International Journal of Ethics and Systems最新文献

Purpose

The purpose of this study is to examine the influence of moral intensity on the ethical decision-making process of professional accountants based on a combined importance-performance map analysis (cIPMA).

Design/methodology/approach

Using partial least squares structural equation modeling (PLS-SEM) on data from 309 accountants, the study examined the relationships between four moral intensity dimensions: magnitude of consequences, social consensus, probability of effect and concentration of effect, and the ethical decision-making process. The study also methodologically complemented by a combined importance-performance map analysis and necessary condition analysis.

Findings

The findings reveal that moral recognition and moral judgment are necessary conditions for predicting accountants’ moral intent. However, in terms of importance and performance, moral recognition plays a less significant role compared to moral judgment. Furthermore, the influence of moral intensity dimensions is pronounced on moral recognition, while their influence on moral judgment and moral intent is more context dependent. This is also exhibited in the combined importance-performance map analysis results.

Research limitations/implications

The study highlights the importance of considering specific ethical dilemmas and the differential influence of moral intensity when developing strategies to strengthen ethical decision-making in the accounting profession. Future research is encouraged to explore how cultural backgrounds and diverse settings influence accountants’ ethical decision-making with tailored measurement tools for a more comprehensive understanding.

Originality/value

To the best of the authors’ knowledge, the study is among the first to complement the results of PLS-SEM with importance-performance map analysis and necessary condition analysis to examine the relationship between moral intensity and ethical decision-making of accountants.

Purpose

This study aims to explore the provision of accounting ethics education in Ethiopian accounting programs through structuration theory.

Design/methodology/approach

A qualitative case study methodology was used, and data were collected through semistructured interviews with faculty members, practitioners and regulatory bodies. The interview transcripts were analyzed using thematic analysis. Accounting curricula were also analyzed to triangulate and support the findings.

Findings

The study revealed a significant gap in the status of accounting ethics education, primarily attributed to a misunderstanding of its importance. While faculty initiatives and student interest have partially mitigated this gap, systemic challenges such as rigid curricula, a lack of awareness and commitment, resource constraints and limited stakeholders’ support persisted. A combined approach to accounting ethics education is required to foster ethical behavior. Hence, the structuration theory highlighted how meanings, power dynamics and norms and values constrained and enabled the provision of accounting ethics education.

Research limitations/implications

The study emphasized the need for stakeholders to influence policymakers’ perceptions regarding the significance of accounting ethics education. The study also provided empirical support for structuration theory. Future research should involve cross-cultural comparisons and explore the ethical behavior of accounting professionals using diverse research designs to highlight the gaps and inform effective educational interventions.

Originality/value

This study contributes to the theoretical application of structuration theory in accounting ethics education. It underscores the critical role of comprehensive curricular reforms, stakeholder engagement and resource allocation.

Purpose

In response to the prevalent significance of combating climate change, government agencies are required to achieve the critical goals of protecting natural resources, fostering long-term growth and promoting environmental sustainability. On this account, this study aims to investigate the moderating effect of knowledge sharing on the relationship between transformational leadership style and environmental sustainability.

Design/methodology/approach

To ensure the accuracy of the outcome, the study was designed using the resource-based view approach, comprising a sample of 276 employees across various United Arab Emirates (UAE) ministries, administering a validated questionnaire. The non-parametric software (i.e. Smart PLS 4) was used to analyse the data.

Findings

The findings indicated that three dimensions of transformational leadership style, idealised influence, individualised consideration and intellectual stimulation, were significantly related to environmental sustainability. Inspirational motivation, however, did not predict environmental sustainability.

Originality/value

In terms of value, the novelty of this study is the theoretical foundations that it provides for future research on the role of knowledge sharing that can affect transformational leadership and environmental sustainability among the ministries in the UAE. This study also sets a benchmark for these ministries and other public sectors’ strategic decision-making process of increasing knowledge sharing through a transformational leadership style.

Purpose

This study aims to investigate the relationship between bank policy-related practices and green financing sustainability in Pakistan. The study uses a mediating-moderation analysis to examine how the influence of bank policies on green financing sustainability is mediated by green banking activities and moderated by the employees’ green value and green knowledge sharing.

Design/methodology/approach

In this study, a structural questionnaire was used to gather data from Pakistani bank personnel through stratified sampling. A two-stage structural equation modelling approach was used in this investigation. The measuring scale’s validity and reliability are assessed using the measure model. A structural model was used to ascertain the connection between the underpinning constructs.

Findings

This study found a positive significant effect on bank employed related practices on green banking activities, besides the mediate role of green banking activities between the bank policies-related practices and green financing. In addition, this study also found the moderating role of employees’ green value and green knowledge sharing on the relationship of bank policies-related practices and green banking activities as well as green banking activities and green financing, respectively.

Originality/value

As environmental sustainability becomes more and more important on a worldwide scale; the study looks into the ways that financial institutions may become more environmentally conscious and help create a more sustainable future. To shed light on the ways in which financial institutions can be crucial in advancing green sustainability in an emerging economy such as Pakistan, this study used sophisticated statistical tools.

Purpose

The literature on unethical pro-organizational behavior (UPOB) has experienced significant growth in the past decade. However, there is limited research on the effects of organizational, team and malleable individual factors on UPOB. It is also necessary to explore its adverse effects for theoretical advancement and to uncover unexplored opportunities. This study aims to systematically examine the existing body of literature on UPOB, providing thorough theoretical, contextual and methodological insights.

Design/methodology/approach

Using the preferred reporting items for systematic reviews and meta-analysis technique, the authors identified 43 articles on UPOB from journals included in the ABDC-2019 list. The authors conducted an analysis of the identified articles and categorized them using a modified version of Paul and Rosado-Serrano’s (2019) TCCM framework.

Findings

Existing literature primarily focuses on attitudinal and contextual antecedents of UPOB, neglecting individual differences and their consequences. The review suggests that certain desired employee attitudes may also lead to UPOB. In addition, the study highlights underutilization of established behavioral theories, emphasizing the need for a more inclusive theoretical framework. The exploration identifies research gaps, including in multidisciplinary and transdisciplinary studies, aiming to broaden the research scope in this field.

Research limitations/implications

The study highlights the need for a more comprehensive theoretical framework to understand UPOB.

Practical implications

It cautions organizations fostering positive employee attitudes, such as job satisfaction, workplace spirituality and organizational commitment, as these may inadvertently promote UPOB.

Social implications

Socially, the paper highlights how engaging in UPOB affects the lives of involved employees.

Originality/value

This paper’s originality arises from its methodical review and categorization of prior research on UPOB using a distinctive, multidisciplinary research framework.

Purpose

This paper aims to explore the impact of social segregation and exclusionary workplace hazing during lunch breaks on newcomers’ relational quality during the early socialisation phase.

Design/methodology/approach

This study draws on data from a qualitative study based on semi-structured interviews with recently employed nurses (n = 19) and nursing students (n = 42) about their workplace hazing experiences. The data was analysed using reflexive thematic analysis.

Findings

The analysis revealed two main themes: “feeling isolated” and “justifying self-exclusion.” Newcomers reported feeling humiliated when subjected to exclusionary hazing by experienced colleagues, leading to feelings of alienation and impacting their relationships with their new colleagues. Newcomers tended to distance themselves in various ways and justified this behaviour as a means of self-care.

Originality/value

This paper adds to the limited knowledge about the effects of newcomers’ exposure to workplace hazing during their early socialisation. It provides a relational perspective on the consequences of workplace hazing and explains how the social context influences the normative expectations of newcomers.

Purpose

Multinational corporations encounter numerous challenges in making ethical decisions as they navigate diverse factors in every country where they conduct business. To the best of the authors’ knowledge, no research has been committed to investigating the effects of one’s cultural perspectives and moral virtue. Building on a theoretical foundation recently laid out in the literature (i.e. the culture-influenced value-specific model), this study aims to investigate the relationship between components of national culture (i.e. power distance, individualism, uncertainty avoidance and masculinity) and the moral virtue of integrity.

Design/methodology/approach

This paper uses a quantitative analysis methodology conducted among 160 US-based workers to test a direct effect model of the relationship between national culture and integrity. The hypothesized relationships are examined using linear regression. Additional analysis includes reliability and representativeness analyses.

Findings

Direct effects support the hypotheses that a worker’s cultural perspectives affect integrity. Specifically, this study found that a worker’s cultural aspects of power distance, individualism and masculinity are negatively and significantly related to an individual’s level of integrity. Additionally, an individual’s level of uncertainty avoidance is positively related to integrity.

Originality/value

This study contributes to the literature and practice by demonstrating how the culture in which one resides has an impact on the level of integrity one holds and potentially exhibits in the workplace. These findings are significant in that they are among the first to consider culture and moral virtue in an ethical decision-making model. Furthermore, these findings open an additional pathway for research concerning ethical behavior in the workplace.

Purpose

The study aims to examine the impact of environmental, social and governance (ESG) disclosure on financial performance by considering the moderating impact of less and high climate-sensitive industry firms.

Design/methodology/approach

The present study is a panel data approach with a sample of the top 100 Bombay Stock Exchange (BSE)-listed non-financial firms covering the years 2019–2022. Appropriate panel data models have been used to investigate the association between ESG disclosure and financial performance, followed by an instrumental variable regression model to address endogeneity. Further, the panel data interaction effect model has been used to examine the moderating impact.

Findings

The results favour the value-enhancing function of ESG disclosure. Of the three ESG components, only the G factor affects firm performance significantly. The interaction effect model suggests that the link between ESG disclosure and financial performance is moderated by industry. However, this effect is greater for less sensitive industries. The results are robust to endogeneity.

Originality/value

The study’s novelty lies in the use of the integrated “Stakeholder Capitalism Metrics”, which has not been previously used in any study to assess the ESG disclosure of corporates. To further distinguish itself, the moderating impact of high and less climate-sensitive industry firms on the ESG-financial performance link, which remains unexplored in the fast-emerging nation of India, is looked into.

Purpose

The purpose of this study is to examine the influence of corporate governance (CG) mechanisms on earnings management (EM) within the Gulf Co-operation Council (GCC) countries. In addition, the impact of firm’s political connections (PCs) on EM is investigated, as well as whether it moderates the relationship between CG and EM.

Design/methodology/approach

Fixed-effects model is used on a sample of non-financial firms across the GCC countries to test the hypotheses. Moreover, a two-stage least squares method and a propensity score matching procedure are used to mitigate potential reverse causality and sample selection bias.

Findings

This study reveals that CG mechanisms such as board size and board independence are negatively associated with EM, while CEO duality is positively association with EM. In addition, this study shows that institutional ownership and blockholders do not influence EM. Furthermore, PCs are shown to play a moderating role in the relationship between CG and EM. The results of this study are robust to endogeneity testing and to alternative measures of CG.

Research limitations/implications

Because of a lack of data, the authors do not consider additional CG attributes such as tenure, education and age of board members. Future research could explore the impact of these attributes when data becomes available.

Practical implications

This study provides valuable insights for government officials, policymakers, standard-setters, regulators and corporations by presenting new evidence on the relationship among CG, PCs and EM. Moreover, this study underscores that, in the absence of a strong institutional infrastructure and investor protection, relying solely on strong CG and Islamic values and GCC culture may have a limited impact on effective monitoring of opportunistic managerial behaviors.

Originality/value

This study contributes to existing literature with a specific focus on the unique political, legal, institutional, social and cultural setting of the GCC region. Moreover, this study provides new insights that PCs serve as a governance mechanism in mitigating EM because relatively little attention has been given to the impact of PCs in improving accounting outcomes, especially in the context of the GCC region where Islamic ethical norms often shape business practices.

Purpose

This paper aims to explore the relationship between CEO overconfidence and earnings management examined by the discretionary accruals and if this relationship is moderated by business ethics.

Design/methodology/approach

Data from a sample of 246 European firms selected from the Stoxx Europe 600 Index between 2010 and 2022 were used to test the model using panel data and multiple regressions. This paper considered the feasible generalized least squares (FGLS) estimation for linear panel data models. A multiple regression model is used to analyze the moderating effect of business ethics on the association between CEO overconfidence and earnings management. For robustness analyses, this paper included the alternative measure of the dependent variable and independent variable.

Findings

Using discretionary accruals as a proxy for earnings management, the empirical results show a positive relationship between CEO overconfidence and earnings management. Furthermore, the results suggest that business ethics negatively moderates the relationship between CEO overconfidence and earnings management.

Practical implications

This paper makes a significant contribution to stakeholders such as investors, financial decision-makers and auditors. It underscores the importance of integrating ethical considerations into corporate governance practices for fostering accountability and transparency. In addition, it highlights the moderating role of business ethics in transforming the positive effect of CEO overconfidence on earnings management into a negative impact. This emphasizes the pivotal role of ethical norms in financial decision-making processes and extends implications to standard setters and policymakers in the regulatory domain.

Originality/value

To the best of the authors’ knowledge, this is the first study to examine the moderating role of business ethics on the relationship between CEO overconfidence and earnings management in the European context. It is also the first study to document that business ethics can reduce the effect of CEOs’ biased behavior and their scope for discretion, thereby reducing the amount of earnings management. This study fills a research gap by extending the existing literature, which generally focuses on the impact of CEO overconfidence and earnings management.