approach to ethical culture particularly regarding senior management’s own awareness, support and communication of the stated values. The chapter considers the theoretical approaches available to organizations in developing and sustaining ethical approaches in relation to organizational structures, systems and processes that inform cultural type. The paper also critically comments on the situation presented within the case analysis, providing conclusions and insights for further research initiatives related to such case-based field investigation.

Details

Ethics, Values and Civil Society
Type: Book
ISBN: 978-1-78190-768-9

Keywords

Article
Publication date: 27 May 2014

John O. Okpara

The purpose of this study is to examine the relationship between culture and managers attitude towards business ethics in Nigeria. Several studies have recognized that culture

4231

Abstract

Purpose

The purpose of this study is to examine the relationship between culture and managers attitude towards business ethics in Nigeria. Several studies have recognized that culture affects ethical behavior. However, very few studies have been conducted on how culture affects managers' attitudes towards business ethics which may predict their ethical behavior especially in developing African countries. The focal point is that this study is to address this knowledge gap in the literature.

Design/methodology/approach

The author collected data from 351 managers in selected firms in Nigeria. Two instruments were used to measure Hofstede's five cultural dimensions and attitudes toward business ethics. Correlation and regression analysis were used to test and predict the relationship between the independent and the dependent variables in the study.

Findings

Results show that culture has a significant influence on ethical attitudes of managers. The findings also specifically revealed that relationships exist among Hofstede's cultural dimension of power distance, collectivism, masculinity, uncertainty avoidance, short-term orientation and the dimensions of attitudes towards business ethics.

Research limitations/implications

The generalization of the findings may be limited by some of the sample characteristics. First, the study was limited to six cities in Nigeria; as a result, broader geographic sampling would better represent the national profile. Second, the drop off and pick up method used in data collection and the usual social-desirability bias associated with survey research could be limitations for the study. However, the author took extreme measures to protect the identities of the respondents. Finally, replication of this study using larger samples and a broader geographic base is suggested for cross-validation purposes.

Practical implications

Understanding that ethical beliefs and moral decision-making are dependent on culture and play an important role in managing and developing a successful ethics program. The results can help multinational corporations in developing effective culturally based ethical codes of conduct; as well as to design and manage targeted ethical policies and programs that will actively motivate, stimulate, support, encourage, and promote an outstanding ethical organization in Nigeria.

Originality/value

There have been very few previous studies on how culture affects managers' attitude toward business ethics within the sub-Saharan African context. To the best of the author's knowledge, this is the first empirical study on this topic in Nigeria, a sub-Saharan African country. The results provide insights on how culture can influence ethical attitude of managers in Nigeria. As a ground-breaking study on this topic in Nigeria, the findings may provide managers and scholars with an understanding of impact of culture on ethics. The insights gained from this study will contribute to the future research development on this topic in sub-Saharan Africa. Therefore, the study is of significant value to practitioners and scholars alike.

Details

Journal of Accounting & Organizational Change, vol. 10 no. 2
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 29 April 2014

Tuan Luu

This research excursion through shipping companies in Vietnam sought to investigate whether organizational culture, ethics, and emotional intelligence influence knowledge sharing…

3730

Abstract

Purpose

This research excursion through shipping companies in Vietnam sought to investigate whether organizational culture, ethics, and emotional intelligence influence knowledge sharing, which in turn enhances competitive intelligence scanning. This paper aims to discuss the above issue.

Design/methodology/approach

In total, 401 responses returned from self-administered structured questionnaires relayed to 635 middle level managers were processed through structural equation modeling approach to test hypotheses.

Findings

Knowledge sharing was proved to positively relate to clan, market, or adhocracy culture, ethics of care, and high level of emotional intelligence. Knowledge sharing also shows a positive effect on competitive intelligence scanning.

Originality/value

For competitive intelligence scanning to be effective, knowledge should be shared among organizational members, which necessitates the three building blocks: supportive knowledge sharing culture (clan, market, or adhocracy culture), ethics or care, and heightened emotional intelligence.

Details

Marketing Intelligence & Planning, vol. 32 no. 3
Type: Research Article
ISSN: 0263-4503

Keywords

Article
Publication date: 7 June 2021

Lan Anh Nguyen, Steven Dellaportas, Gillian Maree Vesty, Van Anh Thi Pham, Lilibeth Jandug and Eva Tsahuridu

This research examines the impact of organisational culture on the ethical judgement and ethical intention of corporate accountants in Vietnam.

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Abstract

Purpose

This research examines the impact of organisational culture on the ethical judgement and ethical intention of corporate accountants in Vietnam.

Design/methodology/approach

The study relies on survey data collected from 283 practising accountants in Vietnam. Organisational culture was measured using the Organisational Culture Assessment Instrument, developed by Cameron and Quinn (2011). The Instrument is developed based on the competing values framework comprised of four distinct cultures: clan, hierarchy, market and adhocracy. Ethical judgement and ethical intention were measured based on respondent responses to five ethical scenarios, each linked to a principle of professional conduct in the code of ethics.

Findings

The findings indicate that the clan culture (family oriented) is dominant and has a significant positive influence on accountants' ethical judgement and ethical intention. Respondents in the clan culture evaluate scenarios more ethically compared with accountants in the adhocracy and market cultures but not the hierarchy culture. Accountants who emphasise the adhocracy and market cultures display a more relaxed attitude towards unethical scenarios whereas respondents in the hierarchy culture (rule oriented) display the highest ethical attitude.

Research limitations/implications

The code of ethics, its content and how it is interpreted and applied may differ between professions, organisations or cultures.

Originality/value

Organisational research on ethical decision-making is ample but few studies link organisational culture with ethical judgement and ethical intention from the perspective of individual accountants.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 1 May 2003

Göran Svensson and Greg Wood

Examines the construct of ethics in general and of business ethics in particular. Provides a conceptual discussion of the dynamics of ethics in society and the dynamics of

15305

Abstract

Examines the construct of ethics in general and of business ethics in particular. Provides a conceptual discussion of the dynamics of ethics in society and the dynamics of business ethics in the marketplace. Ethics and business ethics constructs are dependent upon two principal parameters – time and culture. Eventually, ethics and business ethics are about what is perceived as acceptable or unacceptable at a specific time and in a specific cultural setting. What was ethical yesterday may not be ethical today, and what is ethical today may not be ethical tomorrow. Furthermore, both the company’s view and the views of others may determine what is acceptable or unacceptable in business ethics. This is a social construction that may differ between the parties involved in a specific context. The discussion is supported by two brief and different cases from the automobile industry. This research contributes a set of generic models that examine business ethics dynamics.

Details

Management Decision, vol. 41 no. 4
Type: Research Article
ISSN: 0025-1747

Keywords

Book part
Publication date: 3 May 2018

George Joseph and Anwar Hashmi

The chapter first draws concepts underlying legitimacy theory (Suchman, 1995) to provide a basis to understand alternative approaches to the development of ethical cultures in…

Abstract

The chapter first draws concepts underlying legitimacy theory (Suchman, 1995) to provide a basis to understand alternative approaches to the development of ethical cultures in global organization. The chapter then illustrates the institutionalization of Codes of Ethics through a “management” approach drawing from Simon’s Levers of Control as a framework to contextualize experiences of a large global conglomerate. The chapter adopts the case approach, applying the case of the Tata Group to highlight the integration of external institutions into the institutionalization process. The management of business ethics (MBE) can provide a basis to institutionalize ethics in global firms to create an internal culture consistent with ethical goals of the corporations that may also be different from the external environment. The MBE includes the application of managerial techniques and information technology to institutionalize ethics in organizational culture. Management Accountants can have a significant role in supporting this endeavor, given their expertise in measurement and control. The code is only one aspect through which firms develop their identity. Information on the case was unevenly distributed. For example, there was voluminous information on the code and its implementation. Therefore, some subjectivity was necessary in selecting relevant items. The chapter, to my knowledge, provides unique insights into the theoretical and practical aspects of institutionalizing ethics in corporate cultures using Codes of Ethics.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78754-973-9

Keywords

Book part
Publication date: 6 December 2018

Monique Ischi and Johannes Rath

Most research ethic review procedures refer to the principles of safety and security only as sub-criteria of other ethical principles such as the protection of human subjects in…

Abstract

Most research ethic review procedures refer to the principles of safety and security only as sub-criteria of other ethical principles such as the protection of human subjects in research, thereby ignoring the public good aspect of safety and security. In addition, Research Ethics Review Committees (RECs) are usually dominated by philosophers, ethicists, medical doctors, and lawyers with limited practical backgrounds in safety and security risk management. This gap of knowledge restricts ethics reviews in carrying out project-specific safety and security risk management and defers this responsibility to lawmakers and national legal authorities. What might be sufficient in well-regulated and well-understood environments, such as the safety of individuals during clinical research, is insufficient in managing rapidly changing and emerging risks – such as with emerging biotechnologies – as well as addressing the public good dimension of safety and security.

This chapter considers governance approaches to safety and security in research. It concludes that legal mechanisms are insufficient to cope with the complexity of and the fast progress made in emerging technologies. The chapter also addresses the role and potential of research ethics as a safety and security governance approach. It concludes that research ethics can play an important role in the governance of such risks arising from emerging technologies, for example through fundamental rights and public good considerations. However, in reality the current capacity of ethics in the safety and security governance of emerging technologies is limited. It is argued that in newly emerging areas of research currently applied legal compliance–based approaches are insufficient. Instead, inclusion of fundamental risk management knowledge and closer interactions between scientists, safety, and security experts are needed for effective risk management. Safety and Security Culture provide frameworks for such interactions and would well complement the current legal compliance–based governance approaches in research ethics.

Details

Ethics and Integrity in Health and Life Sciences Research
Type: Book
ISBN: 978-1-78743-572-8

Keywords

Article
Publication date: 16 March 2010

Jernej Belak, Mojca Duh, Matjaž Mulej and Tjaša Štrukelj

Ethical behaviour of enterprises can be attained only by planning of ethics. The purpose of this paper is to show the need for the business ethics planning, to disclose the need…

4850

Abstract

Purpose

Ethical behaviour of enterprises can be attained only by planning of ethics. The purpose of this paper is to show the need for the business ethics planning, to disclose the need for the requisitely holistic planning of enterprise ethics, and to offer the concept of the requisitely holistic planning of enterprise ethics.

Design/methodology/approach

The research cognitions on the importance of ethical core values, enterprise culture, ethical climate and informal as well as formal measures of business ethics are discussed and argued in application of the dialectical systems theory. The various research insights are used and applied in concluding concept of requisitely holistic planning of enterprise ethics.

Findings

For successful implementation of the ethics program or plan, it is important that the program is internalized by all enterprise's stakeholders. The paper shows that credibility and ethical behaviour of an enterprise can be achieved only through requisitely holistic planning of enterprise ethics.

Practical implications

This paper gives us the insights in the state of the importance and interconnection between ethical core values, culture and ethical climate as well as informal and formal measures of business ethics in relation to enterprise ethics implementation. The present research paper also has important practical implications since it shows the importance of the requisitely holistic planning of enterprise ethics in a sense of sustainable development of enterprises as well as enterprises' long‐term success.

Originality/value

The available literature does not provide for a similar research or concept of requisitely holistic planning of enterprise ethics. The paper also models the interconnection between core values, culture, climate and informal as well as formal measures of business ethics in order to understand the importance of enterprise ethics.

Details

Kybernetes, vol. 39 no. 1
Type: Research Article
ISSN: 0368-492X

Keywords

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