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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 addresses the gap in research concerning student attitudes toward ethics and social responsibility (E&SR) within diverse organizational contexts, specifically as they transition into managerial and non-managerial roles.

A total of 425 business students from four universities participated. To determine statistically significant differences between potential managers and non-managers (M&NM), a paired comparison inferential t-test was employed.

The study revealed positive E&SR attitudes among business students. However, it differed from existing literature by finding a significant difference in perceived E&SR importance between aspirants in managerial and non-managerial positions. Notably, non-managerial students exhibited significantly stronger support for these principles.

This study, conducted in an emerging economy, offers a unique perspective by analyzing E&SR perceptions across both potential management and non-management employees. Given the direct and indirect influence employee perceptions have on business performance, this research sheds light on the crucial role of E&SR in management practices. The findings are further substantiated by robust data and include implications for human resource management, along with suggestions for future research directions.

This study aims to highlight the impact of altruistic-self and hunger awareness on socially responsible food consumption through the lens of self-awareness and self-congruity theories due to the great challenge of Sustainable Development Goal 2: Zero Hunger.

A survey was conducted with a sample of 812 respondents. Exploratory Factor Analysis (EFA) and Confirmatory Factor Analysis (CFA) confirm each variable's structure through the measurement model and test the hypothesis to support a structural model.

The results highlight that the combination of altruistic-self and hunger awareness (AS-HA congruence) drives consumers to execute socially responsible food consumption. Meanwhile, consumers' food-saving attitude mediation translates to the attitude towards responsible and ethical use increasing socially responsible food consumption, a contextual development in the theory of congruence. Conversely, hunger awareness is not confirmed as significantly influencing socially responsible food consumption.

This research provides valuable insights for academicians and practitioners in developing food waste management strategies that can be implemented to reduce food wastage.

Food waste is a global concern and is challenging for many manufacturing, distribution and individual wastage levels. However, food wastage by consumers is one of the most critical problems which can be minimised with awareness and attitudinal changes in behaviour as a form of socially responsible consumption.

This study aims to examine the relationships among senior managers’ reports of bribery practices, ethical awareness and firm productivity in Thailand. Bribery pervasiveness is examined as moderating the relationship between bribery practices and ethical awareness. Ethical awareness is examined as a mediating effect of bribery practices and managerial perceptions of firm productivity.

This study uses a mixed-method approach consisting of interviews with more than 20 senior managers and surveys collected from more than 200 senior managers in Thailand’s manufacturing and construction industries. Hierarchical regression is used to test the hypotheses.

Senior managers report that their firms are more likely to flout ethical principles when they perceive that their industries feature widespread bribery practices. However, the tests fail to support the hypothesis that the flouting of ethical principles leads to less productivity.

This study contributes to transaction cost economics theory by extending the concept of illegal transaction cost minimization to managerial perceptions of firm productivity. This study also integrates research on bribery rationalization by considering how managerial rationalization and justification of bribery practices impact managerial perceptions of firm productivity and ethical awareness. This research provides managers with an understanding of how attitudes toward ethical conduct and unethical actions impact perceptions of firm productivity.

As the tourism industry emerges from full or partial closure caused by the COVID-19 crisis, it is imperative to understand the internal conditions that assisted organizations to maintain positive employee attitudes despite the adverse effects of unpopular cost–retrenchment strategies. Therefore, this study aims to understand the impacts of transformational leadership (TFL), human resource management (HRM) crisis cost–retrenchment and ethical climate (EC) on employee job outcomes affected by COVID-19 pandemic.

Mid-level managers of service organizations from a travel destination heavily reliant on the tourism participated in an online self-administered survey one month after the state eased its COVID-19 travel restrictions. Partial least square structural equation modeling (PLS-SEM) examined how TFL and EC influenced cost–retrenchment crisis–management HRM, satisfaction and trust in the organization, followed by PLS multi-group analysis (PLS-MGA) to understand differences between hospitality and non-hospitality employees.

Results revealed an overall positive effect of TFL that diminished the negative affect of HRM cost-retrenchment on employee satisfaction. PLS-MGA showed a significant positive role of other-focused EC on employee outcomes, especially for hospitality organizations, whereas self-focused EC had a negative impact for non-hospitality firms.

This study contributes to contingency theory of leadership by demonstrating that TFL in combination with EC mitigates or overpowers the negative effects of cost–retrenchment crisis management strategies on employees. The study advances knowledge of self-focused and other-focused moral reasoning climate impacts under COVID-19 conditions for hospitality organizations. The industry comparison results highlight the important positive characteristics of hospitality crisis management.

Ethical leadership has been recognized as a critical factor in encouraging employees’ moral voices. This study offers a dual-route model to understand this process. The boundary conditions of these two routes are discussed herein.

The data originate from a multiwave, multisource survey study of 212 leader–subordinate dyads in Taiwan drawn from a variety of industry sectors.

The findings validate both the cognitive (moral efficacy) and affective (affective attachment) pathways from ethical leadership to moral voice, influenced by the organizational factor of political climate. While the moral efficacy pathway is more pronounced in a situation of weak political climate, the affective attachment pathway remains effective regardless of the climate’s strength.

Managers need to identify if their organization prioritizes rational professionalism or interpersonal affection. In the former case, they should focus on the learning effects of ethical leadership. Conversely, in the latter, the emphasis should be on the leader-subordinate relationship. Doing so optimizes the effectiveness of ethical leadership in growing moral voices.

Considering both cognitive and affective routes from ethical leadership to moral voice could integrate social learning theory (SLT) and social exchange theory (SET). Identifying factors influencing these two routes resonates with the leader–situation interaction perspective. This research deepens the understanding of ethical leadership's effects on encouraging and protecting employee moral voice.

This study responded to the call to empirically reconcile conflicting findings in unethical pro-organizational behavior (UPB) literature. It did so by examining the influence of organizational culture on the relationship between affective organizational commitment and UPB.

Using a sample of 710 U.S. service sector employees based on a three-wave data collection design, structural invariance assessment was utilized to evaluate the relationship between affective organizational commitment and UPB across organizational cultures with opposing effectiveness criteria (i.e. focused on stability vs flexibility).

The result indicated a statistically significant positive direct effect between affective organizational commitment and UPB for the stability-focused cultures, while finding a statistically insignificant effect for the flexibility-focused cultures. These results support organizational culture research, which shows that organizational cultures with opposing effectiveness criteria (i.e. stability vs flexibility) can either encourage or discourage ethical behavior.

While leaders and managers encourage employee commitment to the organization, it is important to understand that increased organizational commitment is not limited to positive outcomes. Cultivating elements of flexibility-oriented cultures, like promoting teamwork (as in clan cultures) or fostering innovation and adaptability (as in adhocracy cultures), can be a strategic approach to minimize the chances of UPB among committed employees.

By integrating insights from social exchange theory, Trevino’s interactionist model and the competing values framework, we have contributed to a nuanced understanding of how different organizational cultures can suppress or stimulate UPB.

This study aims to examine the value orientations of New Zealand agribusiness investors and how these orientations influence their reactions to the environmental and social implications of agribusinesses.

In the context of the New Zealand agricultural sector, the views of investors as published in print and broadcast media between 2018 and 2022 are gathered. The study uses qualitative content analysis to analyse the data. The study is based on the value-belief-norm theory.

The study reveals that New Zealand agribusiness investors express concern about the environmental (biospheric) and social (altruistic) impacts of the agribusiness sector, prompting calls for greater transparency, climate adaptation and ethical investment options. Additionally, they actively support local businesses to benefit their communities and preserve cultural heritage. Despite these biospheric and altruistic tendencies, investors also prioritise financial and non-financial interests (egoistic). This highlights a nuanced perspective guiding their investment choices – a balance between self-interest and contributing to the greater good. This signals a shift towards socially and environmentally responsible investment practices driven by multifaceted values.

The findings of this study highlight the role of non-pecuniary motives, like values, in determining the relevance of environmental and social information.

The study’s findings offer insight to agribusinesses on how investors’ value orientations shape their investment decisions. This understanding can guide businesses in framing a reporting strategy that enhances the likelihood of investors perceiving reporting as relevant and persuasive, thereby attracting more investments. In turn, this tailored reporting approach assists investors in making well-informed decisions in assessing the environmental and societal risks of agribusinesses.

The study offers a framework explaining how agribusinesses can increase the likelihood of investors finding firms reporting relevant and persuasive, leading to increased investments in environmentally and socially sustainable practices.

This study aims to introduce and evaluate a model of host community support for sustainable tourism development (SSTD) based on the influential factors contributing to community support in a biosphere reserve.

Partial least squares structural equation modeling using SmartPLS 3 software is applied to analyze data collected from 473 residents of the Miankaleh Biosphere Reserve, Iran.

The findings reveal that the locals’ community support is affected by their level of environmental awareness, opportunity and attitudes toward SSTD. However, the results do not reveal an influence of environmental knowledge and community attachment on SSTD. The findings enrich the existing literature on community attitude predictors by showing that locals’ SSTD level is not consistently based on common predictors. Such support strongly depends on host communities’ attitudes toward supporting tourism, which is definitely not the same among residents. It is imperative to know whether people’s attitudes arise from a desire to protect the area or for reasons of self-interest.

The findings provide further support for the tenets of the segmentation approach and challenge existing knowledge on host communities’ attitudes about factors influencing residents toward SSTD. The findings have several practical implications regarding community participation for regional and national authorities and destination policymakers.

采用SmartPLS3软件建立偏最小二乘结构方程模型, 对从伊朗米安卡莱生物圈保护区的473名居民获得的数据进行分析。

本研究旨在介绍和评估基于影响促进生物圈保护内社区支持的可持续旅游发展(SSTD)的东道社区支持模型。

结果表明, 本地社区的环境意识水平、机会和对SSTD的态度影响着社区支持。然而, 研究结果并没有揭示环境知识和社区依恋对SSTD的影响。

这一发现丰富了现有的关于社区态度预测因子的文献, 表明当地人的SSTD并不一致基于共同的预测因子。这种支持很大程度上取决于东道社区对支持旅游的态度, 这在居民中肯定是不一样的。有必要了解人们的态度是出于保护该地区的愿望还是出于自身利益的原因。此外, 研究结果为细分方法的原则提供了进一步的支持, 并挑战了关于东道社区对影响居民SSTD态度的现有认知。

Se aplica un modelo de ecuaciones estructurales por mínimos cuadrados parciales con el programa SmartPLS 3 para analizar los datos recogidos de 473 residentes de la reserva de la biosfera de Miankaleh (Irán).

Esta investigación pretende introducir y evaluar un modelo de apoyo de la comunidad anfitriona al desarrollo del turismo sostenible (SSTD) basado en los factores que contribuyen al apoyo de la comunidad en una reserva de la biosfera.

Los resultados revelan que el apoyo de la comunidad local se ve afectado por su nivel de concienciación medioambiental, sus oportunidades y sus actitudes hacia el desarrollo del turismo sostenible. Sin embargo, los resultados no muestran una influencia del conocimiento medioambiental y el apego de la comunidad sobre el desarrollo turístico sostenible.

Los resultados enriquecen la literatura existente sobre predictores de la actitud de la comunidad al mostrar que el nivel de desarrollo turístico sostenible de los autóctonos no se basa únicamente en factores tradicionales. Dicho apoyo depende en gran medida de las actitudes de las comunidades anfitrionas hacia el apoyo al turismo y éste no es el mismo entre los residentes. Es necesario conocer si la actitud de los individuos surge de un deseo de proteger la zona o por razones de interés propio. Además, los resultados corroboran los principios del enfoque de segmentación y retan los conocimientos existentes sobre las actitudes de las comunidades anfitrionas acerca de los factores de los residentes sobre el desarrollo turístico sostenible.

This paper deals with external audits, which are now commonly used in many industries (e.g. food, automotive and electrical). This study aims to assess whether a given organization meets the specific criteria. If the audit ends with a positive result, information about it is provided to selected interested parties, e.g. clients or contractors. Credibility is pivotal in adding value for all interested parties within the audit processes. This study seeks the factors which, in the opinion of the audited enterprises, have the most decisive impact on the credibility of external audits.

In keeping with the extant literature, research questions were developed regarding the factors influencing the credibility assessment of external audits. Data collected from 100 companies in the Polish food sector were used to construct the model and carry out statistical analyses. Linear regression analyses were also applied to determine the key factors influencing the credibility of audits.

This study is part of the research trend on the rationality of external audits and certification of quality management systems. This paper identifies nine main factors shaping the credibility of external audits. Two of them have the most decisive influence on credibility. The first one is the professional audit method (procedure). The second factor is the auditor’s knowledge of the specificity of the audited area.

This study did not consider the impact that the image/credibility of the organization represented by the auditors may have on the reliability of audits. This is one of the fundamental limitations that should be considered when analyzing the obtained results. To recognize this type of dependence, additional research should be carried out. Another limitation is that the research covers the food industry only. It would be interesting to know the situation in other types of industries.

This paper looks at the possibility of increasing the added value for audited enterprises. The proposed model can be used by managers of organizations conducting external audits and auditors to effectively use resources for process improvement, influencing the maximization of credibility of activities in the area of conformity assessment.

The originality of this study lies in adopting the perspective of audited enterprises in assessing the credibility of audits. To the best of the authors’ knowledge, this is the first study that adopts this approach. This paper contributes to the literature, particularly to better understand audited enterprises’ behavior (trust in audit results, satisfaction with audits, etc.).