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Article
Publication date: 25 March 2024

Anuradha Iddagoda, Rebecca Abraham, Manoaj Keppetipola and Hiranya Dissanayake

Military values/virtues are a subset of ethical values. The purpose of this study is to examine the effect of military virtues on job performance, either directly, or indirectly…

Abstract

Purpose

Military values/virtues are a subset of ethical values. The purpose of this study is to examine the effect of military virtues on job performance, either directly, or indirectly through mediation by, loyalty, patience, respect, employee engagement, job performance, military ethics, courage, self-discipline, caring, military virtue, Sri Lanka Air Force (SLAF) employee engagement.

Design/methodology/approach

Military virtues were conceptualized as a collective construct, consisting of loyalty, courage, patience, respect, self-discipline and caring. Using a sample of 254 military officers in the SLAF, the authors measured the effect of military virtues on job performance. The first model was a direct measurement of the influence of military virtues on job performance. The second model measured the influence of military virtues on employee engagement, followed by measurement of the influence of employee engagement on job performance. Structural equation modeling was used in data analysis.

Findings

Both direct effects and mediated effects of military virtues on job performance were significant. However, the direct effect was stronger, suggesting that military virtues in and of themselves resulted in superior performance, more effectively, than by first increasing employee engagement with the task or the organization.

Originality/value

This may be an initial empirical examination of the effects of military virtues on job performance.

Details

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

Keywords

Article
Publication date: 23 November 2022

Fabian Maximilian Johannes Teichmann and Chiara Wittmann

This paper aims to elucidate the practical and theoretical mechanisms which contribute to the perception of an economic sanction’s effectiveness as a foreign policy tool.

Abstract

Purpose

This paper aims to elucidate the practical and theoretical mechanisms which contribute to the perception of an economic sanction’s effectiveness as a foreign policy tool.

Design/methodology/approach

This paper is divided into three sections, the first two of which are heavily based on the current academic literature and media presentation of sanctions. The third section is rooted in the empirical approach presented in the first author’s exploratory work, Methods of Money Laundering (2021).

Findings

Economic sanctions cannot be perceived as effective when the standard for efficacy remains undefined and sanction circumvention remains feasible. The public perception of sanctions is characterized by a series of assumptions as well as conflict foreign policy objectives, which cultivate an economic theory that is benefited by a practical exploration of the routes of circumvention.

Originality/value

The efficacy of economic sanctions is not a stable equation, but rather the application of an economic tool which is dependent on its context. Paths of sanction circumvention remain open due to weaknesses in compliance regulation. These paths continue to undermine the credibility of sanctions and, ultimately, their efficacy.

Details

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

Keywords

Article
Publication date: 5 May 2023

Shivangi Verma and Naval Garg

Post-millennial youths are well equipped with internet technology and computers since birth and find it easier to operate computers and technologies than their previous…

Abstract

Purpose

Post-millennial youths are well equipped with internet technology and computers since birth and find it easier to operate computers and technologies than their previous generations. With the advancement of technology, the ethical dilemma associated with its use has evolved. This paper aims to develop and validate a measurement scale for the ethical orientation of post-millennial technology usage by capturing the key factors that best describe the behavior adopted by students.

Design/methodology/approach

A systematic scale development procedure was used, involving both reviews of the literature and focus group discussions to generate the items that specify the domain of this study. After generating items, exploratory factor analysis and confirmatory factor analysis were applied to identify latent constructs of techno-ethical orientation. Lastly, the scale was subjected to reliability and validity testing.

Findings

The study found that the techno-ethical orientation scale has five dimensions: privacy concerns, classroom behavior, accessibility dilemma, social media usage and assignment ethics. Overall, a scale comprising 17 statements was derived.

Research limitations/implications

The findings of our study attempt to augment the growing efforts to explore all facets of techno-ethics. It is probably the first attempt to develop a valid and reliable scale for the techno-ethical orientation of post-millennial.

Practical implications

This scale could be used by academicians and practitioners to assess the techno-ethical orientation of post-millennial for positive interventions.

Originality/value

This study derives a new reliable and valid scale for measuring the techno-ethical orientation of post-millennial toward technology usage.

Details

Journal of Science and Technology Policy Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-4620

Keywords

Article
Publication date: 1 August 2023

Iman Harymawan, Damara Ardelia Kusuma Wardani and John Nowland

This study investigates the relationship between companies with military directors and audit fees in Indonesia.

Abstract

Purpose

This study investigates the relationship between companies with military directors and audit fees in Indonesia.

Design/methodology/approach

Using upper echelon and audit pricing theories, the authors examine military directors' roles in the demand for and supply of auditing services. The authors use Indonesia as their research setting as their military forces have a long history of involvement in business. The study sample includes 898 firm-year observations on the Indonesia Stock Exchange during 2014–2018.

Findings

The authors find a negative relationship between military connections and audit fees. This is consistent with auditors assessing lower audit risk and charging lower audit fees to companies that have leaders with military experience. The study findings are strongest where there is military experience on the board of directors and where the military experience is from the Army.

Originality/value

This study extends the literature on the benefits of military experience in company leadership, especially in the context of auditing research. The study findings also have implications for the selection of board candidates and auditor risk assessments.

Details

Journal of Accounting in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 22 August 2023

Zhe Li, Xinrui Liu and Bo Wang

Accounting scandals and earnings management problems at large firms such as Global Crossing and Enron have resulted in lots of wealth loss not only to corporate investors but also…

Abstract

Purpose

Accounting scandals and earnings management problems at large firms such as Global Crossing and Enron have resulted in lots of wealth loss not only to corporate investors but also led tremendous damage to societies. Hence, policymakers and academic researchers have started to explore mechanisms to prevent improprieties in financial reporting and further enhance firm value. Using data from United States (US)-listed companies between 2000 and 2018, this article explores the effect of ex-military executives on earnings quality, the role of financial analysts in their interplay and the firm value implication of earnings quality driven by ex-military executives.

Design/methodology/approach

This study employs a firm fixed-effects model to validate the main conjecture and adopts the weighted least squares, Granger causality analysis, instrumental variable approach, propensity score matching, entropy balancing approach and dynamic system Generalized Method of Moments (GMM) estimator to address robustness and endogeneity issues.

Findings

Authors reveal that companies run by ex-military senior executives exhibit lower levels of accruals-based and real earnings management than those without. The effect of management military leadership on constraining earnings management is more prominent for companies with low analyst coverage, suggesting that the military experience of executives could be a substitute for external monitoring. Authors also find that these ethical managers alleviate the negative impact of earnings management on firm value and that companies managed by these managers exhibit higher firm performance.

Practical implications

This study highlights the importance of the intrinsic motivation behind the effect of military experience on senior managers' personalities and offers essential stakeholder-related implications regarding the effect of military experience. The military experience of senior managers helps facilitate the attainment of broader corporate governance and economic objectives.

Originality/value

This article adds new insights to the literature on the role of managerial military experience in decision-making processes, financial reporting outcomes and firm performance by employing the upper echelons and imprinting theoretical perspectives.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 27 February 2024

Charlotte Meierdirk

Many veterans struggle with the civilian world and the loss of identity associated with leaving the service. This research investigates the Building Heroes Charity's role in…

Abstract

Purpose

Many veterans struggle with the civilian world and the loss of identity associated with leaving the service. This research investigates the Building Heroes Charity's role in assisting service leavers transitioning to civil employment, in the United Kingdom (UK) and what can be learnt from the training and support.

Design/methodology/approach

An exploratory case study design was chosen to investigate the transition from military to civilian employment. The case study consisted of 12 in-depth interviews consisting of nine veterans, who had attended the Building Heroes courses and three course tutors.

Findings

The Building Heroes Charity does have an important role to fulfill in the transition of military personnel from the service to civilian work. There are positive outcomes that complement the work done by the Career Transition Partnership (CTP), but there still needs to be recognition that the needs of veterans do differ by age, transferability of competencies and the financial resources available.

Research limitations/implications

The limitations of this research are the sample size is small and the majority of the veterans are from the Army. This is mostly because the Army is the largest of the services.

Originality/value

Though there is limited research into the employment of veterans, there is evidence to demonstrate that veterans are more likely to suffer from depression and potential homelessness than nonservice personnel. This research is unique in investigating the role of a charity whose main purpose is to improve the employability of veterans by reducing the competency skills gap between the military and construction industry.

Details

Education + Training, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0040-0912

Keywords

Open Access
Article
Publication date: 1 April 2024

Rob Elkington, Robyn Ruttenberg-Rozen and Nadia Worthington

This paper aims to explore virtual simulations, merging artificial intelligence with real-world simulations, supporting Canadian armed forces (CAF) junior military leaders (JMLs…

73

Abstract

Purpose

This paper aims to explore virtual simulations, merging artificial intelligence with real-world simulations, supporting Canadian armed forces (CAF) junior military leaders (JMLs) leadership development. Our research questions are: (1) How do virtual simulations support CAF junior military leadership development within a globalized and complex environment in the 21st century? (2) Could virtual simulations support a leadership culture change through efficacious “soft skills” training? In this paper, we explore the efficacy of virtual simulations for enhancing or developing leadership in JMLs in the CAF through a four-day pilot project with twenty JMLs (n = 20).

Design/methodology/approach

To assess the efficacy of virtual simulations for leadership development, we designed and studied a four-day leadership workshop for JMLs in the CAF using several virtual artificial intelligence leadership role-play simulations developed by McGraw Hill in their smart book textbook (Manning & Curtis, 2022) and several non-virtual in-class simulations for comparison. We selected four twenty to thirty-minute virtual role-play simulations that synergized with the in-person morning leadership workshop. We facilitated the three-hour leadership workshops and virtual/in-class simulations over four consecutive days. We emulated the ELESS model (De Freitas & Routledge, 2013) to assess soft and leadership skills.

Findings

The participants (JMLs) reported beneficial learning utility associated with the virtual simulations. Participants also expressed that further utility might be leveraged through virtual simulations incorporating greater complexity with multiple potential outcomes. They also suggested that leadership simulations designed around military situations would prove highly beneficial, something that was outside of the scope of this small pilot project.

Research limitations/implications

Since this phase of our research is a pilot project, we secured a small amount of funding to test our hypothesis that simulations enhance leadership development for JMLs. These funding limitations resulted in several constraints in the research, such as the availability of virtual simulations articulating leadership from a military perspective. However, we believed the assigned organizational leadership simulations in the McGraw Hill Smart Book ecosystem would approximate generic leadership situations enough to test the hypothesis with the JMLs. As a pilot project, our sample size was relatively small (n = 20 JMLs) since participation was voluntary amidst a busy spring season for the JMLs. Since this is a pilot project, we suggest that twenty JMLs are an adequate sampling to test the hypothesis that simulations enhance JML leadership development. We will expand the sample size in the next phase of our research as we work with the CAF to expand the pool of participants to at least forty JML participants (n = 40). We also plan to secure further funding to collaborate with subject matter experts to design virtual simulations based on Canadian military leadership scenarios.

Practical implications

The CAF host robust simulations capabilities for combat training, but have not exploited the potential training and analytical capacity of virtual leadership simulations for leadership development within the CAF. We believe that virtual simulations provide an opportunity for the CAF to effect desired culture change through leadership development that leverages the substantial pedagogical benefits of simulations.

Social implications

The CAF encountered several detrimental leadership scandals that eroded the reputational capital of the CAF. In the current geo-political climate of an expanding North American Treaty Organization (NATO) and threats from several international actors, the CAF seeks to expand its capabilities by adding and enhancing its human capital. However, the CAF currently experiences a significant gap in its human capital aspirations. There is a unanimous consensus that the endemic traditional culture of the CAF, as expressed in the recent explosive leadership scandals, is a deterrent to recruitment and thus weakens the CAF’s capability. The CAF targets leadership development with new leadership paradigms as pivotal to culture change. The CAF suggests that by enhancing leadership development in the CAF the new cadre of leadership will change the culture of the CAF and thereby enhance the reputational capital of the CAF. It is believed that this rejuvenated culture will lead to greater recruitment and retention, leading to a strengthened military. A strengthened military is important to provide effective support and protection for the Canadian people in these volatile and uncertain times. This expanded capacity will enable the CAF to address external military threats more effectively and also the increasing operations other than war (OOTW), such as the military support of long-term care facilities during COVID-19 or the military’s support in fighting record wildfires and the military’s support in climate change related disasters such as flooding.

Originality/value

The satisfaction measures indicated by the participants are typical evaluative measures of leadership development (Noe, 2023). These satisfaction ratings do not, however, indicate whether training has produced a change in behaviour (Brown, 2022). The implications of these outcomes for leadership education are that role-player simulations are useful leadership education and development tools because they provide a theatre of practice in which mistakes are not detrimental and serve as learning moments (Moore, 2012; Piro and O’Callaghan, 2021; Riotto, 2021). Further, the importance of role-player simulations that closely approximate the sector where leadership is experienced and practiced is perceived to enhance the experience. While the CAF invest in combat related simulations, but leadership development simulations are not as evident in the training and development array. This study seeks to assess their potential value as a leadership development tool within the wider context of character development as a leadership competency.

Details

Journal of Leadership Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1552-9045

Keywords

Article
Publication date: 27 July 2023

Hao Jing and Guimin Qu

In the context of innovation-driven development strategy, open innovation has become an important way for enterprises to gain competitive advantages on the path of innovation and…

Abstract

Purpose

In the context of innovation-driven development strategy, open innovation has become an important way for enterprises to gain competitive advantages on the path of innovation and development. However, with the increasing competition, enterprises' open innovation is restricted by some constraints. How to promote open innovation in the restricted situations has become an existing research gap. Based on the perspective of digital transformation, this paper discusses how to promote the open innovation of enterprises under the restricted situations and find its breakthrough path, and analyzes the moderating effect of innovation persistence and political relevance.

Design/methodology/approach

Due to the complexity and confidentiality of military–civilian integration enterprises, they have become typical innovation-restricted enterprises. In this study, it selects a-share listed companies in the field of military–civilian integration in China in 2016–2020 as the research sample, and uses the two-way fixed-effect model to analyze the proposed variables. Finally, the robustness of the results in this paper is verified by a series of robustness tests and endogeneity tests.

Findings

The results show that digital transformation facilitates open innovation in military–civil integration enterprises, and that innovation persistence and political relevance positively moderate the relationship between the two. Further, digital transformation can promote open innovation in military–civil integration enterprises by easing the financing constraints and reducing information asymmetry. Innovation persistence has a more pronounced positive moderating effect among civilian-to-military and SMEs, and digital transformation of firms in the South has a negative effect on open innovation, but innovation persistence and political relevance dampen this negative effect.

Originality/value

Previous studies on the restrictions of open innovation or its dark side are mostly case studies and qualitative research. In contrast, the superiority and novelty of this study is in the form of a typical innovation-restricted enterprises “civil-military integration enterprise” as the research sample, based on the perspective of digital transformation, through empirical analysis method to explore how to better implementation of open innovation in the restricted situations. The findings of the study can not only enrich the application of digital transformation and open innovation theory, but also provide practical guidance for military–civil integration innovation in restricted situations.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 3 October 2023

Nor Balkish Zakaria, Muhammad Farhan Nordin, Allezawati Ismail, Nurul Huda Ahmad Shukri and Elif Baykal

This study departed from the aim to progress Malaysia as a high-income nation in 2025 via decent work and economic growth (Sustainable Development Goal 8). Thus, this study aims…

Abstract

Purpose

This study departed from the aim to progress Malaysia as a high-income nation in 2025 via decent work and economic growth (Sustainable Development Goal 8). Thus, this study aims to examine the effects of demographic, experience and organisational factors on the ethical integrity of local enforcement officers from self-proclaim and colleague perception perspectives.

Design/methodology/approach

The data of this study was collected from Pusat Latihan Penguatkuasa Selangor (PULAPES), a training centre for local enforcement officers in Selangor. Based on a survey in 2019, this study used primary data based on a scenario-based questionnaire survey with a total sample of 535 respondents.

Findings

From a self-proclaim perspective, the results show that secondment and training factors have a positive relationship with the ethical integrity of local enforcement officers. From a colleague perception perspective, the results indicate that the secondment factor has a positive relationship with ethical integrity. In contrast, the officer rank factor has a negative relationship with the ethical integrity of local enforcement officers.

Practical implications

This research seeks to develop new theories or refine existing ones to explain how diverse circumstances affect law enforcement ethics. Learning people’s habits through observation and consequences like rewards or punishments impact behaviour recurrence are suggested. Law enforcement ethics can be examined by examining how peers, supervisors and organisational culture shape officers’ ethics.

Social implications

The finding of this study could serve to evaluate training programmes or rewards and punishments for ethical behaviour including how accountability and community involvement aid to promote law enforcement ethics.

Originality/value

The survey results of this study are based on local enforcement officers’ ethics that serve to aid in illuminating the elements which affect ethical behaviour among law enforcement personnel and identify the tactics for fostering ethical behaviour.

Details

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

Keywords

Article
Publication date: 15 January 2024

Arne Roar Nygård and Sokratis K. Katsikas

This paper aims to discuss the ethical aspects of hardware reverse engineering (HRE) and propose an ethical framework for HRE when used to mitigate cyber risks of the digital…

Abstract

Purpose

This paper aims to discuss the ethical aspects of hardware reverse engineering (HRE) and propose an ethical framework for HRE when used to mitigate cyber risks of the digital supply chain of critical infrastructure operators.

Design/methodology/approach

A thorough review and analysis of existing relevant literature was performed to establish the current state of knowledge in the field. Ethical frameworks proposed for other areas/disciplines and identified pertinent ethical principles have been used to inform the proposed framework’s development.

Findings

The proposed framework provides actionable guidance to security professionals engaged with such activities to support them in assessing whether an HRE project conforms to ethical principles. Recommendations on action needed to complement the framework are also proposed. According to the proposed framework, reverse engineering is neither unethical nor illegal if performed honourably. Collaboration with vendors and suppliers at an industry-wide level is critical for appropriately endorsing the proposed framework.

Originality/value

To the best of the authors’ knowledge, no ethical framework currently guides cybersecurity research, far less of cybersecurity vulnerability research and reverse engineering.

Details

Information & Computer Security, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2056-4961

Keywords

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