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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 burnout, and…

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: 21 December 2022

Giovanni Manansala, Chris Niyi Arasanmi and Adedapo Oluwaseyi Ojo

This study aims to examine ethical practices in the banking sector by testing the relationships between customer perceptions of ethicality and brand attributes like affect, image…

Abstract

Purpose

This study aims to examine ethical practices in the banking sector by testing the relationships between customer perceptions of ethicality and brand attributes like affect, image and equity.

Design/methodology/approach

Drawing on the social exchange theory, the authors advance the consumer’s perspective in explaining brand equity in the banking sector. Following the survey technique, the authors used the Hayes’ Macro Process in analysing the data collected from 148 bank customers in New Zealand.

Findings

The findings suggest that customers’ perception of ethicality, brand image and affect are significantly associated with brand equity. Also, brand image and affect significantly mediate the relationship between customer’s perception of ethicality and brand equity.

Research limitations/implications

The main limitation of this study is the use of survey and cross-sectional methods. Future research may adopt mixed-method techniques to provide insightful information on how these variables influence brand equity.

Originality/value

The study demonstrates the mechanisms that facilitate brand equity and contributes to theory by analysing the factors of brand equity in the banking sector, which has been less investigated.

Details

International Journal of Ethics and Systems, vol. 40 no. 1
Type: Research Article
ISSN: 2514-9369

Keywords

Article
Publication date: 2 February 2023

Bridget Satinover Nichols, Jon Frederick Kirchoff, Ilenia Confente and Hannah Stolze

The triple bottom line of sustainability performance is well known; however, little research links it to consumer brand perceptions and intentions. This is important because…

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Abstract

Purpose

The triple bottom line of sustainability performance is well known; however, little research links it to consumer brand perceptions and intentions. This is important because consumers believe that brands should develop sustainability strategies and conduct business in ways that support those strategies. Using the theoretical lenses of signaling theory and spillover effects, this study aims to examine the impact of negative messages about brands’ triple bottom line sustainability activities on consumer perceived brand ethicality, perceived product quality and purchase interest.

Design/methodology/approach

This research includes two lab experiments with the US participants.

Findings

When brands have sustainability failures, consumers feel the firm is less ethical, its products are lower in quality and purchase interest suffers – regardless how the failure relates to the triple bottom line (environmental, social or economic). These effects are moderated by brand familiarity and the message source. Brand familiarity seems to protect a firm’s ethicality image as does when the information comes from a corporate source, contrary to the prevalent literature.

Originality/value

Unlike most sustainability research, this study provides comparison effects across all three dimensions of the triple bottom line. In doing so, this study highlights nuances in how consumers connect brands’ sustainability-related activities with perceptions about ethics and brand expectations. This research also contextualizes the findings through brand familiarity and message source and contributes to the growing body of literature on sustainability branding.

Details

Journal of Product & Brand Management, vol. 32 no. 6
Type: Research Article
ISSN: 1061-0421

Keywords

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 has not…

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 of…

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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 effect of…

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.

Article
Publication date: 10 April 2024

David Amani

This study aims to examine the impact of brand ethical behavior, specifically perceived brand ethicality, on corporate brand legitimacy in the context of halal cosmetics, by…

Abstract

Purpose

This study aims to examine the impact of brand ethical behavior, specifically perceived brand ethicality, on corporate brand legitimacy in the context of halal cosmetics, by considering perceived brand integrity as a mediating factor.

Design/methodology/approach

The study used a quantitative cross-sectional research design to gather data from 341 fast-moving consumer goods (FMCG) in Tanzania. The data was analyzed by using AMOS 21, using structural equation modeling techniques.

Findings

The findings indicated that perceived brand ethicality has a significant influence on corporate brand legitimacy through the mediation of perceived brand integrity.

Practical implications

The study emphasizes the significance of incorporating and clarifying Islamic laws as integral components of marketing strategies aimed at attracting conscientious customers of halal products. It recommends defining Islamic laws as societal values and norms and integrating them into various brand practices to showcase professionalism, ultimately fostering social acceptance and approval. The study presents valuable practical implications for managers and marketers of FMCG, assisting them in formulating policies and strategies that reflect societal values and norms.

Originality/value

This study represents a novel endeavor that explores the interplay between perceived brand ethicality, corporate brand legitimacy and perceived brand integrity in the context of halal products. It extends theoretical understanding by shedding light on the significance of Islamic laws as a foundation for establishing a competitive advantage. By offering and designing ethical practices, businesses can enhance their legitimacy among halal consumers, particularly in the domain of halal cosmetics.

Details

Journal of Islamic Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0833

Keywords

Article
Publication date: 7 November 2023

Denni Arli

Online advertising becomes an essential tool to reach the target audience. One of the most widely used strategies is re-targeting. Firstly, this study explores the impact of…

Abstract

Purpose

Online advertising becomes an essential tool to reach the target audience. One of the most widely used strategies is re-targeting. Firstly, this study explores the impact of ethics, privacy and ads' perceived benefits (ad effectiveness and ad relevance) on consumers' attitudes toward online advertising. Secondly, the study investigates the mediating effect of attitudes toward re-targeting online advertising on consumers' purchase intentions. Finally, the study investigates the moderating effect of the perceived ethicality of re-targeting online advertising on consumers' purchase intentions.

Design/methodology/approach

Participants (n = 307) were recruited through an online survey platform (MTurk) in the USA. The sample consisted of 65% male and 35% female respondents. The majority are aged 25–34 years, followed by 35–44 years (20%), 45–54 years (14%), 18–24 years (8%) and 55 years and older (6%).

Findings

The results show that ad effectiveness and ad relevance influenced consumers' attitudes toward re-targeting. This study shows that consumers are willing to trade their privacy for better search quality. Moreover, perceptions toward the ethicality of re-targeting ads moderated the relationship between consumers' attitudes and purchase intentions.

Research limitations/implications

This study will make several contributions. First, the study will extend the consequential theory in the context of online advertising. Second, the study will assist companies in using re-targeting strategies. The results will reveal which factor is the most important factor impacting consumers' attitudes toward re-targeting strategies.

Originality/value

This is one of the first few papers investigating consumers' perceptions of the ethicality of re-targeting online advertising.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 36 no. 4
Type: Research Article
ISSN: 1355-5855

Keywords

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