Search results

The purpose of this study is to examine the factors that affect managers’ ethical decision-making in export-oriented readymade garments in Bangladesh.

This is an empirical study based on the quantitative approach undertaking a cross-sectional survey method where a convenience sampling technique was applied. The analysis was done using partial least square structural equation model applying Smart-PLS version 3.0.

This study confirmed that all the components of cognitive appraisal processes, including perceived severity, perceived vulnerability, response efficacy and self-efficacy, have a significant influence on attitude. Attitude, in turn, mediates the relationship between these variables and the behavioural intention of ethical practice, except for perceived vulnerability. Besides, moral obligation is found to mediate the relationship between attitude, self-efficacy and the behavioural intention of ethical decision-making. The study also found that ethical climate and subjective norms have a direct influence on behavioural intention. Furthermore, behavioural intention, ethical climate and self-efficacy are positively related to actual decision-making behaviour. However, this study did not find any direct effect of subjective norms on moral obligation.

The organization should include an emphasis on building ethical culture and setting an ethical code of conduct within the organization to sustain ethical practice within employees. However, the practitioner should work on enhancing self-efficacy to curb unethical practices by individuals.

This research contributes to the management of garments manufacturers by a practical and theoretical understanding of what influences the ethical behavioural decision-making process. Valuable guidelines are provided on the ethical decision-making process in the garments manufacturing companies for future researchers.

This study aims to investigate the impact of ethical accounting practices on financial reporting quality by using the extended theory of planned behaviour (ETPB) and integrating religiosity as a moderating variable.

Using a survey method, data was obtained from 371 chartered accountants who were in good standing as of April 2023. The collected data were then analysed using partial least squares structural equation modelling.

The results revealed that there is a significant positive relationship between ethical accounting practices (attitude, subjective norm, perceived behavioural control and ethical judgement) and financial reporting quality of accounting practitioners. Furthermore, a moderation test was conducted, which demonstrated that religiosity enhances the positive correlation between ethical accounting constructs (attitude, subjective norm and ethical judgement) and financial reporting.

Leading by example, top-level management should actively promote a culture of religiosity that prioritises integrity and adherence to financial reporting requirements.

To the best of the authors’ knowledge, this is one of the very few ethics studies in accounting that demonstrates that the application of the ETPB improves financial reporting quality in a context fraught with allegations of moral breaches by accountants.

This research aims to reveal the working principles of the decision mechanism that affects the use of neural implant acceptance and to discuss the leading role of digital literacy in this mechanism. In addition, it aimed to examine the theoretical connections of the research model with the conservation of resources (COR) and technology acceptance model (TAM) theories in the discussion.

The authors collected data from 300 individuals in an organization operating in the health sector and analyzed the data in the Smart Partial Least Squares (PLS) 3.3.3. This way, the authors determined the relationships between the variables, the path coefficients and the significance levels.

The study has found that strong digital literacy skills are linked to positive emotions and attitudes. Additionally, maintaining a positive mindset can improve one's understanding of ethics. Ethical attitudes and positive emotions can also increase the likelihood of adopting neural implants. Therefore, it is crucial to consider both technical and ethical concerns and emotions when deciding whether to use neural implants.

The research results determined the links between the cognitive, emotional and ethical factors in the cyborgization process of the employees and gave original insights to the managers and employees.

1. Determination of antecedents that affect individuals' acceptance of neural implant use.

2. Application to 300 individuals working in a health organization.

3. Path analysis using the least squares method via Smart PLS 3.3.3

4. Significant path coefficients among digital literacy, positive emotions, attitude, ethical understanding and acceptance of neural implant use.

Determination of antecedents that affect individuals' acceptance of neural implant use.

Application to 300 individuals working in a health organization.

Path analysis using the least squares method via Smart PLS 3.3.3

Significant path coefficients among digital literacy, positive emotions, attitude, ethical understanding and acceptance of neural implant use.

The present study aims to explore ethical consumption of Millennials and Generation Z and the effect of eWOM on their purchase intention.

A Structural Equation Model (SEM) was employed to test research hypotheses based on the Theory of Planned Behaviour (TPB), examining the effects of attitudes and subjective norms. Additionally, the study assessed the impact of product characteristics and consumer awareness of ethical characteristics on purchase intention and eWOM.

Results reveal no significant differences between Millennials and Generation Z regarding purchase intention. However, Generation Z significantly drives the spread of eWOM. Notably, Generation Z's attitudes towards products from socially responsible and environmentally sustainable companies significantly influence eWOM creation, suggesting a potential new research direction.

This study is also subject to some limitations, which the researchers must point out and which may lead to further research. First, it should be emphasized that the study used a convenient sample, but the study is geographically limited in terms of its significance and the generations analyzed. For this reason, the generalization of the results should be done with caution. In addition, as the exogenous independent variables investigated in this study are limited to a number of different factors that influence the consumption of sustainable products, such as the company's reputation, the perceptual ability of the public to distinguish whether the actions of brands actually serve society or whether they are unrelated actions, as well as the personality and socio-cultural background of consumers can be included in future research. In addition, studies can be conducted to identify subgroups with different motivations among both Millennials and Generation Z and diagnose different market segments that could further confirm the findings.

Based on these findings, brands can develop their social network strategy by emphasizing the environmental and social attributes of their products, services, and benefits. It is also important to undertake initiatives linked to strong sustainability practices and information campaigns to form a positive attitude among consumers and strengthen their purchasing behavior. Particular attention should also be paid to the regular control of the effectiveness and impact of the messages to achieve the greatest public involvement.

Brands must focus on developing successful strategies to strengthen employer branding through a positive work experience, the creation of jobs related to sustainability, the correct application of ESG criteria in all departments involved, the adaptation of training programs, and the corresponding promotion of all these practices that lead to positive eWOM to obtain a competitive advantage (Clementino and Perkins 2021).

This study contributes theoretically and practically to the understanding of ethical consumption. It provides valuable insights for brands to enhance their social network strategies by highlighting the environmental and social characteristics of their products. By emphasizing these practices, companies can effectively engage Millennials and Generation Z, leveraging their influence to promote ethical consumption and gain a competitive advantage in the market.

The way in which managers differ when confronted with risky options or when evaluating different alternatives constitutes a fundamental part of organizational risk management. This study aims to investigate how managerial risk-taking attitudes (i.e. ethical and financial risk-taking as a trade-off between benefit and riskiness) change over time and based on gender.

The authors conducted a cross-sectional study on a sample of Italian executives and measured their perceptions of risk-taking, risk perception and risk-benefit, all referring to the company they worked for in the ethical and financial domain. The study also collected demographic data to gather information on age and gender. The authors analyzed data collected using multilevel analysis.

The results show that perceived benefits are the main drivers of risk-taking attitudes in both domains. Age and gender are not significant direct predictors of risk, but interactions with domains reveal insightful patterns.

Overall, this study highlights the need to assess the whole pattern of relationships emerging from the range of situational variables characterizing a specific population. Concerning the organizational context, it means addressing the role of organizational variables in influencing risk-taking so as to determine the extent to which organizational policies are indeed effective in fostering efficient organizational risk management.

This study examines the impact of ethics education interventions (EEI) on attaining ethical education goals in higher institutions.

The study utilizes a survey method, with questionnaires distributed to accounting instructors from universities and professional accountants in Ghana. The empirical analysis is based on 417 valid responses, and the hypothesized relationships are tested using ordinary least square (OLS) regression.

The results indicate that ethics-related courses (ERC), methods of teaching ethics (MTE) and methods of ethics interventions (MEI) have a positive and significant impact on achieving the objective set for EEI in accounting programs.

This study provides valuable insights for accounting educators and professional body managers in developing accounting ethics curricula in universities and professional accounting institutions.

This study involves accounting educators and professionals and applies ethical theories of egoism, deontology and utilitarianism to demonstrate the role of ethical interventions in accounting programs in achieving set objectives from a developing country context.

This study aims to explore the provision of accounting ethics education in Ethiopian accounting programs through structuration theory.

A qualitative case study methodology was used, and data were collected through semistructured interviews with faculty members, practitioners and regulatory bodies. The interview transcripts were analyzed using thematic analysis. Accounting curricula were also analyzed to triangulate and support the findings.

The study revealed a significant gap in the status of accounting ethics education, primarily attributed to a misunderstanding of its importance. While faculty initiatives and student interest have partially mitigated this gap, systemic challenges such as rigid curricula, a lack of awareness and commitment, resource constraints and limited stakeholders’ support persisted. A combined approach to accounting ethics education is required to foster ethical behavior. Hence, the structuration theory highlighted how meanings, power dynamics and norms and values constrained and enabled the provision of accounting ethics education.

The study emphasized the need for stakeholders to influence policymakers’ perceptions regarding the significance of accounting ethics education. The study also provided empirical support for structuration theory. Future research should involve cross-cultural comparisons and explore the ethical behavior of accounting professionals using diverse research designs to highlight the gaps and inform effective educational interventions.

This study contributes to the theoretical application of structuration theory in accounting ethics education. It underscores the critical role of comprehensive curricular reforms, stakeholder engagement and resource allocation.

Improving the social sustainable performance of organizations requires a shift toward ethical leaders’ behaviors and green-focused human resource management initiatives. Drawing on the resource-based view of the firm, this study aims to empirically evaluate the influence of ethical leadership and green human resource management on the social sustainable performance of maritime companies.

The study analyzes empirical data from 109 Greek maritime companies and uses partial least squares structural equation modeling to examine the hypotheses.

The findings confirm the direct, significant and positive effect of both ethical leadership and green human resource management on social sustainable performance. The complementary (partial) mediation of green human resource management in the ethical leadership – social sustainable performance is also revealed.

This study contributes to the under-researched domain of social sustainability and addresses the emerging concept of green human resource management in the maritime transportation literature. It also highlights the effect of ethical leadership and green human resource management on the improvement of social sustainable performance, which is also lacking in the literature. The study uncovers that the presence of leaders with ethical values and the implementation of green human resource management are important for organizations seeking to achieve high levels of social sustainable performance.

Studies on the negative aspects of consumer–brand relationships have received increasing attention in academia, but most research on this phenomenon is not focused on services. On the other hand, the literature consistently demonstrates evidence that gender affects consumer behavior. In this context, this study aims to unprecedentedly identify the antecedents of brand hate and the effects of consumer gender across different service sectors.

This research compares the results of two studies with service companies. The first was accomplished with 307 consumers of mobile phone operators, and the second study was performed on 450 higher education students. The data were analyzed using structural equation modeling.

In both studies, females showed greater importance for ideological incompatibility than males. This suggests that females are more sensitive to moral issues and ethical behavior than males. As for males, negative experience is the most relevant antecedent of brand hate in both samples. However, when age is checked, the results indicate that younger males develop more brand hate than older males. This does not happen with females.

This study demonstrates gender differences and compares two samples applied in different service sectors: low-technological and high-touch consumer interactions. The results show that the antecedents of brand hate for males and females in the service sector differ. This study also points out that older males present a different behavior when compared to younger males, which does not happen with females.

There are variations in religious social norms and legal environments around the world. In this paper, we aim to examine the interaction between variations in religious social norms and legal environments on real activities manipulations and expense misclassification using a global sample of 63 countries. Our inquiry is motivated by a paucity of research on the interaction between legal environment and religion on earnings management practices in an international setting.

This study draws on a global sample of 63 countries to examine the effect of variations in religious social norms and legal environments on the trade-off between expense misclassification and real activities earnings management practices. Firm-specific financial data come from Global Compustat. Religion data are obtained from World Values Surveys of the World Bank. We obtain legal environment scores from the International Country Risk Guide.

Findings suggest that the interaction between law and religion serves as constraints on both classification shifting and real activities manipulation around the world. We find that religion strengthens the weak legal environment and the strong legal environment strengthens the weak religious environment to decrease both real activities manipulation and classification shifting when law and religion interact in an international setting. Therefore, our results contradict Zang's (2012) earnings management trade-off evidence. Again, our results contradict Malikov et al.’s (2018) evidence that mandatory International Financial Reporting Standards (IFRS) adoption is associated with increased real activities manipulation.

The study is limited to 63 countries limiting the generalizability of the findings.

This study provides novel evidence and shows that there is a link between law and religion. The interaction between law and religion decreases expense misclassification and real activities manipulation. We contribute that the interaction between religion and law benefits firms and increases shareholder value as real activities manipulation decreases. Therefore, strengthening the legal environment will complement religion, IFRS and other monitoring mechanisms put in place to mitigate unethical expense misclassification and real activities earnings manipulation around the world.