Accounting for Police Whistleblowing

In many industries, especially in the quick-paced technological world, ethical leadership (EL) has become a crucial driver of company financial performance and competitive advantage. Senior management's behavior is vital in influencing organizational decision-making and accomplishing pre-set objectives. This study focuses on the organizational culture's mediating function as it explores the relationship between ethical leadership and the firm financial performance of non-financial enterprises in Bahrain. This study explores the complex relationship between behavioral leadership, organizational culture, and firm financial performance using a theoretical conceptual framework approach. Bahrain is the right setting for this inquiry because of its vibrant business community and wide variety of non-financial businesses. The importance of ethical leadership in overcoming obstacles while preserving ethical standards is influenced by the nation's advantageous geographic location, encouraging government policies, and technological investments. The main goal of the current study is to clarify how senior management's ethical leadership practices affect the financial performance of non-financial enterprises in Bahrain while taking organizational culture's mediating function into account. The study advances knowledge of how ethical leadership, organizational culture, and firm financial performance interact within Bahrain's socio-cultural and economic setting by investigating this interaction. This study contributes to the body of knowledge on ethical leadership in Bahraini non-financial organizations through thorough investigation guided by the theoretical framework. The importance of ethical leadership in overcoming obstacles while preserving ethical standards is influenced by the nation's advantageous geographic location, encouraging government policies, and technological investments. The main goal of the current study is to clarify how senior management's ethical leadership practices affect the financial performance of non-financial enterprises in Bahrain while taking organizational culture's mediating function into account. The study advances knowledge of how ethical leadership, organizational culture, and financial performance interact within Bahrain's socio-cultural and economic setting by investigating this interaction. This study contributes to the body of knowledge on ethical leadership in Bahraini non-financial organizations through thorough investigation guided by the theoretical framework. It offers understanding into how organizational culture and ethical leadership practices affect their financial performance. The research findings should have repercussions for academics and professionals, improving knowledge of behavioral leadership and the mediating function of corporate culture for accomplishing organizational success. By analyzing the effects of ethical leadership within the specific context of non-financial enterprises in Bahrain, this study will advance knowledge. The complicated relationships between ethical leadership, organizational culture, and financial performance are further understood by recognizing the mediating function of organizational culture. The originality of the current study is in providing a springboard for additional investigation into ethical leadership and its connection to corporate culture across many fields and industries. The current study's anticipated consequences include how its findings might be applied to improve leadership development, talent recruitment, and the creation of a healthy organizational culture. Organizations can link their business goals with ethical principles and gain a competitive advantage through the promotion of ethical leadership practices and the development of a supporting culture.

PurposeOrganizational culture is a critical factor in building and reinforcing knowledge management in organizations. However, there is no theoretical framework that comprehensively explains the effect of organizational culture on knowledge management in organizations. This paper endeavors to develop a theoretical integrative framework for organizational knowledge management and organizational culture.Design/methodology/approachThis is a conceptual paper. It modifies the “competing value framework” by adding a new dimension representing ethical and trusting culture, and then integrates it with the SECI model of knowledge creation and conversion by identifying the conceptual parallels between the two frameworks and then analyzing the interaction effects among the dimensions.FindingsBased on the congruity between the modified competing values framework and the knowledge creation and conversion framework, the paper formulates six propositions about the propensity of organizations of different dominant cultural styles to engage in the four processes of knowledge creation and conversion.Research limitations/implicationsThe dynamic nature of the framework presented in the paper points to the importance of longitudinal and comparative research in understanding the effects of organizational culture on organizational knowledge management systems in organizations.Practical implicationsThe proposed integrative framework would facilitate organizational learning and lead to the improvement of knowledge management practices in organizations as it helps managers to understand the linkages between culture and knowledge management.Originality/valueThis paper presents a new framework linking organizational culture to knowledge management. It moves away from analyzing culture only in terms of its positive and negative influences on knowledge management. Instead, it suggests a typology of the kind of knowledge management processes that organizations are likely to focus on depending on the culture that prevails in an organization.

The topic of sustainability development has remained crucial where Malaysian government is trying its best to strengthen sustainability commitment to achieve the sustainable development goals (SDGs). The lack of emphasis on sustainability awareness from leaders hinders the effort of sustainability commitment to be ingrained in organisational culture. Therefore, this study aims to investigate the role of ethical leadership and organisational ethic culture play in promoting social sustainability, with the support of the social exchange theory adopted as the theoretical framework. The target population of this research encompasses employees working in Malaysia companies. A total of 202 data respondents were analysed using Statistical Package for the Social Sciences (SPSS) and SmartPLS 4. The expected outcomes of this study are to prove that having ethical leadership is crucial for an organisations' ethical culture development and plays a significant role in promoting employees' well-being. The study found that job satisfaction effectively mediates the relationship between ethical leadership and employees' well-being.

Work-life reconciliation is one of the current issues within the political and academic debate. This article describes at first the evolution of the concept of work-life reconciliation through an interdisciplinary review of the literature. Second, the article proposes a synthesis of organizational and business reflection and practice; starting from a critical interpretation of mainstream literature and of related controversial results in terms of work-life reconciliation practices, the article goes on to offer a working hypothesis, which takes explicitly into account Thompson’s theoretical framework added to a new one: the territorial work-family culture. The evolution of the concept of reconciliation inevitably leads to consider this fourth dimensions that affects the systemic level. Through the collection of 777 questionnaires, the analysis took into consideration the identification of each dimension’s role, roles that contribute to creating an organizational work-family culture, both within the organizations and in the whole territory. Keywords: work-life reconciliation, organizational culture, human resource practices

As a source of competitive advantages for firms, innovation has boosted scholars’ interest in the identification of its main determinants from the perspective of organizational culture. However, there is a lack of research on innovation cultures in the context of emerging markets. Based on survey data from 433 manufacturing firms (331 Chinese firms and 102 Vietnamese firms), this study addresses this research gap using a hierarchical regression analysis to explore the impact of organizational innovation culture on firms’ new product performance and to examine the moderating effects of institutional environments and organizational cohesion on this relationship. We find that there are positive relationships between organizational innovation culture and firms’ new product performance. In contrast to recent research on organizational cohesion, we report that organizational cohesion has both a direct, positive effect on new product performance and a positive moderating role in organizational innovation culture and firms’ new product performance. Furthermore, regarding the institutional environment in the context of emerging markets, we find that the effects of organizational innovation culture on firms’ new product performance are stronger in China than in Vietnam. Therefore, this paper enriches organizational culture research by providing a multidimensional theoretical framework and extends institutional theory in the context of emerging markets by examining the moderating effect of institutional environments on the relationship between organizational innovation culture and firms’ new product performance in both China and Vietnam.

Research background and purpose This study explores the relationship between Corporate Social Responsibility and Organizational Culture in industrial-sector companies in Ciudad Obregon, Sonora, Mexico. Historically, both Corporate Social Responsibility and Organizational Culture emerged in response to the social consequences of early 20th-century organizational theories, such as Scientific Management and Bureaucratic Theory, which led to labor unrest and consumer dissatisfaction. Corporate Social Responsibility was introduced as a strategy to mitigate these issues through economic, legal, ethical, and philanthropic actions, supported internally by organizational culture. While literature generally suggests a relationship between Corporate Social Responsibility and Organizational Culture, some scholars argue that this link is often implemented superficially. In light of this, the present study conducts a correlational analysis to examine the relationship between the two variables and uses ANOVA to identify which Corporate Social Responsibility dimensions are prioritized by different types of Organizational Culture. Design/methodology/approach The research involved 70 Corporate Social Responsibility managers or coordinators from small, medium, and large companies. Theoretical frameworks by Cameron and Quinn (for Organizational Culture) and Carroll (for Corporate Social Responsibility) were applied, alongside statistical methods such as Cronbach’s Alpha, factor analysis, Kolmogorov-Smirnov, Spearman correlations, and ANOVA. Findings Key findings indicate that most organizations in the sample exhibit either a hierarchical or market-type organizational culture. Regardless of the specific Organizational Culture type, companies tend to concentrate their Corporate Social Responsibility efforts on economic and legal responsibilities, supporting claims that Corporate Social Responsibility is often practiced at a surface level, without fully addressing broader social or environmental issues. Value added and limitations In conclusion, although industrial companies possess the resources to engage in more impactful Corporate Social Responsibility initiatives, they often limit their actions to legal compliance and financial interests. The study emphasizes the need for organizations to adopt a long-term, sustainable approach to Corporate Social Responsibility that goes beyond operational demands. Genuine philanthropic engagement, disconnected from short-term market strategies, is necessary to create meaningful societal benefits.

This paper examines the relationship between national culture and organizational culture in the context of private and public sector organizations in Iraqi Kurdistan. To understand the influence of national culture on organizational culture a cross-sectorial comparison has been made between both sector organizations. A discussion was built on past research and theoretical framework and it highlights some of the cultural approaches and typologies. This study also explains who are the Kurds, Kurdistan, their national culture and organizational culture perspectives. Through self-response survey questionnaires the national culture and organizational culture dimensions of some major organizations in private and public sectors in Iraqi Kurdistan were discovered. Multi-regression analyses as well as correlation coefficient tests were conducted to determine whether variables have any statistically significant relationship. Thus, national culture variable was regressed on organizational culture variable in both sectors independently. The results from analyses indicated that there is a significant relationship between national culture and organizational culture in Iraqi Kurdistan. The analysis also showed that national culture impacts organizational culture in private sector whereas, no effect or weak correlation were seen in public sector organizations. Organizations in general and public sector in particular were dominated by hierarchy culture followed by clan culture. But the dominated culture in private sector organizations was hierarchy culture followed by market culture. The findings also demonstrated that there is a negative relationship between demographic variable and organizational culture. A conceptual figure was proposed and some recommendations were suggested

In the rapidly evolving landscape of higher education, the role of organizational culture and administrative effectiveness has garnered significant attention. This study aims to investigate the moderating effect of big data analytics capabilities on the relationship between organizational culture and administrative effectiveness in higher education institutions in Sichuan, China. The study will employ a mixed-methods approach, combining quantitative analysis through surveys and qualitative insights through interviews. The sample will consist of faculty members, administrative staff, and management personnel from various higher education institutions across Sichuan province. The theoretical framework will draw upon literature on organizational culture, administrative effectiveness, and big data analytics capabilities. Organizational culture dimensions such as innovation, adaptability, collaboration, and leadership will be evaluated using established scales. Administrative effectiveness will be assessed based on factors such as efficiency, responsiveness, transparency, and stakeholder satisfaction. The research will explore how the organizational culture of higher education institutions in Sichuan influences administrative effectiveness. Additionally, it will investigate the role of big data analytics capabilities in moderating this relationship. Specifically, it will examine how institutions with varying levels of big data analytics capabilities leverage data-driven insights to enhance administrative practices and overall effectiveness. Findings from this study are expected to provide valuable insights for higher education institutions in Sichuan, enabling them to cultivate a conducive organizational culture and leverage big data analytics capabilities to improve administrative effectiveness. The results will also contribute to the broader literature on organizational culture, administrative effectiveness, and the role of technology in shaping organizational outcomes.

PurposeThe purpose of this paper is to explore the nature, roles and dynamics of change of management accounting systems (MAS), in processes of continuous organisational learning and transformation. By studying the interaction between the accounting (and finance) function and the implementation of a Six‐sigma initiative, as the engine for organisational change, the authors seek to uncover the potential of measurement‐based systems of management for aligning business processes with corporate strategies. Such systems sustain continuous processes of transformation by infusing organisational culture with financial and non‐financial metrics of accountability.Design/methodology/approachThe research is based on a longitudinal case study in which one of the authors had the opportunity to exercise what Schein called the clinical perspective; i.e. combining the role of researcher with that of helper‐consultant. There is mutual interdependence in the relationship between the authors' theoretical framework and the authors' longitudinal case study. While, on the one hand, the case research contributed to the search for an institutional explanation of the evidence experienced and collected, on the other hand, the empirical data are illuminated by the theoretical insights gained from that framework.FindingsAfter first discussing cultural change, the authors rely both on the “clinical” position of one of the authors as researcher/helper‐consultant and on the insights provided by Schein's work on organisational culture and Giddens' structuration theory to develop an institutional framework for interpreting the ways in which routinised systems of accountability bind the ongoing processes of cultural transformation across time and space.Research limitations/implicationsPossible limitations are: the conceptualisation of organisational culture as a shared and institutional phenomenon does not take account of wider anthropological aspects (such as the influence of national culture); the role of helper‐consultant as well as researcher may have influenced some of the authors' interpretations; the authors' analysis does not consider macro‐economic variables; and only a small percentage of shop‐floor workers were interviewed.Originality/valueThe paper sheds light on the role of management accounting within organisational processes of transformation far beyond their mere visible enactment. As a result, the authors develop an institutional framework to interpret the linkages between the cognitive dynamics which characterise organisational culture (viewed as shared cognitive schemas) and the behavioural and structural modalities through which they are drawn upon and reproduced by organisational members.

PurposeThe purpose of this study is to describe the relationship between organizational commitment and organizational culture with self-evaluation as a mediator variable. The theoretical framework evaluates the culture–commitment relationship based on the characteristics of the individual and underpins explanations of commitment patterns assigned to certain dimensions of organizational culture.Design/methodology/approachThe study uses a purely theoretical approach, an instrument of which is abstract model creation.FindingsThe individual factors that reinforce deliberate, affective and professional commitment are the hierarchy culture; self-esteem; and self-efficacy, respectively.Research limitations/implicationsThe existence of the relationship between the four factors of self-evaluation and the dimensions of the competing values framework (CVF) can be justified by secondary data analysis, although the direction of the causality is still questionable. Practical application of the theoretical model should be supported by empirical analyses in the future.Originality/valueResearch activity in organizational psychology is still mapping the elusive relationship between organizational culture and organizational commitment. In terms of organizational culture, the model is based upon the CVF and uses the five-dimension model of employee commitment instead of the mainstream concept of organizational commitment. This theoretical framework is suitable for evaluating the relationship between organizational culture and commitment when considering the individual features of the employee and supports the explanation of commitment patterns assigned to cultural dimensions.

THE AIMS OF TH PAPER Conscious development of employer branding has an impact on organizational activities in a number of areas, in order to communicate the most attractive attributes and benefits of the company to both internal and external stakeholders. Employer branding involves, among other things, communication, organizational values, various symbols and ceremonies associated with the organization – the aspects of organizational culture. During the research we sought to find out if employer branding can work without a well-developed organizational culture and what are the main factors that connect the employer branding process with the organizational culture. METHODOLOGY Exploration of the topic was based on secondary research. The information was available from external sources, like previous research reports, articles and other related literature. The study summarizes the results of domestic and international research into a new framework. In the study first we descriptive examined the relationships between the existing data, based on these results we harmonized processes related to employer branding and organizational culture. MOST IMPORTANT RESULTS The employer brand and organizational culture can be categorized and compared. In light of the processed literature approaches, a theoretical framework can be developed for the coordinated operation of the areas which interprets the operation of the two areas as a process and at the same time demonstrates their close relationship. We set out that a well-organized organizational culture is capable of establishing an employer brand, but its success largely depends on how attractive it is for the target group what the organisation represents. RECOMMENDATIONS The most important principles of organizational culture are both able to strengthen organizational functioning in practice and support employer branding. Along these lines, organizations that seek to build a conscious employer brand should primarily focus on exploring, categorizing and optimizing their internal organizational culture before communicating its elements to external and internal stakeholders. However, in the case of employer branding, it is advantageous to plan and execute its process in a piecemeal manner for strategic implementation.

BackgroundLeadership style and organizational culture have often been studied independently in nursing research despite abundant evidence that the two factors both influence employee outcomes. Moreover, diverse theoretical typology and measuring instruments challenges generalizability of findings. Employees from different cultural, geographical, occupational settings were also reported to have varying interpretation on organizational culture and leadership style underlying constructs. This study aims to validate the Nursing Leadership and Organizational Culture (N-LOC) questionnaire, based on the two commonly used theoretical frameworks: Multifactor Leadership Theory and Competing Values Framework, on its applicability in an Asian hospital setting.MethodsAll full-time nurses from two distinctive Asian hospitals (H1: n = 295 and H2: n = 1146) were invited to participate in this questionnaire study. Exploratory factor analysis (EFA) was carried out when confirmatory factor analysis (CFA) fit indices were not satisfactory after model refinement to explore the actual underlying construct in sampled population. Part-time and outsourced nurses were excluded. 93 nurses from H1 were randomly selected for test-retest reliability 4 weeks post initial survey. Scale internal consistency, convergent and discriminant validity were also assessed.ResultsCFA results indicated that the proposed CVF organizational culture 4-factor structure was applicable to our sample but not the MLQ leadership 3-factor/9-factor structure. EFA revealed a 2-factor leadership style construct for our sample, named Confucius transformational and Laissez-Faire passive leadership. Transformational leadership traits already embedded in Confucius cultural values (self-sacrifice, stresses collective mission, instills pride) did not apply, the new Confucius transformational construct which resembles LMX theory paternalistic leadership style is deemed more suitable in an Asian context. A final 14-item 2-factor leadership and 13-item 4-factor organizational culture construct was yielded with satisfactory fit indices (CFI, TLI > 0.95, RMSEA < 0.08), internal consistency (Cronbach’s alpha > 0.7), test-retest reliability (ICC > 0.4) and convergent and discriminant validity.ConclusionA reliable N-LOC organizational culture and leadership questionnaire (N-LOC) has been validated in an Asian nurse context. Study results demonstrated the importance of scale validation in cross-cultural adaptation, as underlying scale constructs may change with specific cultural and contextual factors. Future studies are encouraged to test the adaptation of this scale in other cultural and occupational settings.

Objective: This study investigates the relationship between organizational culture, spiritual leadership, workplace spirituality, innovative behavior, and organizational performance in SMEs in Madura]. Theoretical Framework: The study enriches the understanding of the role of organizational culture, spiritual leadership, and spirituality in organizational performance Method: Data were collected through in-depth interviews, observations, and document analysis from 35 SME owners and employees in four districts of Madura. Results and Discussion: Results show that an organizational culture that emphasizes spiritual values such as integrity, fairness, and empathy has a positive impact on organizational performance. Spiritual leadership is instrumental in shaping an organizational culture that supports these values and champions employee well-being, thus creating a productive and meaningful work environment. Spirituality at work serves as a significant mediator between organizational culture, spiritual leadership, and organizational performance. Employees who perceive spiritual values in the organizational culture are more connected to their work and have higher intrinsic motivation, which increases innovative behavior and organizational performance Research Implications: These findings can be used by organizational leaders and human resource managers to develop effective strategies for creating an organizational culture that supports high-performance and continuous innovation. However, this study had methodological limitations that should be addressed in future research.

Leadership, organizational culture, and their effects on employee attitudes are key focuses in organizational behavior studies. In this research, there were two main aims: first, to explore how organizational trust influences the relationship between leadership styles and organizational culture, and second, to clarify the mediating role of organizational culture in the link between leadership styles and affective occupational commitment among academics in Istanbul, Türkiye. Participants were selected from various states and private universities using convenience sampling. A cross-sectional survey involving quantitative methods were used to examine the relationships between key variables. The data was collected from 352 respondents. Effective leaders build trust and adapt organizational culture, which fosters employee commitment to their roles. Despite the relevant theoretical framework, there is a strong and positive link between trust in organization, leadership, and organizational culture, so the hypothesized moderating role of trust in organization was rejected. In contrast, the findings confirm the mediating role of organizational culture in the connection between leadership styles and affective occupational commitment. Moreover, another significant research finding was that leadership styles are effective when an organization has a supportive and innovative culture. Most academics expressed dissatisfaction with the effectiveness of leadership and their work environment, indicating challenges in promoting a positive culture. This study clarifies the dimensions of leadership styles, organizational trust, culture, and emotional commitment, thereby contributing to the literature concerning these areas.

This research examines the impact of leadership style and obedience pressure on budgetary slack, with organizational culture as a moderating variable. By employing a descriptive quantitative approach, the study investigates how these factors interact within organizations to influence the practice of intentional budgetary slack creation. A sample of 110 accounting students who have taken professional and business ethics courses was analyzed, providing significant insights into the dynamics between leadership, obedience pressure, and budgetary slack. Objective: This research aims to determine the extent to which leadership style and obedience pressure influence budgetary slack and how organizational culture moderates this relationship. It seeks to contribute to understanding budget management within companies, particularly the factors that encourage or mitigate the creation of budgetary slack. Theoretical Framework: This study is grounded in theories related to leadership styles, organizational culture, and budgetary practices. It examines the concept of budgetary slack within the framework of obedience pressure and leadership influence, highlighting the role of organizational culture as a potential moderating factor. Method: The research adopts a descriptive quantitative method, with a population comprising all accounting students who have completed professional and business ethics courses. A total of 110 students were sampled for the study. Data were collected and analyzed to assess the relationships between leadership style, obedience pressure, budgetary slack, and the moderating role of organizational culture. Results and Discussion: The findings indicate that obedience pressure and leadership style positively and significantly impact budgetary slack. Additionally, organizational culture was found to moderate the relationship between leadership style and budgetary slack. However, it does not moderate the impact of obedience pressure on budgetary slack. These results are discussed in the context of existing theoretical frameworks and previous studies. Research Implications: This study offers practical and theoretical implications for understanding and managing organisational budgetary slack. It highlights the importance of considering organizational culture and leadership style to control or leverage budgetary slack for organizational benefit. This research contributes to the literature by exploring the moderating role of organizational culture in the relationship between leadership style, obedience pressure, and budgetary slack. It provides new insights into how organizational dynamics influence budget management practices, offering valuable implications for both academic research and practical management. Originality/Value: This research contributes to the literature by exploring the moderating role of organizational culture in the relationship between leadership style, obedience pressure, and budgetary slack. It provides new insights into how organizational dynamics influence budget management practices, offering valuable implications for both academic research and practical management.