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While technical environment starts from western culture which is mainly based on Christianity, the associated ethical concern of the operation of technology can be varied depending on the sociotechnical environment and/or organizational culture. Ethical standards – irrespective of religions – can be used to govern the appropriate behaviors of employees in technical environment. Religions, on the other hand can also act as an apparatus of good ethical motivation that can guide individuals in society/environment. Different religions might use different apparatus(s) to define the good code of ethics. This chapter shows similarities in the ethical teaching dictated by different holy books (mainly Islam, Judaism, and Christianity). The reason is to generalize that religion, as an apparatus of ethics, can be a factor toward ethical behavior supporting the man-made code of ethics in organizations which can also lead to support the definition of the proposed framework ethical behaviors.

Comparison between verses from holy books shows similarities in ethical dimension between religions (mainly Islam and Christianity). After showing the similarities, this chapter proposes a framework of ethical behaviors (FEB) to measure employees’ ethical standards in specific organization where technical environment like cloud computing was used as an example in this chapter.

Verses from both holy books (Quran and Bible–inclusive of the old testament) shows similarities in ethical standards. This similarity considered as a component toward the proposed framework for ethical behaviors in organizations where religion can be an important factor in multi-national, multi-cultural type of organizations. The proposed FEB can be used to identify possible environmental factors acting as moderators while religion and family values acting as mediators toward behaving ethically within technical environment.

The proposed framework can be used as a guide to identify ethical versus unethical employees where a mechanism to measure is proposed. Religious standard concluded out of the similarity section was used as a component of this framework.

The added value of utilizing good religious-based ethical standards is that employees/IT professionals will have an internal drive (on the top of corporate ethical standards) toward ethical behavior in such environment.

This paper seeks to explore the ethical implications of creating committed customer relationships.

The paper uses an empirical study to test a series of hypotheses concerning the impact of customers' commitment to a brand on their behaviors toward that brand. It then contrasts these behavioral changes with the assumptions of ethical frameworks.

Customers' behaviors toward a brand change as they become committed to the brand. They shop less, consider fewer brands, and are willing to pay more. These changes violate assumptions of less stringent ethical frameworks. The result is that, as customer commitment increases, the ethical burden on the brand also increases.

This research is limited by the scope of the sample, automobile finance. Future research should explore customer commitment in other product and service categories to determine the extent to which commitment varies.

The implications of these results are that, when a brand does a great job of satisfying customers and building trust, commitment develops, which increases the ethical burden on the brand. The very brand actions that develop commitment high quality, good service, caring about the customer, must actually increase in importance once strong customer relationships are built.

The findings in the paper are unique, in that they evaluate a marketing model in terms of ethical impact, rather than simply in terms of increased sales or market share. These findings should be valuable to any brand manager who is focusing on building or managing customer‐brand relationships.

The purpose of this paper is to offer an interdisciplinary review of the existing research on ethical behavior – informed by philosophical theories, social sciences, and applied business research – and identifies the merits and limitations of the extant theories, including the applicability of prescriptive frameworks and models to business practice.

Following the review, the paper advances a descriptive model of ethical decision‐making criteria that elucidates how individual, organizational, and environmental variables interact to influence attitude formation across critical components of an ethical issue.

The model advanced expands upon other existing frameworks and provides a comprehensive and simultaneous assessment of the interplay between individual‐level variables (e.g. demographic variables, position in the organisation), the structure and climate of the organisation in which the decisions are made, and the social and political features of the business environment.

The proposed model can be used as a training tool and it holds several advantages over the extant alternatives, namely versatility (it is adaptable to the specific organizational context in which respondents are required to conceptualize the dilemma and generate courses of action), and scope (the model allows for the simultaneous assessment of a myriad of cross‐level variables).

The paper offers a comprehensive decision‐making model that can be used to examine ethical decisions in business settings, to investigate potential differences in decision‐making accuracy and ethical reasoning between groups and individuals, and to examine the impact of changing ethical climates in organizational strategy.

The primary objective of this paper is to examine the factors that underpin the pervasiveness of money laundering. An empirical method was used to study the relationship between technology (information and communication technology infrastructure), quality of human capital, efficiency of the legal framework, ethical behavior of firms (corporate governance) and capacity for innovation on the pervasiveness of money laundering in developed and developing countries. Based on the empirical findings, key strategies and policies to reduce the pervasiveness of money laundering were examined in this paper.

The sample period for this study was 2004‐2005 entailing 88 developed and developing countries. The ordinary least square method was used in this paper to examine the impact of the above‐mentioned factors on the pervasiveness of money laundering.

The empirical analysis showed that efficient legal framework with good corporate governance lower the pervasiveness of money laundering activities. The empirical analysis also showed that a high‐innovative capacity contribute negatively to the pervasiveness of money laundering activities.

One of the limitations of this study is the lack of quality data measuring pervasiveness of money laundering patterns over a longer period of time. Over the next two years, as more data becomes available, a more robust econometric modeling framework called the dynamic panel data method can be used to assess the impact of the above‐mentioned factors on the pervasiveness of money laundering. This new method will not only capture the factors contributing to variations of pervasiveness of money laundering across the different countries but also across the time period.

Strategies to reduce the pervasiveness of money laundering in developing countries are discussed.

While there are numerous studies in the literature that critically examine factors that contribute to money laundering, the number of empirical studies that examined the factors that contribute to money laundering are rather scarce. This study hopes to fill this gap in the literature.

This paper aims to investigate the determinants of the strength of auditing and reporting standards (SARS) in 41 European countries. It posits that there are a number of country‐level determinants for the SARS and these determinants are grouped into four main categories: legal framework, corporate governance, market and higher education. This study aims to expand the domain of auditing and reporting by using country‐level data than is usually found in the auditing literature.

Data were accessed from the World Economic Forum (WEF) Report (2009), World Bank Reports on Observation of Standards and Codes (ROSC) and the International Federation of Accountants (IFAC). The ROSC was used to synthesise the status of auditing in the 41 countries, whereas the IFAC report was used to determine the adoption of international standards on auditing. Data on SARS and its determinants were gathered from the WEF Report to empirically examine the validity of the hypotheses. The ranks of SARS were regressed on the ranks of its determinants.

This paper provides additional empirical evidence on SARS in Europe. It suggests that, in addition to extant literature, judicial independence and efficiency of the legal framework, ethical behaviour of firms, efficacy of corporate boards, strengths of the stock market and extent of staff training in the European countries impact on its SARS.

Because the ROSC are not available for all the European countries, this study could not comment on the status of auditing for all the 41 countries. Second, had the countries been grouped into developed, emerging and developing, the determinants of SARS could be different.

This paper emphasises the importance of the efficiency of legal framework, corporate governance and the training of staff to maintain a reasonable SARS.

This study fills the research gap regarding the absence of an empirical cross‐country study on the determinants of the SARS in Europe

The purpose of this paper is to report on an investigation into the perceived prevalence of authentic leadership behaviours in Sixth Form College (SFC) Principals. This research compares four different models of institutional leadership and considers which are viewed by teachers as the more common in daily practice. In doing so, the research will also touch upon the relevance of values in contemporary educational leadership.

The research methodology adopted a mixed methods approach that elicited the views of teachers using a structured questionnaire approach together with co-constructed conversations with participants. The research involved 53 teachers from five SFCs spread across England.

The findings generated from this research exercise suggest that college Principals exhibit transactional behaviours far more often than those actions associated with either transformational, distributed or authentic leadership models. This outcome may be explained in terms of the pressures acting on SFCs in an increasingly competitive and uneven education market. In short, Principals act pragmatically and instrumentally to achieve their short-term goals.

This work follows on from previous research into servant leadership in the SFC sector. This is a sector of the English education system that attracts little coverage in the academic literature as research tends to be undertaken in the much larger schools or General Further Education sectors. Given this context, the paper represents an useful starting point for further research.

Money laundering has become a global concern in recent years, and many countries attempt to employ some preventive measures to cope with this phenomenon. Anti-money laundering (AML) controls vary in different countries, and consequently many studies, to date, have taken account of these differences along with the AML efforts. In this regard, financial institutions play an important role to tackle money laundering by involving in all three stages of money laundering (placement, layering and integration). The purpose of this paper is to investigate the AML situation of the Iranian banks and also study some related variables.

Using the Wolfsberg questionnaire, a survey consisting of 24 Iranian authorized banks in 2017 was conducted.

We conclude that Iranian banks have proper AML controls in place. Furthermore, it is concluded that banks with more staffs and more experienced employees are more likely to establish strong AML controls; conversely, banks with more branches are less likely to set up strong AML controls.

The present study is the first study conducted in Iran, and the outcomes of the study may be helpful to the Iranian and also International Banking System to establish stronger AML controls.

The objective of this study is to investigate whether the institutional environment is associated with the adoption of integrated reporting.

The sample of the study is based on the firms included in the list of Fortune Global 500. The logistic regression analysis was run to test the proposed hypotheses.

The findings indicated that the code-law orientation and strength of the institutional quality are significantly associated (i.e. positively and negatively, respectively) with the integrated reporting of Fortune 500 companies. Firms are motivated for more transparency in stakeholder-oriented and weakly regulated contexts. Thus, stakeholder pressure is more influential than shareholder interest in motivating or forcing firms to issue integrated reports. Besides, there appears to be a trade-off between the public sector and the private sector in terms of ensuring an accountable and transparent business environment. If the public sector does not undertake its role in ensuring a transparent business environment, the private sector fills the gap. The results are robust to alternative sampling and methodologies.

This study implied that the stakeholder orientation of countries fosters the transparency and accountability of firms. Corporate behavior is impacted by the institutional strength or weakness of nations. The institutional theory provides an appropriate ground to understand drivers of corporate reporting practices of firms beyond firm-level characteristics.

The adoption of integrated reporting framework by Fortune 500 companies can be leveraged to alleviate concerns about their social and environmental impacts. Policy-makers in the countries which have a weak institutional environment force or encourage their firms to increasingly meet the transparency and accountability demands of society.

The research findings might play an encouraging role in that various stakeholders (i.e. customers, public, civil organizations and press) should undertake active roles and responsibilities to encourage firms to behave in socially and environmentally responsible ways.

This study adds to the literature by examining the influence of the institutional environment on the adoption of integrated reporting, using recent international data, and focusing on the largest companies according to the Fortune's annual Global 500 list. This study is one of the first to examine the association between a set of governance characteristics (i.e. board size, board independence and board diversity) and integrated reporting adoption.