Search results

This paper explored the relationship between the embeddedness of a firm’s managerial values and corporate financial performance in Swiss small and medium-sized enterprises (SMEs) by developing a conceptual maturity model of managerial values (MM-MV). The MM-MV articulates the extent to which managerial values are embedded within organizations, allowing the analysis of the interrelationship between the degree of values-embeddedness and financial performance in SMEs. The findings suggested that as managerial values become more embedded, financial performance increases; therefore, SMEs exhibiting highly embedded managerial values such as customer-minded, team spirit, innovation-driven reliability, persistency, competency, and engagement tend to financially outperform SMEs that have not fully embedded managerial values throughout the firm.

The purpose of this paper is to test the measurement and structural properties in a model of organizational codes of ethics (OCE) in Sweden.

The measurement and structural properties of four OCE constructs (i.e. surveillance/training, internal communication, external communication, and guidance) were described and tested in a dual sample based upon private and public sectors of Sweden.

Results show that the measurement and structural models of OCE in part have a satisfactory fit, validity, and reliability.

The paper makes a contribution to theory as it outlines a set of OCE constructs and it presents an empirical test of and OCE model in respect to measurement and structural properties. A number of research limitations are provided.

It provides a model to be considered in the implementation and monitoring of OCE. The present research provides opportunities for further research in refining, extending, and testing the proposed OCE model in other cultural and organizational settings.

The OCE model extends previous studies that have been predominately descriptive, by using confirmatory factor analysis and structural equation modeling.

This research presents a comprehensive explanation of unethical pro-organisational behaviour (UPB), an emerging phenomenon in organisational behaviour and especially in moral behaviour research. The authors tested the fit of Culture-Identification-Ideology-UPB moral behaviour model. The results indicate that individuals having strong organisational identification and high relativism ethical ideology may indulge in the practice of UPB. Interestingly, our study also reveals that strong ethical organisational culture may not restrain, rather may facilitate UPB. The authors concluded with suggestions for the practitioners and future scope of research.

To succeed in today’s dynamic and unpredictable business world, businesses are increasingly required to gain the trust of and inform the society in which they operate about the social and environmental consequences of their actions. Corporations’ claims regarding the responsibility and ethicality of their actions, however, have been shown to be contradictory to some degree. We define corporations’ deceitful implementation of their corporate social responsibility (CSR) policies as pseudo-CSR. We argue that it is the moral characteristics of individuals, i.e. employees, managers and other decision-makers who ignore the CSR policies, which produce pseudo-CSR.

This is a conceptual paper.

The authors conceptualize the gap between true CSR and pseudo-CSR on a cognitive individual level as “moral laxity,” resulting from organization-induced lack of effort concerning individual moral development through ethical discourse, ethical sensemaking and subjectification processes. The absence of these processes prohibits individuals in organizations from constructing ethical identities to inhibit pseudo-CSR activities.

This paper contributes to the literature on CSR by augmenting corporate-level responsibility with the hitherto mostly neglected, yet significant, role of the individual in bridging this gap.

To protect information and communication technology (ICT) infrastructure and resources against poor cyber hygiene behaviours, organisations commonly require internal users to confirm they will abide by an ICT Code of Conduct. Before commencing enrolment, university students sign ICT policies, however, individuals can ignore or act contrary to these policies. This study aims to evaluate whether students can apply ICT Codes of Conduct and explores viable approaches for ensuring that students understand how to act ethically and in accordance with such codes.

The authors designed a between-subjects experiment involving 260 students’ responses to five scenario-pairs that involve breach/non-breach of a university’s ICT policy following a priming intervention to heighten awareness of ICT policy or relevant ethical principles, with a control group receiving no priming.

This study found a significant difference in students’ responses to the breach versus non-breach cases, indicating their ability to apply the ICT Code of Conduct. Qualitative comments revealed the priming materials influenced their reasoning.

The authors’ priming interventions were inadequate for improving breach recognition compared to the control group. More nuanced and targeted priming interventions are suggested for future studies.

Appropriate application of ICT Code of Conduct can be measured by collecting student/employee responses to breach/non-breach scenario pairs based on the Code and embedded with ethical principles.

Shared awareness and protection of ICT resources.

Compliance with ICT Codes of Conduct by students is under-investigated. This study shows that code-based scenarios can measure understanding and suggest that targeted priming might offer a non-resource intensive training approach.

The purpose of this paper is to describe philosophical positions about money laundering activities, depending on the way one looks at ethics and law.

The paper analyzes four philosophical positions about money laundering activities, given that one accepts/refuses to make connections between ethics and law. It explores the pitfalls of each philosophical position.

The sceptical way (ethical relativism) asserts that there cannot be any intrinsic notion of good/evil. The legally focused way (legal positivism) presupposes that ethics is irrelevant, when lawmakers are doing their job. The distorting way (legal moralism) takes for granted that lawmakers are deciding what is moral/immoral. The ethically focused way (normative ethics) means that ethics say something different than law. Each of the four philosophical positions about money laundering has its own pitfalls.

The four philosophical positions could influence the way ethical concerns are institutionalized in the organizational setting. Managers could better distinguish ethical discourse and legal/judicial realm. Ethical training sessions could be used to make organizational members circumscribing their moral duties, as to the detection/prevention of money laundering activities. Qualitative surveys could help to better understand if such philosophical positions are relevant for decision-making processes and philosophical questioning about ethical issues.

The paper addresses the issue of money laundering, from both a legal and moral perspectives. It is at the edge of ethics and philosophy of law.

With the growth and profound influence of technology on our life, it is important to address the ethical issues inherent to the development and deployment of technology. Researchers and practitioners submit the need to inspect: how technology and ethics interact, how ethical principles regulate technology and what could be the probable future course of action to execute techno-ethical practices in a socio-technical discourse effectively. To address the thoughts related to techno-ethics, the authors of the present study conducted exploratory research to understand the trend and relevance of technology ethics since its inception.

The study collected over 679 documents for the period 1990–2022 from the Scopus database. A quantitative approach of bibliometric analysis was conducted to study the pattern of authorship, publications, citations, prominent journals and contributors in the subject area. VOS viewer software was utilized to visualize and map academic performance in techno-ethics.

The findings revealed that the concept of techno-ethics is an emerging field and requires more investigation to harness its relevance with everchanging technology development. The data revealed substantial growth in the field of techno-ethics in humanities, social science and management domain in the last two decades. Also, most of the prominent cited references and documents in the database tend to cover the theme of Artificial Intelligence, Big data, computer ethics, morality, decision-making, IT ethics, human rights, responsibility and privacy.

The article provides a comprehensive overview of scientific production and main research trends in techno-ethics until 2022. The study is a pioneer in expanding the academic productivity and performance of embedding ethics in technology.

The aim of this study is to look into the factors that influence the level of ethics and integrity in Malaysian public sector.

This study uses a quantitative approach by delivering 128 questionnaires to Federal Chief Integrity Officers (CIOs), of which 83 were received and usable. The data were analysed using multiple regression analysis and descriptive statistics.

The quality of CIO in terms of competency, work performance and ethical climate has significant impact on the level of ethics and integrity. According to the study, having certified CIOs who can effectively perform their function and promote and nurture a transparent ethical climate are critical for the Malaysian Federal government to maintain a high level of ethics. Employees who have a high level of ethics are more likely to stay with the organization.

In addition, this study will assist policymakers in taking the required actions to strengthen public sector integrity practices for the establishment of a more dependable and efficient government in Malaysia.

This study addresses a gap in the Malaysian public sector’s level of ethics and integrity.

Previous literature provides mixed evidence about the effectiveness of a code of ethics in limiting managerial opportunism. While some studies find that code of ethics is merely window-dressing, others find that they do influence managers' behavior. The present study investigates whether the quality of a code of ethics decreases the cost of equity by limiting managerial opportunism.

In order to test the hypothesis, the authors perform an empirical analysis on a sample of US companies in the 2004–2012 period. The results are robust to a battery of robustness analyses that the authors performed in order to take care of endogeneity.

Empirical results indicate that a higher quality code of ethics is associated with a lower cost of equity. In other words, firms with a more comprehensive code of ethics and better-designed implementation procedures limit managerial opportunism and pay a lower cost of equity because they are perceived by investors to be less risky.

The authors contribute to the literature in two ways. First, by looking at the market reaction to the code of ethics, thus capturing all its indirect possible benefits and second, by measuring not only the existence but also the quality of a code of ethics. Based on the results, policymakers may choose to further promote codes of ethics as an effective corporate governance mechanism.