{"title":"Corruption awareness and ethical decision making in Indonesia","authors":"A. Ashari, M. Nanere, Philip Trebilcock","doi":"10.15208/BEH.2018.41","DOIUrl":null,"url":null,"abstract":"In countries with high susceptibility to corruption, internal government auditors play an important role in combating and mitigating the corruption problem. Since corruption is unethical behavior, government internal auditors must have ethical standards if they are to be effective. Research surrounding the processes of ethical decision making has had mixed outcomes. This article examines the effect of corruption awareness in Indonesian society as a whole, and Indonesian organizations in general. Ethical intensity issues are examined, as are the organizational factors that impact on ethical decision-making. Results are mediated by ethical sensitivity and professional skepticism, with the theoretical framework of ethical decision-making being supported. Additional analysis examining the effect of gender, education level and experience on ethical decision-making process is provided.","PeriodicalId":43750,"journal":{"name":"Business and Economic Horizons","volume":" ","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2018-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"7","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Business and Economic Horizons","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.15208/BEH.2018.41","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 7
Abstract
In countries with high susceptibility to corruption, internal government auditors play an important role in combating and mitigating the corruption problem. Since corruption is unethical behavior, government internal auditors must have ethical standards if they are to be effective. Research surrounding the processes of ethical decision making has had mixed outcomes. This article examines the effect of corruption awareness in Indonesian society as a whole, and Indonesian organizations in general. Ethical intensity issues are examined, as are the organizational factors that impact on ethical decision-making. Results are mediated by ethical sensitivity and professional skepticism, with the theoretical framework of ethical decision-making being supported. Additional analysis examining the effect of gender, education level and experience on ethical decision-making process is provided.
期刊介绍：
The Business and Economic Horizons (BEH) is an international peer-reviewed journal that publishes high quality theoretical, empirical, and review papers covering the broad spectrum of research in areas of economics, business, management, and finance. The journal aim is to bridge the gap between the theory and the observed data in these constantly developing domains. BEH Editorial Board welcomes the high-quality original research articles and review papers that verify the well-grounded and the emerging theories by employing the econometric, statistical methods or other relevant empirical methods in theoretical and applied economic analysis. BEH does not discriminate articles utilizing the non-mainstream approaches such as experimental research, institutional analysis, other variations of heterodox and developmental economic studies. Therefore, the submissions in any field of micro- and macroeconomics, business ethics, economic policy or finance are appropriate for this journal. We hope, the provided contributions will help to understand the contemporary challenges faced by the private and public sector and will establish an international forum of empirical research.
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