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The relationship between love of money, peer influence and personality traits on unethical behaviour of graduate accounting students 爱财、同伴影响和人格特质与会计专业研究生不道德行为的关系
IF 1.8 Q2 ECONOMICS Pub Date : 2024-07-04 DOI: 10.1108/ijoes-04-2023-0075
Edem Emerald Sabah Welbeck, Mabel Ohenewaa Bremang

Purpose

This study aims to analyse the impact of love of money, personality traits and peer influence on the ethical behaviour of graduate accounting students at the University of Ghana Business School.

Design/methodology/approach

This study used a quantitative research approach to sample postgraduate accounting students who completed a self-administered questionnaire on the variables of interest. Using partial least square–structural equation modelling, the hypothesized relationships were examined based on 328 appropriate responses received for the questionnaire.

Findings

The empirical findings suggest that peer influence and personality trait, extraversion positively and significantly influence unethical behaviour, whereas the personality traits, agreeableness and openness to experience have a negative and significant relationship with unethical behaviour. The study, however, does not find support for the hypothesized relationships between the love of money, personality traits (conscientiousness, neuroticism) and unethical behaviour.

Originality/value

The study contributes to the literature on unethical behaviour, highlighting how decision-making factors such as love of money, peer influence and personality traits, respectively, influence unethical behaviour explained by the self-justification concept under the social cognitive and moral reasoning theory. This could aid these potential managers in seeking higher reviews on ethical dilemmas. It could also aid the professional body and academics in Ghana particularly to intensify ethical education for students of the profession.

目的本研究旨在分析加纳大学商学院会计专业研究生对金钱的热爱、人格特质和同伴影响对其道德行为的影响。实证研究结果表明,同伴影响和人格特质、外向性对不道德行为有积极而显著的影响,而人格特质、合意性和经验开放性与不道德行为有消极而显著的关系。然而,研究并未发现爱财、人格特质(自觉性、神经质)与不道德行为之间的假设关系。 原创性/价值 本研究为有关不道德行为的文献做出了贡献,强调了爱财、同伴影响和人格特质等决策因素分别是如何影响社会认知和道德推理理论下的自我辩护概念所解释的不道德行为的。这可以帮助这些潜在的管理人员寻求更高的道德困境审查。这也有助于加纳的专业机构和学术界加强对专业学生的道德教育。
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引用次数: 0
FinTech application in Islamic social finance in Asia region: a systematic literature review 金融科技在亚洲地区伊斯兰社会融资中的应用:系统性文献综述
IF 1.8 Q2 ECONOMICS Pub Date : 2024-07-02 DOI: 10.1108/ijoes-07-2023-0155
Balkis Kasmon, Siti Sara Ibrahim, Dalila Daud, Raja Rizal Iskandar Raja Hisham, Sucihatiningsih Dian Wisika Prajanti
<h3>Purpose</h3><p>This study aims to analyse the existing literature on the utilisation of financial technology (FinTech) in the Islamic social finance (ISF) sector, focusing on tools, applications and benefits. From this study, it is to provide insights for literature or for practitioners on how FinTech can be used in ISF, such as using blockchain (tools) in <em>waqf</em> (application) that can help to enhance transparency and trust (benefits) with donors. It is important to explore new available tools or applications in ISF markets so that such effort can benefit the industry in promoting its growth.</p><!--/ Abstract__block --><h3>Design/methodology/approach</h3><p>A systematic literature review (SLR) was carried out using Reporting Standards for Systematic Evidence Syntheses (ROSES) which has been based on quality evaluation criteria, beginning with 41,945 entries in Scopus, 25,386 entries in the Web of Science and 1,590 entries in the Google Scholar databases and ending with 35 articles from data abstraction and analysis, all of which focus on tools, applications and benefits of FinTech in ISF sector.</p><!--/ Abstract__block --><h3>Findings</h3><p>This review yielded three primary themes and eleven sub-themes addressing FinTech, namely applications (four sub-themes: crowdfunding, blockchain, banking service and peer-to-peer (P2P), tools (three sub-themes: <em>waqf</em>, zakat and sadaqah), as well as benefits (four sub-themes: transparency, innovation, inclusiveness and efficiency).</p><!--/ Abstract__block --><h3>Research limitations/implications</h3><p>This study emphasises on innovative application of FinTech used in ISF industry which focuses on applications, tools and benefits of FinTech to the industry. However, the findings indicate that there is plenty of room for future investigation. The current work outlines several methodological issues and concerns as well as provides recommendations for future research. Various challenges associated with FinTech applications include inadequate regulations, complex permit application procedures, misuse of FinTech for terrorist financing, the existence of fraudulent FinTech companies and consumer disputes in the FinTech sector concerning ISF. There are few in-depth studies on the possible use of FinTech models in ISF, compared to studies focusing on upcoming challenges. This study also highlights the methodological limitations in previous research efforts, which can be used to improve future studies in this area. To offer a more comprehensive analysis, additional search keywords and engines that have not been included in this study could be used in future investigations with different methodologies.</p><!--/ Abstract__block --><h3>Practical implications</h3><p>For practitioners, the paper has significant managerial consequences. The analysis provides insights into real-life opportunities, limits and solutions for improving performance management by looking at FinTech applications from
本研究旨在分析伊斯兰社会融资(ISF)领域利用金融科技(FinTech)的现有文献,重点关注工具、应用和益处。本研究旨在为文献或从业人员提供有关如何在伊斯兰社会融资领域使用金融科技的见解,例如在宗教基金(应用)中使用区块链(工具),这有助于提高透明度和增强与捐赠者之间的信任(益处)。在伊斯兰宗教基金市场中探索新的可用工具或应用非常重要,这样才能有利于促进该行业的发展。设计/方法/途径采用基于质量评估标准的《系统证据综合报告标准》(ROSES)进行了系统文献综述(SLR),从斯科普斯(Scopus)数据库中的 41,945 个条目、科学网(Web of Science)数据库中的 25,386 个条目和谷歌学术(Google Scholar)数据库中的 1,590 个条目开始,到数据摘要和分析中的 35 篇文章结束,所有文章都侧重于金融科技在基础设施服务行业的工具、应用和益处。研究结果本综述针对金融科技提出了三个主要主题和十一个次主题,即应用(四个次主题:众筹、区块链、银行服务和点对点(P2P))、工具(三个次主题:伊斯兰宗教基金、天课和萨达卡)以及益处(四个次主题:透明度、创新、包容性和效率)。研究局限性/启示 本研究强调了金融科技在基础设施服务行业的创新应用,重点关注金融科技在该行业的应用、工具和益处。然而,研究结果表明,未来还有很大的研究空间。目前的工作概述了几个方法问题和关注点,并为未来研究提供了建议。与金融科技应用相关的各种挑战包括法规不完善、许可证申请程序复杂、滥用金融科技为恐怖主义融资、存在欺诈性金融科技公司以及金融科技行业中有关 ISF 的消费者纠纷。与关注即将面临的挑战的研究相比,关于金融科技模式在基础设施服务领域的可能应用的深入研究很少。本研究还强调了以往研究工作在方法上的局限性,这些局限性可用于改进该领域的未来研究。为了提供更全面的分析,本研究中未包含的其他搜索关键词和引擎可用于未来采用不同方法的调查中。通过从更广阔、更多样的视角审视金融科技应用,分析提供了对现实生活中改善绩效管理的机会、限制和解决方案的见解。从业人员,尤其是国家伊斯兰宗教理事会,可以认识到在其管辖范围内的基础设施服务基金(waqf、zakat 和 sadaqah)中使用金融科技技术的益处。 原创性/价值 本系统性文献评估确定了必须解决的关键知识差距,例如金融科技的应用仍然模糊不清,某些应用在基础设施服务基金行业中尚未完全普及。本研究采用 SLR 技术对文献进行分类,找出当前研究中存在的差距,并针对研究问题提出建议(Paul 和 Criado,2020 年),而不是使用以往的其他方法,如内容分析或定性审查。因此,金融科技被认为是基础设施服务行业的创新或新方法。
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引用次数: 0
Ethical leadership and organizational silence: a systematic review 道德领导力与组织沉默:系统审查
IF 1.8 Q2 ECONOMICS Pub Date : 2024-07-01 DOI: 10.1108/ijoes-06-2023-0134
Savita S. Rai, Navin Kumar Koodamara
<h3>Purpose</h3><p>This study aims to comprehensively analyse and synthesize existing studies that investigate the relationship between ethical leadership and organizational silence. This review also aims to provide a detailed understanding of the impact of ethical leadership on various dimensions of organizational silence.</p><!--/ Abstract__block --><h3>Design/methodology/approach</h3><p>This study uses a systematic review methodology, adhering to Preferred Reporting Items for Systematic Reviews and Meta-analysis guidelines, to explore the relationship between ethical leadership and organizational silence. Using the SCOPUS database, the search involved Boolean operators to narrow down relevant papers published in English between 2000 and 2023. Following a meticulous screening process, 10 papers were selected for review after removing duplicates and excluding non-English or irrelevant studies. The selected papers underwent a methodological quality assessment, ensuring focused research questions, precise subject selection methods, representative samples and reliable measurement instruments.</p><!--/ Abstract__block --><h3>Findings</h3><p>This study has led to two crucial findings. Firstly, the review has revealed that employees feel secure and motivated to share their opinions when leaders are ethical, which is essential from the perspective of organizational performance. Secondly, in a collectivist culture, employees generally do not express their views (prosocial silence) even though the leaders are ethical. However, in an individualistic culture, employees express their views and opinions on organizational matters even though leaders are ethical.</p><!--/ Abstract__block --><h3>Research limitations/implications</h3><p>This research has three research implications. Firstly, the papers on the relationship between ethical leadership and organizational silence followed quantitative approach. Besides, there is a dearth of qualitative studies. Therefore, qualitative studies are urgently needed to understand the true nature of this relationship. Secondly, the relationship between ethical leadership and organizational silence in existing literature is inconsistent. Several studies have reported a non-significant relationship between these two constructs, which requires further investigation. Thirdly, most existing literature on the relationship between ethical leadership and organizational silence is concentrated in the manufacturing sector. Therefore, it is necessary to test this model, even in the services or other sectors.</p><!--/ Abstract__block --><h3>Originality/value</h3><p>To the best of the authors’ knowledge, this is the first study to have reviewed the impact of ethical leadership on organizational silence. This review provides insights into how ethical leadership can mitigate silent behaviour. In addition, this review suggests future research directions pertaining to the relationship between ethical leadership and organizational
目的 本研究旨在全面分析和综合现有的有关道德领导力与组织沉默之间关系的研究。本研究采用系统综述方法,遵循《系统综述和元分析首选报告项目》指南,探讨道德领导力与组织沉默之间的关系。通过使用 SCOPUS 数据库,使用布尔运算符缩小 2000 年至 2023 年间发表的相关英文论文的搜索范围。经过细致的筛选过程,在去除重复、排除非英语或无关研究后,选出了 10 篇论文进行审查。对所选论文进行了方法学质量评估,确保研究问题重点突出、研究对象选择方法准确、样本具有代表性、测量工具可靠。首先,综述显示,如果领导者有道德,员工就会感到安全并有动力分享自己的观点,这对组织绩效至关重要。其次,在集体主义文化中,即使领导者有道德,员工一般也不会表达自己的观点(亲社会沉默)。然而,在个人主义文化中,即使领导者有道德,员工也会就组织事务表达自己的观点和意见。首先,有关道德领导与组织沉默之间关系的论文都采用了定量研究方法。此外,还缺乏定性研究。因此,迫切需要进行定性研究,以了解这种关系的真实性质。其次,现有文献中关于道德领导力与组织沉默之间关系的研究并不一致。一些研究报告称,这两个概念之间的关系并不显著,这需要进一步调查。第三,关于道德领导与组织沉默之间关系的现有文献大多集中在制造业。因此,有必要对这一模型进行检验,即使在服务业或其他行业也是如此。这篇综述为道德领导力如何缓解沉默行为提供了见解。此外,本综述还就道德领导与组织沉默之间的关系提出了未来的研究方向。
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引用次数: 0
Neurotechnologies applied to tourism: from the epistemic contribution to the ethical risk 应用于旅游业的神经技术:从认识论的贡献到伦理风险
IF 1.8 Q2 ECONOMICS Pub Date : 2024-06-25 DOI: 10.1108/ijoes-12-2023-0284
José Luis López González

Purpose

This paper critiques the scope of neurotechnologies in significantly expanding the epistemological field of tourism and warns of their potential to undermine the cognitive capacity of tourists to act responsibly and responsively.

Design/methodology/approach

This study explores the intersections of neurotechnologies and tourism through an analysis that entails a two-step process: firstly, identifying key themes and debates within neurotourism literature; secondly, critically evaluating these discussions through the lenses of social tourism theory and neuroethics.

Findings

Firstly, the work questions the potential of neurotechnologies to significantly expand epistemological boundaries concerning a perennial question in tourism studies: namely, the goal pursued by tourists. Secondly, the paper introduces the framework of an ethics of neurotourism, which can aid in developing the ethical research agenda on neurotechnologies applied to tourism. This framework is used to argue that one of the key risks associated with the use of neurotechnologies in tourism is their capacity to encourage non-responsive and non-responsible tourist behaviour.

Originality/value

Both due to the traditional lack of interest in philosophy in tourism and the pro-business orientation of the tourism academy, critical studies on the relationship between neurotechnologies and tourism are limited. The primary contribution of this work is to underscore that the implementation of neurotechnologies in tourism not only has the potential to foster non-responsible behaviour by undermining tourists’ cognitive capacities to act responsibly, but also can diminish their responsiveness. In a neural context where tourists may already exhibit a reduced inclination towards moral engagement, this reduction in responsiveness can be particularly significant.

目的 本文对神经技术在大幅扩展旅游认识论领域方面的范围进行了批判,并警告神经技术有可能损害游客的认知能力,使其无法采取负责任的应对行动。设计/方法/途径本研究通过分析探讨神经技术与旅游业的交叉点,分析过程包括两个步骤:首先,确定神经旅游文献中的关键主题和辩论;其次,通过社会旅游理论和神经伦理学的视角对这些讨论进行批判性评估。研究结果首先,本研究质疑神经技术在大幅扩展认识论边界方面的潜力,该边界涉及旅游研究中一个长期存在的问题,即游客追求的目标。其次,论文介绍了神经旅游伦理框架,该框架有助于制定将神经技术应用于旅游业的伦理研究议程。该框架被用来论证在旅游业中使用神经技术的主要风险之一是其鼓励非反应性和非责任性游客行为的能力。原创性/价值由于传统上人们对旅游哲学缺乏兴趣,以及旅游学术界的亲商业导向,对神经技术与旅游业之间关系的批判性研究十分有限。这项工作的主要贡献在于强调神经技术在旅游业中的应用不仅有可能削弱游客负责任的认知能力,从而助长不负责任的行为,而且还可能削弱他们的反应能力。在游客可能已经表现出道德参与倾向降低的神经环境中,这种反应能力的降低可能尤为显著。
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引用次数: 0
How much (more) is fair to pay? The ethics of merit in assessing poverty wages in organizations 支付多少(更多)才算公平?评估组织中贫困工资的功绩伦理
IF 1.8 Q2 ECONOMICS Pub Date : 2024-06-05 DOI: 10.1108/ijoes-06-2023-0132
Javier Pinto, Germán R. Scalzo

Purpose

This study aims to conduct a comprehensive analysis of poverty salaries and minimum wage in light of virtue ethics and a new natural law perspective on work.

Design/methodology/approach

Existing approaches to poverty wages are critically examined, including the nonworseness claim and legal minimalism. This paper introduces a more nuanced framework, taking into account the concepts of merit and participation in light of virtue ethics.

Findings

We argue that the fairness of minimum wage policies can be assessed as a matter of contributive-distributive justice by considering individual contributions to an organization's outcomes within an approach that provides a robust foundation for reconciling the dignity of work with the operational realities of organizations.

Research limitations/implications

Empirical research is needed to validate the practical application of the proposed conceptual framework for addressing poverty wages.

Practical implications

The paper provides better decisional arguments for employers concerned with poverty salaries in their organizations considering the moral dimensions of wage policies and employee well-being, offering guidance for potential adjustments in compensation practices. It also contributes to the discourse on social and economic justice by emphasizing the moral obligations of organizations in fostering a just and dignified work environment without the employee's participation.

Originality/value

This paper presents a novel approach that blends virtue ethics and new natural law principles, emphasizing the moral responsibilities of employers and organizations in addressing the conditions of the working poor. It also highlights the potential for a “lesser evil” situation, morally acceptable when it serves as a transitional phase aimed at improving working conditions and employee well-being.

目的本研究旨在从美德伦理和新的自然法工作视角出发,对贫困工资和最低工资进行全面分析。研究结果我们认为,最低工资政策的公平性可以通过考虑个人对组织成果的贡献,作为一个贡献-分配正义的问题来评估,这种方法为协调工作尊严与组织运作现实提供了坚实的基础。研究局限性/启示需要开展实证研究,以验证所提出的解决贫困工资问题的概念框架的实际应用。本文还强调了组织在没有员工参与的情况下营造公正和有尊严的工作环境的道德义务,从而为社会和经济正义的讨论做出了贡献。 原创性/价值本文提出了一种融合美德伦理和新自然法原则的新方法,强调了雇主和组织在解决贫困劳动者状况方面的道德责任。本文还强调了 "少恶 "情况的可能性,当这种情况作为旨在改善工作条件和员工福利的过渡阶段时,在道德上是可以接受的。
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引用次数: 0
An empirical investigation into how employee integrity shapes work performance in the public sector 对公共部门员工诚信如何影响工作绩效的实证调查
IF 1.8 Q2 ECONOMICS Pub Date : 2024-05-06 DOI: 10.1108/ijoes-12-2023-0285
Kingsley Konadu, Abigail Opoku Mensah, Samuel Koomson, Ernest Mensah Abraham, Edmund Nana Kwame Nkrumah, Joshua Amuzu, Joan-Ark Manu Agyapong, Awo Essah Bempong, Abdulai Munkaila
<h3>Purpose</h3><p>The purpose of this study is to test the hypotheses proposed by Konadu <em>et al</em>. (2023) for the first time and provide empirical insight on the subject. Corruption concerns affect all economies, but those attempting to avoid foreign grants are especially vulnerable. Stakeholders in these economies have pushed for more honest public sector (PS) workers and better oversight of public funds in an effort to build a more trustworthy and efficient government to improve PS performance. Just as the mechanisms through which employee integrity (EI) influences work performance (WP) have not been proven empirically, neither has the effect of EI on WP in African economies. Also, how purposeful leadership (PL) interacts with EI to boost WP is yet to be empirically examined in the integrity literature.</p><!--/ Abstract__block --><h3>Design/methodology/approach</h3><p>This paper surveyed and analysed the responses of 875 workers across the three most corrupt large PS organisations in Ghana using Smart PLS 4. Perceived organisational support and contract fulfilment functioned as control factors influencing job satisfaction (JS, a mediator). Psychological need satisfaction and perceived procedural justice serve as control factors for organisational identification (OI, an additional mediator). Education, tenure, job position, sex and age were used as control variables in WP. Product indicator and variance accounted for (VAF) methods were used to estimate the impacts of moderation and mediation, respectively. A 5% level of significance was determined.</p><!--/ Abstract__block --><h3>Findings</h3><p>As hypothesised, this study found that EI and WP had a significantly positive connection (<em>ß</em> = 0.119, <em>p</em> = 0.026), and both JS (VAF = 25.16%) and OI (VAF = 39.59%) partially mediated this connection. Moreover, PL positively moderated the EI–JS (<em>ß</em> = 0.155, <em>p</em> = 0.000) and EI–OI (<em>ß</em> = 0.095, <em>p</em> = 0.000) connections.</p><!--/ Abstract__block --><h3>Research limitations/implications</h3><p>This paper affords empirical insight on the EI–WP relationship, how this relationship is mediated and how the EI–JS and EI–OI relationships are amplified. In this context, it sheds light on new ways in which EI and WP in the PS are improved. In addition, this paper provides a roadmap for forthcoming academics to test the hypotheses in diverse PS contexts globally to triangulate the results.</p><!--/ Abstract__block --><h3>Practical implications</h3><p>Leadership in PS organisations must maintain a “values-grounded approach” to all parts of human resource (HR) practices, including hiring, performance reviews, leadership enhancement programmes, training and promotions, if they are to attract, develop and retain employees who stand for the sector’s ethics and beliefs.</p><!--/ Abstract__block --><h3>Social implications</h3><p>This research gives African nations proof that enhancing EI in the PS is important,
本研究的目的是首次检验 Konadu 等人(2023 年)提出的假设,并提供有关该主题的经验见解。腐败问题影响着所有经济体,但那些试图避免外国赠款的经济体尤其容易受到影响。这些经济体的利益相关者推动公共部门(PS)工作人员更加廉洁,并加强对公共资金的监督,以建立一个更值得信赖、更高效的政府,从而提高公共部门的绩效。正如员工诚信(EI)影响工作绩效(WP)的机制尚未得到实证证明一样,EI 对非洲经济体工作绩效的影响也未得到实证证明。此外,有目的的领导(PL)如何与 EI 相互作用以提高工作绩效,也有待诚信文献的实证研究。本文使用 Smart PLS 4 调查并分析了加纳三家最腐败的大型 PS 组织中 875 名员工的反馈。心理需求满意度和感知到的程序公正是组织认同的控制因素(OI,另一个中介因素)。教育、任期、职位、性别和年龄被用作 WP 的控制变量。产品指标和方差占比(VAF)方法分别用于估计调节和调解的影响。研究结果正如假设的那样,本研究发现,EI 和 WP 显著正相关(ß = 0.119,p = 0.026),JS(VAF = 25.16%)和 OI(VAF = 39.59%)部分地调解了这种联系。此外,PL 对 EI-JS 关系(ß = 0.155,p = 0.000)和 EI-OI 关系(ß = 0.095,p = 0.000)有积极的调节作用。在此背景下,本文揭示了改进 PS 中 EI 和 WP 的新方法。此外,本文还为未来的学者提供了一个路线图,以便在全球不同的公共服务环境中检验假设,从而对结果进行三角测量。实践意义公共服务组织的领导层必须在人力资源(HR)实践的各个环节(包括招聘、绩效考核、领导力提升计划、培训和晋升)中坚持 "以价值观为基础的方法",这样才能吸引、培养和留住那些坚持本部门道德和信念的员工。社会影响这项研究为非洲国家提供了证据,证明加强私营部门的员工积极性非常重要,并阐述了员工积极性转化为可持续发展目标的多种方式。据作者所知,科纳杜等人(2023 年)在概念研究中提出的假设在本研究中首次得到了实证检验。本研究还补充了已有的关于 PS 中 EI、JS、OI、WP 和 PL 的实证文献。本研究通过加强理论框架和扩展现有知识,为廉正、绩效和领导力学科做出了贡献。
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引用次数: 0
The impact of ethical accounting practices on financial reporting quality: the moderating role of religiosity 道德会计实践对财务报告质量的影响:宗教信仰的调节作用
IF 1.8 Q2 ECONOMICS Pub Date : 2024-05-02 DOI: 10.1108/ijoes-01-2024-0004
Samuel Koufie, Lexis Alexander Tetteh, Amoako Kwarteng, Richard Amankwa Fosu

Purpose

This study aims to investigate the impact of ethical accounting practices on financial reporting quality by using the extended theory of planned behaviour (ETPB) and integrating religiosity as a moderating variable.

Design/methodology/approach

Using a survey method, data was obtained from 371 chartered accountants who were in good standing as of April 2023. The collected data were then analysed using partial least squares structural equation modelling.

Findings

The results revealed that there is a significant positive relationship between ethical accounting practices (attitude, subjective norm, perceived behavioural control and ethical judgement) and financial reporting quality of accounting practitioners. Furthermore, a moderation test was conducted, which demonstrated that religiosity enhances the positive correlation between ethical accounting constructs (attitude, subjective norm and ethical judgement) and financial reporting.

Practical implications

Leading by example, top-level management should actively promote a culture of religiosity that prioritises integrity and adherence to financial reporting requirements.

Originality/value

To the best of the authors’ knowledge, this is one of the very few ethics studies in accounting that demonstrates that the application of the ETPB improves financial reporting quality in a context fraught with allegations of moral breaches by accountants.

目的本研究旨在利用扩展的计划行为理论(ETPB),并结合宗教信仰作为调节变量,研究道德会计实践对财务报告质量的影响。结果结果显示,会计从业人员的道德会计实践(态度、主观规范、感知行为控制和道德判断)与财务报告质量之间存在显著的正相关关系。此外,还进行了调节性检验,结果表明宗教信仰增强了道德会计建构(态度、主观规范和道德判断)与财务报告之间的正相关性。实践意义高层管理者应以身作则,积极倡导以诚信和遵守财务报告要求为优先的宗教文化。原创性/价值 据作者所知,这是极少数会计伦理研究之一,这些研究表明,在会计师被指控违反道德的情况下,应用 ETPB 可以提高财务报告质量。
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引用次数: 0
Fraud intention and the relationship with selfishness: the mediating role of moral justification in the accounting profession 欺诈意图以及与自私自利的关系:会计职业道德理由的中介作用
IF 1.8 Q2 ECONOMICS Pub Date : 2024-05-02 DOI: 10.1108/ijoes-10-2023-0220
Lum Çollaku, Arbana Sahiti Ramushi, Muhamet Aliu

Purpose

This study aims to examine the relationship between selfishness, moral justification and intention to fraud among accounting certified professionals. It focuses on the role of moral justification in explaining the link between selfishness and intention to fraud.

Design/methodology/approach

Data were collected with the help of a structured questionnaire. The final sample includes 240 accounting certified professionals. To test the hypothesized model in this study, IBM AMOS ver26 was used to perform the structural equation modeling.

Findings

The results of this study show that selfishness has no direct impact on the intention to commit fraud. However, selfishness does have a positive impact on moral justification. Furthermore, the study found that moral justification mediates the relationship between selfishness and fraud intention.

Practical implications

This study provides important implications for accounting firms and other organizations and recommends that they implement the necessary practices to reduce the fraudulent intentions of certified accounting professionals while simultaneously reducing selfishness and moral justification.

Originality/value

This research is among the few studies in the accounting field that address the mediating role of moral justification in the relationship between selfishness and fraud intention among certified accounting professionals.

目的 本研究旨在探讨会计认证专业人员的自私、道德理由和欺诈意图之间的关系。研究重点是道德理由在解释自私与欺诈意图之间的联系方面所起的作用。最终样本包括 240 名会计认证专业人士。为了检验本研究的假设模型,使用了 IBM AMOS ver26 进行结构方程建模。然而,自私确实对道德理由有积极影响。本研究为会计师事务所和其他组织提供了重要的启示,并建议他们实施必要的做法,以减少注册会计师的欺诈意图,同时减少自私和道德理由。
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引用次数: 0
An overview of waste in the context of Islamic economics and heterodox approaches: on common discourses 伊斯兰经济学和异端方法背景下的废物概述:关于共同的论述
IF 1.8 Q2 ECONOMICS Pub Date : 2024-04-16 DOI: 10.1108/ijoes-08-2023-0177
Ekrem Yilmaz

Purpose

This study aims to investigate the viewpoints of heterodox economic thoughts and Islamic economic thought concerning the concept of waste. Additionally, it explores the shared criticisms that both perspectives hold against mainstream economic thought in relation to waste.

Design/methodology/approach

First of all, the concept of waste is examined and the global effects of waste are investigated. Criticisms directed in the context of waste in mainstream economics in the context of heterodox school thoughts are examined. Likewise, criticisms directed in the context of waste in mainstream economics in the context of Islamic economic thoughts are examined. Finally, the common and different aspects of heterodox and Islamic economic thoughts were discussed, and the common criticisms of mainstream economic thought’s point of view toward waste were examined. This study is a theoretical, qualitative study.

Findings

Although both ideas have different aspects, heterodox and Islamic economic thoughts believe that the mainstream economy, which is based on capitalism and materialism, creates waste by ignoring the long-term social and environmental consequences of economic activity. They argue that the pursuit of profits and growth, without considering the impact on society and the environment, leads to an inefficient and unsustainable use of resources.

Originality/value

The best author’s knowledge, by emphasizing the common and different aspects of Islamic economics and heterodox thoughts, this study is the first to examine the concept of waste in the context of the common aspects of these ideas.

目的 本研究旨在探讨异端经济思想和伊斯兰经济思想关于废物概念的观点。首先,研究了浪费的概念,并调查了浪费的全球影响。在异端学派思想的背景下,对主流经济学中有关浪费的批评进行了研究。同样,还研究了在伊斯兰经济思想背景下对主流经济学中浪费现象的批评。最后,讨论了异端经济思想和伊斯兰经济思想的共同点和不同点,并研究了主流经济思想对浪费观点的共同批评。本研究是一项理论性、定性研究。研究结果尽管两种思想都有不同的方面,但异端经济思想和伊斯兰经济思想都认为,以资本主义和物质主义为基础的主流经济忽视了经济活动对社会和环境的长期影响,从而造成了浪费。他们认为,一味追求利润和增长,而不考虑对社会和环境的影响,会导致资源的低效和不可持续利用。原创性/价值据作者所知,本研究通过强调伊斯兰经济学和异端思想的共同点和不同点,首次从这些思想的共同点出发研究了浪费的概念。
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引用次数: 0
Entrepreneurship ethics and its contribution to sustainable development goals 创业伦理及其对可持续发展目标的贡献
IF 1.8 Q2 ECONOMICS Pub Date : 2024-04-15 DOI: 10.1108/ijoes-04-2023-0073
Aswathy Sreenivasan, Suresh M.

Purpose

Research done to date has produced a wide range of perspectives that center on the junction between the specific function and responsibility of the entrepreneur when applying ethical dimensions to the field of entrepreneurship. By combining a bibliometric analysis with the literature review, the purpose of this paper is to provide an overview of entrepreneurship ethics and its contribution to sustainable development goals, along with future research directions on the topic of entrepreneurship and ethics.

Design/methodology/approach

The research looked for literature based on entrepreneurship ethics from the Dimension database. The authors accumulated 2,279 articles for the period of 2002–2022 for analysis. The authors used bibliometric analysis for analyzing the topic with the use of VosViewer and Excel.

Findings

By combining a bibliometric analysis with a literature review, this study aimed to provide an overview of the ethics and entrepreneurship and contribution to sustainable development goals. The most influential author and journal are Vanessa Ratten and the Journal of Business Ethics, respectively. The top sustainable development goals (SDGs) being contributed by entrepreneurship ethics are SDG4, SDG8, SDG16, SDG11 and SDG3. By contrasting these two interpretations, the authors have demonstrated that the entrepreneurship environment involves various ethical issues connected to personal, organizational and societal sectors.

Research limitations/implications

The current study may serve as a general guideline for future investigation into this topic.

Practical implications

Regarding the practical ramifications, the findings can help entrepreneurs who are preparing to launch a business or are already doing so. The findings provide a comprehensive framework of success variables that must be considered to improve the venture’s performance.

Originality/value

This study’s originality is from presenting a structured and in-depth literature review that describes the current state of entrepreneurship ethics and its contribution to sustainable development goals. A complete analysis of the data gathered on entrepreneurship ethics is offered to establish that it is sustainable.

目的迄今为止所做的研究产生了广泛的视角,这些视角集中在将伦理维度应用于创业领域时, 创业者的特定功能与责任之间的交界处。通过将文献计量分析与文献综述相结合,本文旨在概述创业伦理及其对可持续发展目标的贡献,以及创业与伦理这一主题的未来研究方向。作者共收集了 2002-2022 年间的 2 279 篇文章进行分析。通过将文献计量分析与文献综述相结合,本研究旨在概述伦理与创业以及对可持续发展目标的贡献。最有影响力的作者和期刊分别是 Vanessa Ratten 和《商业伦理期刊》。创业伦理对可持续发展目标(SDGs)的最大贡献是 SDG4、SDG8、SDG16、SDG11 和 SDG3。通过对比这两种解释,作者证明了创业环境涉及与个人、组织和社会部门相关的各种伦理问题。研究局限性/影响当前的研究可作为今后调查这一主题的总体指南。本研究的独创性在于通过有条理的深入文献综述,描述了创业伦理的现状及其对可持续发 展目标的贡献。对收集到的有关创业伦理的数据进行了全面分析,以确定创业伦理是可持续的。
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引用次数: 0
期刊
International Journal of Ethics and Systems
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