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Madeline Ann Domino Stephen C. Wingreen James E. Blanton 《Journal of Business Ethics》2015,131(2):453-467
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This study examines the impact of the strength of an accounting firm’s ethical environment (presence and reinforcement vis-à-vis
the presence of a code of conduct) on the quality of auditor judgment, across different levels of audit expertise. Using a
2 × 2 full factorial ‹between subjects’ experimental design, with audit managers and audit seniors, the impact of different
levels of strength of the ethical environment on auditor judgments was assessed with a realistic audit scenario, requiring
participants to make judgments in respect of an inventory writedown. Based on prior research, and as hypothesized, participants
possessing greater auditing experience made higher quality technical judgments. While there were no significant differences
between the quality of audit judgments made by participants in the stronger ethical environment, over-all results indicate
that managers are more sensitive to differences in the strength of the ethical environment than seniors. This is consistent
with the hypothesis, and with prior research which suggests that the impact of the code will only be significant if it has
been bilaterally internalized by individuals. This has important implications for accounting firms and regulators, given that
the International Standard on Quality Control 1, requires the communication and reinforcement of ethical principles as part
of firms' quality control processes. It suggests that firms will need to carefully consider the means by which they communicate
and reinforce ethical principles, as it is possible to differentially impact auditors of different rank. 相似文献
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This research examines how the fit between employees moral development and the ethical work climate of their organization
affects employee attitudes. Person–organization fit was assessed by matching individuals' level of cognitive moral development
with the ethical climate of their organization. The influence of P–O fit on employee attitudes was assessed using a sample
of 304 individuals from 73 organizations. In general, the findings support our predictions that fit between personal and organizational
ethics is related to higher levels of commitment and job satisfaction and lower levels of turnover intent. Ethical P–O fit
was related to higher levels of affective commitment across all three ethical climate types. Job satisfaction was only associated
with ethical P–O fit for one of the three P–O fit variables and turnover intentions were significantly associated with two
of the ethical P–O fit variables. The most consistent effect was found for the Conventional – Caring fit variable, which was
significantly related to all three attitudes assessed. The weakest effect was found for the Preconventional – Instrumental
fit variable, which was only predictive of affective commitment. The pattern of findings and implications for practice and
future research are discussed. 相似文献
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Ozgur Demirtas Sean T. Hannah Kubilay Gok Aykut Arslan Nejat Capar 《Journal of Business Ethics》2017,145(1):183-199
This study examines a proposed model whereby ethical leadership positively influences the level of meaning followers experience in their work, which in turn positively impacts followers’ levels of work engagement and organizational identification, as well as reduces their levels of workplace envy. We further hypothesized that cognitive reappraisal strategies for emotional regulation would moderate the ethical leadership–meaningful work relationship. The model was tested in a stratified random field sample of 440 employees and their direct supervisors in the aviation industry in Turkey. Results based on data collected at two points in time showed that ethical leadership has a significant and positive direct effect on engagement and organizational identification, as well as indirect effects on those two outcomes through meaningfulness. Finally, results show that ethical leadership has a significant negative direct effect on workplace envy. Further, results showed that cognitive reappraisal emotion regulation strategy positively moderates, i.e., strengthens, the relationship between ethical leadership and meaningful work. 相似文献
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Understanding what types of issues working adults perceive as ethical in their workplaces will allow better teaching of business ethics. This study reports findings of a thematic analysis of 764 ethical challenges described by working adults in a part-time MBA program and combines its findings with the other published studies on perceptions of ethical issues in the workplace. The results indicate that most people are assured about what they describe as ethical transgressions although experts might disagree. It also highlights certain issues and contexts as being more frequently perceived than others. Ideas for future research in this area are also explored. 相似文献
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A multidimensional measure of ethical culture (EC) was examined for its relationship to person–organization (P–O) fit, ethical intent and organizational citizenship behavior (OCB), using a sample of 525 employees from the financial industry in Spain. As hypothesized, relative to studies using unidimensional assessments, our measure of EC was more strongly related to ethical intent and organizational citizenship. Also, significant differences were found in the degree to which each the EC dimensions related to both ethical intent and OCB. Finally, in a first for the literature, we demonstrated the important role of overall P–O fit in connection with EC, ethical intent, and organizational citizenship. Specifically, as hypothesized, P–O fit moderated positively the association between EC and ethical intent, but mediated the EC–OCB relationship. 相似文献
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Ethical leadership matters in the context of organizational change due to the need for followers to trust the integrity of their leaders. Yet, there have been no studies investigating ethical leadership and organizational change. To fill this gap, we introduce a model of the moderating role of involvement in change. Organizational change and involvement in change are proposed as context-level moderators in the relationships of ethical leadership and work-related attitudes and performance. We employ a sample of 199 supervisor–subordinate pairs from a wide variety of organizations. Results support a three-way interaction (ethical leadership, organizational change, and involvement in change) for performance and OCBs. Our results have important implications for organizational change since ethical leadership appears to complement follower involvement when change is happening. 相似文献
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Ethics training is commonly cited as a primary method for increasing employees ethical decision making and conduct. However, little is known about how the presence of ethics training can enhance other components of an organization's ethical environment such as employees perception of company ethical values. Using a national sample of 313 business professionals employed in the United States, the relationship between ethics training and perceived organizational ethics was explored. The results of the analysis provide significant statistical support for the notion that businesspersons employed in organizations that have formalized ethics training programs have more positive perceptions of their companies ethical context than do individuals employed in organizations that do not. The analysis also indicated that job satisfaction was related to employees attitudes about their ethical context. The managerial implications of the results are outlined, along with the limitations of the study and recommendations for future research. 相似文献
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Business schools play an instrumental role in laying the foundations for ethical behavior and socially responsible actions in the business community. Drawing on social learning and identity theories and using data collected from undergraduate business students (n = 318), we found that ethical climate was a significant predictor of unethical behavior, such that students with positive perceptions about their business school’s ethical climate were more likely to refrain from unethical behaviors. Moreover, we found that high moral and institutional identities strengthened the effect of ethical climate on unethical behavior. In addition to novel theoretical contributions to the business ethics and socio-psychology literature, this study offers practical pathways through which business schools can nurture and instill the values and behaviors that ultimately help shape positive organizational ethics. Directions for future research are provided. 相似文献
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Catherine Marsh 《Journal of Business Ethics》2013,114(3):565-582
This paper summarized the findings of a qualitative study that examines the perceptions of ethical leadership held by those who perceived themselves to be ethical leaders, and how life experiences shaped the values called upon when making ethical decisions. The experiences of 28 business executives were shared with the researcher, beginning with the recollection of a critical incident that detailed an ethical issue with which each executive had been involved. With the critical incident in mind, each executive told the personal story that explained the development of the values he or she called upon when resolving the ethical issue described. The stories were analyzed through the use of constant comparison, which resulted in the development of two models: (1) a framework for ethical leadership illuminating valued aspects of ethical leaderships and the value perspectives called upon when making ethical decisions, and (2) a model explaining how the executives’ ethical frameworks developed. The paper concludes with a brief discussion on virtue ethics, experiential learning, and human resource development. 相似文献
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The Influence from the Past: Organizational Imprinting and Firms’ Compliance with Social Insurance Policies in China 总被引:1,自引:0,他引:1
Using a nationwide survey of randomly selected manufacturing firms in representative Chinese cities, we examine how firms’ compliance with social insurance policies is shaped by their historical imprinting, by their founding ownership structures, as well as by massive institutional changes. Our empirical results suggest that firms founded in the state socialist era and firms founded as Chinese state-owned enterprises (SOEs) were infused with socialist institutional logics of labor relations, and they tended to comply with social insurance policies even in the present market socialist era. Chinese SOEs restructured into private and joint-ventured firms attenuated the lingering effect of organizational imprinting and provide social insurances for fewer workers. This research is among the first to probe the historical influence on labor protection in contemporary society. Through studying the stability and changes of socialist institutional logic of labor relations, our research leads to a better understanding of the situation of labor relations in contemporary China. 相似文献
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This study uses three audit-specific ethical dilemmas to assess the level of ethical reasoning between Chinese accounting
students (as proxies for new entrants to the auditing profession) and experienced auditors. A sample of U.S. accounting students
is used as a base for comparison. Consistent with expectations based on particularly salient aspects of Chinese national culture,
we find the Chinese students’ levels of ethical reasoning to be significantly lower than those of their U.S. counterparts
in the two cases that invoked these cultural attributes. In contrast, the Chinese students’ level of ethical reasoning is
slightly higher than that of the U.S. students in the third, control case. We further find that the Chinese auditors’ levels
of ethical reasoning are even lower than those of the Chinese students in two cases, while not being significantly different
in the third. Together, these findings suggest that cross-national differences in auditors’ ethical reasoning depend on the
nature of the ethical dilemma and caution against wholesale inferences about ethical reasoning levels in China. 相似文献
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Recent cases in retailing reflect that ethics have a major impact on brands and performance, in turn, demonstrating that brand
owners, employees, and consumers focus on ethical values. In this study, we analyze how various sources of social power affect
corporate ethical values, retailer’s commitment to the retail organization, and ultimately sales and service quality. Multi-source
data based on a sample of 225 retailers indicated a strong link between power, ethics, and commitment and that these affected
output performance. 相似文献
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Recent cases in retailing reflect that ethics have a major impact on brands and performance, in turn, demonstrating that brand
owners, employees, and consumers focus on ethical values. In this study, we analyze how various sources of social power affect
corporate ethical values, retailer’s commitment to the retail organization, and ultimately sales and service quality. Multi-source
data based on a sample of 225 retailers indicated a strong link between power, ethics, and commitment and that these affected
output performance. 相似文献
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Journal of Business Ethics - Although regulators have identified ethical lapses as a key factor contributing to auditors’ failure to detect their clients’ fraudulent financial reporting... 相似文献
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Studies into corporate social responsibility (CSR) in small and medium-sized enterprises (SMEs) have suggested that small
businesses are different to the large companies on which CSR research usually focusses. Extending this argument, this article
raises the question what differences in approaches to CSR there are within the SME category. Analysing the CSR strategy and performance of a medium-sized fashion retailer in the United Kingdom through
manager interviews as well as customer and employee surveys, the article develops an analytical framework of CSR in small,
medium and large firms. The argument is developed that medium-sized firms occupy a transition stage, where some CSR features
that are reminiscent of small enterprises are still important but get overlaid with aspects that are more typical of large
companies. 相似文献