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Book part
Publication date: 25 July 2008

Jessica Mesmer-Magnus, Chockalingam Viswesvaran, Jacob Joseph and Satish P. Deshpande

Emotional intelligence (EI) is thought to offer significant benefit to organizational productivity through enhanced employee performance and satisfaction, decreased…

Abstract

Emotional intelligence (EI) is thought to offer significant benefit to organizational productivity through enhanced employee performance and satisfaction, decreased burnout, and better teamwork. EI may also have implications for the incidence of counterproductive workplace behavior. Survey results suggest EI is a significant predictor of individuals’ ethicality and their perceptions of others’ ethicality. Further, EI explains incremental variance in perceptions of others’ ethics over and above that which is explained by individual ethicality. High EI employees may be more adept at interpreting the ethicality of others’ actions, which has positive implications for ethical decision-making. Implications for research and practice are discussed.

Details

Emotions, Ethics and Decision-Making
Type: Book
ISBN: 978-1-84663-941-8

Abstract

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-84855-377-4

Article
Publication date: 19 May 2021

Muhammad Asim Faheem, Ishfaq Ahmed, Insya Ain and Zanaira Iqbal

The ethical issues arising at work demand the role of both leader and employees, but how both the levels are linked in determining the ethical responses is an area that…

Abstract

Purpose

The ethical issues arising at work demand the role of both leader and employees, but how both the levels are linked in determining the ethical responses is an area that has not gained due attention in the past. Against this backdrop, this study aims to address the influence of a leader’s authenticity and ethical voice on ethical culture and the role ethicality of followers.

Design/methodology/approach

Survey design has been used, and a questionnaire is used to elicit the responses. In total, 381 filled questionnaires were used for data analysis.

Findings

The findings of this study highlight the role of authentic leadership in predicting the role ethicality of followers both directly and through the mediation of ethical culture. Furthermore, a leader’s ethical voice strengthens the authentic leadership and outcome relationships (with ethical culture and followers’ role ethicality). The moderated-mediation mechanism has proved as the leaders’ voice foster the indirect mechanism.

Originality/value

There is a dearth of literature that has focused on leadership traits (authenticity) and behavior (ethical voice) in predicting the followers’ outcomes (perceptions – ethical culture and behaviors – role ethicality). The moderated-mediation mechanism has been unattended in the past.

Details

International Journal of Ethics and Systems, vol. 37 no. 3
Type: Research Article
ISSN: 2514-9369

Keywords

Article
Publication date: 3 January 2017

Guangyou Liu and Hong Ren

This paper aims to investigate the impacts of audit engagement team’s ethical leadership, trainee auditors’ reporting intent and other selected factors on their likelihood…

Abstract

Purpose

This paper aims to investigate the impacts of audit engagement team’s ethical leadership, trainee auditors’ reporting intent and other selected factors on their likelihood of reporting client’s irregularities.

Design/methodology/approach

The present investigation is based on 150 effective questionnaire responses provided by a group of trainee auditors working for certified public accounting (CPA) firms. The questionnaire items relating to trainee auditors’ likelihood of reporting client’s irregularities are based on Crawford and Weirich’s (2011) classification of common forms of fraudulent financial reporting. The authors’ measurement of the audit engagement team leaders’ ethicality is based on the ethical leadership scale developed in Newstrom and Ruch (1975) and Kantor and Weisberg (2002). Regression models are used to testify the authors’ hypotheses on the correlations of the trainee auditors’ likelihood of reporting client’s irregularities with audit engagement team’s ethical leadership, trainee auditor’ reporting intents and other selected factors.

Findings

The major conclusion of this study is that there is a significantly positive correlation between trainee auditors’ likelihood of reporting client’s irregularities and their perception of audit engagement team leader’s ethicality. This paper also points out that trainee auditors’ higher evaluation of stable firm–client relationship reduces their likelihood of reporting client’s irregularities, whereas their concerns with future career development increase the likelihood of reporting. In addition, this paper documents the fact that male trainee auditors more easily perceive the ethicality of their team leader than females, and that trainee auditors with less academic achievements (lower GPA) tend to perceive more easily the ethicality of their team leader than those with better academic achievements (higher GPA).

Research limitations/implications

Two business ethics variables constructed and used in this study, i.e. trainee auditors’ likelihood of reporting client’s irregularities and engagement team leader’s ethicality, can be applied in future research on whistleblowing in the audit profession.

Practical implications

Practical implications can also be drawn from the findings to enhance the ethical management at both engagement and firm levels.

Originality/value

This paper contributes to the audit research literature by providing evidence on the significant positive impacts of team leader’s ethicality on the entry-level audit professional’s likelihood of reporting client’s irregularities.

Details

Journal of Financial Crime, vol. 24 no. 1
Type: Research Article
ISSN: 1359-0790

Keywords

Abstract

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-84855-377-4

Article
Publication date: 12 April 2022

David Amani

The purpose of this study is to examine the influence of internal corporate social responsibility (CSR) towards university brand legitimacy (UBRL) with the mediation…

Abstract

Purpose

The purpose of this study is to examine the influence of internal corporate social responsibility (CSR) towards university brand legitimacy (UBRL) with the mediation effect of university brand perceived ethicality in the higher education sector in Tanzania.

Design/methodology/approach

The study collected data from 399 employees of two universities through a cross-sectional survey research design. The data were analyzed using structural equation modelling.

Findings

The findings of this study suggest that internal CSR influences UBRL when mediated with university brand perceived ethicality.

Research limitations/implications

A cross-sectional survey research involving self-administered questionnaire was used. Therefore, the generalization of the findings should be made with caution.

Practical implications

Higher education institutions should invest in ethical management practices that consider internal CSR to ensure employees as legitimacy-granting constituents motivated to grant legitimacy to the university brand.

Originality/value

This study is among initial endeavors to examine internal CSR as a driver of UBRL in the higher education domain context.

Details

Social Responsibility Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1747-1117

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Article
Publication date: 1 February 2021

George Kofi Amoako, Joshua Kofi Doe and Robert Kwame Dzogbenuku

This study aims to establish the link between business ethics and brand loyalty and to investigate the mediating role of corporate social responsibility (CSR) and United…

1988

Abstract

Purpose

This study aims to establish the link between business ethics and brand loyalty and to investigate the mediating role of corporate social responsibility (CSR) and United Nations Sustainable Development Goals (SDGs) such as green marketing.

Design/methodology/approach

Using the purposive sampling technique, data were obtained from 622 middle-income city dwellers who shop at leading retail malls. Data were analyzed with partial least square–structural equation model.

Findings

The study found a positive and significant relationship between business ethics, CSR, green marketing and business loyalty. Both CSR and green marketing mediate between perceived firm ethicality and brand loyalty.

Research limitations/implications

This research was done based on general knowledge of business ethics, CSR and green marketing from the consumers’ perspective. Future studies can avoid this limitation.

Practical implications

By ensuring ethical codes, CSR and green marketing, firms can contribute to promoting the SDGs, and at the same time, achieving customer loyalty. Brand loyalty is further enhanced if customers see a firm to be practicing CSR.

Social implications

The SDGs of sustainable production patterns, climate change and its impacts, and sustainably using water resources must become the focus of companies as they ultimately yield loyalty. Policymakers and society can design a policy to facilitate adoption of better ethical behavior and green marketing by firms as a way of promoting SDGs.

Originality/value

To the best of the authors’ knowledge, this study is the first to test the mediation effect of green marketing and CSR on how ethical behavior leads to brand loyalty. It is also one of the few papers to examine how SDGs can be promoted by businesses as stakeholders.

Details

Society and Business Review, vol. 16 no. 3
Type: Research Article
ISSN: 1746-5680

Keywords

Book part
Publication date: 28 July 2008

Christine Nolder and James E. Hunton

Jost et al. (2003) theorizes and finds that business students, on an average, hold a positive fair market ideology (FMI), which suggests that they believe in the power of…

Abstract

Jost et al. (2003) theorizes and finds that business students, on an average, hold a positive fair market ideology (FMI), which suggests that they believe in the power of market forces to reward ethical corporate behavior and punish unethical behavior; accordingly, they tend to make an implicit association between a company's financial performance relative to the stock market and the company's ethics. We suggest that audit education in professional skepticism and ‘red flag’ analysis will mitigate this implicit bias when a company's relative market performance is unusually distant from a referent benchmark, such as an industry average. In a between-participants experiment involving 94 non-audit and 94 audit business students, we measure their FMI, and examine how they perceive the ethicality of a company's management based on the referent direction (above or below the industry average) and referent magnitude (relatively close to or distant from the industry average) of the company's relative market performance. The results suggest that both non-audit and audit students indeed hold a positive FMI, and they ascribe favorable ethical perceptions to company performance that is relatively close to the industry average, irrespective of referent direction. When company performance is relatively distant from the industry average, neither group of students makes the implicit link. Overall, the findings do not indicate that audit education differentially affects business students’ perceptions of corporate ethics when a company's relative stock market performance deviates considerably from a referent benchmark.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-84663-961-6

Book part
Publication date: 22 November 2016

Andrew Buchwalter

An assessment of Axel Honneth’s reception and appropriation of Hegel’s theory of normative reconstruction as presented in his Freedom’s Right (Columbia University Press, 2014).

Abstract

Purpose

An assessment of Axel Honneth’s reception and appropriation of Hegel’s theory of normative reconstruction as presented in his Freedom’s Right (Columbia University Press, 2014).

Methodology/approach

A comparative assessment of Honneth’s and Hegel’s approach to normative reconstruction focusing on three basic issues: general methodology, understandings of the logic and program of the Philosophy of Right, and analyses and assessments of modern market societies as detailed in Hegel’s account of civil society (bürgerliche Gesellschaft).

Findings

For Honneth, normative reconstruction consists in reworking modes of social rationality already realized in modern institutions. By contrast, Hegel is shown to advance an approach to reconstruction in which an account of social rationality is properly fashioned only in the reconstruction process itself. In this way Hegel is also shown to proffer an approach to normative reconstruction that is at once more robustly reconstructive and more robustly normative than is the case with Honneth.

Originality/value

The paper demonstrates the ongoing value of Hegel’s thought for social and political theory. It illuminates Hegel’s uniquely dialectical approach to immanent social critique, dedicated not only to explicating existing tensions and “bifurcations” (Entzweiungen) but – with the help of a distinctive account of Bildung (cultivation or formation) – to engaging those tensions and bifurcations in order to delineate the conditions for their constructive supersession. It also elucidates different ways in which critical social theorists, committed to notions of “immanent transcendence,” draw on the resources of market societies to mount normative challenges to the aporias of those societies.

Details

Reconstructing Social Theory, History and Practice
Type: Book
ISBN: 978-1-78635-469-3

Keywords

Article
Publication date: 26 February 2020

Sauvik Kumar Batabyal and Kanika Tandon Bhal

Possession and usage of data-enabled smartphones have added further complexity to the issue of cyberloafing behavior and it certainly evokes newer ethical concerns. This…

Abstract

Purpose

Possession and usage of data-enabled smartphones have added further complexity to the issue of cyberloafing behavior and it certainly evokes newer ethical concerns. This study aims to explore how working individuals perceive the ethicality of their cyberloafing behaviors at the workplace and the cognitive logics they apply to justify their cyberloafing behavior.

Design/methodology/approach

Incorporating constructivist grounded theory methodology, 19 working managers from various organizations were interviewed face-to-face and responses were audio-recorded with prior consent. The recordings were transcribed verbatim, simultaneously analyzed and coded to let the themes emerge out of the data.

Findings

The research showed that working managers use varied combinations of office computers, personal laptops, smartphones, wireless internet provided at the office and personal mobile-internet to loaf around at workplaces. Moreover, it unearthed that employees use nine different neutralization techniques and six different ethical logics (with normative undertones) in a network fashion while considering the ethicality of cyberloafing behavior.

Practical implications

Recognizing the complexities is imperative to moderate any deviant behavior in an organization. The layers of ethicality and neutralization tactics will equip the working managers and companies to place the required internet and smartphone usage policies in the future.

Originality/value

This research has taken into account all forms of cyberloafing behaviors. The perceived ethicality of cyberloafing behavior at the workplace was not fully explored in a holistic manner before, specifically in the Indian context.

Details

Journal of Information, Communication and Ethics in Society, vol. 18 no. 4
Type: Research Article
ISSN: 1477-996X

Keywords

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