Ethical Work Climate Research Articles

Ethical Work Climate and Moral Awareness during Covid-19 – A case study

It is not easy to detect irregularities committed by employees in the Agency of Culture and Tourism of East Kutai Regency with actions for personal gain that can harm the agency. The current study offers an overview of the Agency of Culture and Tourism of East Kutai Regency employees' moral awareness in terms of ethical work climate and moral awareness during Covid-19. The study sample was supported by 149 informants through questionnaires. With the OLS method, the empirical findings presented that friendship, team play, personal morality, and rules and procedures positively affect moral awareness because the probability achievement is below 5%. On the one hand, two variables (company interest and self-interest) posed a negative influence. The policy implications that can be applied are the need for close supervision and support from superiors, academics, practitioners, and the public with an accurate system to increase their moral awareness. The study presents discussion and implications to guide future studies.

Solusi Atas Problematika Perilaku Budgetary Slack Ditinjau Berdasarkan Etika Akuntan Manajemen

This article objective to find solution for the problematic of budgetary slack behavior based on management accountant ethics. This article examines the problem of budgetary slack and then connecting with management accountant ethics and ends with the preventive solution. This research using qualitative approach with descriptive methods. This article finds that if it's related to management accountant ethics, sanctions for violating the principles of integrity, objectivity, confidentiality, and professionalism are by reducing the annual bonus, rotating positions, demoting positions, and the most extreme by dismissing the employee. Prevention efforts can be done by improving the ethical work climate. While, the violation of the competency principle is by giving warning letter with sanctions for reducing the annual bonus and rotating positions in other divisions. Prevention efforts can be done are providing education and training to improve the competence of the accountants.
 Keywords: Solution; Budgetary Slack; Management Accountant Ethics.

The Effect of Ethical Leadership and Leadership Effectiveness on Employee’s Turnover Intention in SMEs: The Mediating Role of Work Engagement

Purpose: The purpose of the present study is to examine the impact of ethical leadership and leadership effectiveness on employee’s turnover intention in SMEs, with an emphasis on the mediating role of work engagement. Design/Methodology/Approach: A quantitative approach was used. In particular, a research model has been empirically tested, using primary data collected from SMEs employees in two different countries. Findings: Ethical leadership and leadership effectiveness play an important role in predicting turnover intention. Moreover, work engagement mediates the relationship between ethical leadership, leadership effectiveness and turnover intention. Practical Implications: Α leadership approach which is both ethical and effective at the same time is more likely to create a productive, ethical and trusting work climate, conducive to the work engagement of employees and, therefore, reduce turnover. Originality/value: The role of ethical leadership and leadership effectiveness as well as work engagement on employee turnover in SMEs is currently under-researched.

The effect of ethical work climate on the organizational citizenship behavior of academic nurses.

This study demonstrates the effect of academic nurses' perceptions of ethical work climate on their organizational citizenship behaviour. Establishing healthy relationships in organizations and ensuring organizational effectiveness depend on workers' perception of organizational ethics and voluntary behaviours that improve their organizations. This study was conducted with 644 academic nurses working in public institutions of higher education that offer nursing education at the undergraduate level in Turkey. The data were collected using a sociodemographic characteristics form, the Ethical Climate Scale and the Organizational Citizenship Behaviour Scale. The data were evaluated using statistical software. Approvals for the study were obtained from the institutions and their ethics committees, and the participants' consent was obtained. This study found there was a significant relationship between academic nurses' perception of ethical work climate and their organizational citizenship behaviour. Ethical work climate based on social responsibility had the most effect on organizational citizenship behaviour. Academic nurses' perceptions of ethical work climate affect their organizational citizenship behaviour. Academic nurses should act in accordance with the laws and both professional and personal moral codes in the work environment, take into account team and institutional interests, be aware of their social responsibilities and be efficient. In this way, they can provide an ethical work environment and be a good organizational citizen based on volunteering and courtesy, thinking about team members, acting with advanced task awareness and supporting the development of the organization.

Influence of moral intelligence, principled leadership and trust on organisational citizenship behaviour

Background: Organisational citizenship behaviour (OCB) plays a substantial role in individual and organisational performance.Aim: The aim of the study was to investigate how moral intelligence and principled leadership can influence trust in the leader and OCB.Setting: Data were collected from 300 employees from various organisations in South Africa. Purposive, non-probability sampling was used.Methods: A theoretical model and hypotheses were developed to explain the structural relationships among the latent variables. Data were analysed by means of item analysis and confirmatory factor analysis conducted via structural equation modelling (SEM).Results: High levels of reliability were found for the measurement scales. Good model fit was demonstrated for the measurement and structural models. Empirical support was found for the significant mediating effects of principled leadership and trust in leaders in the indirect relationship between moral intelligence and OCB. The Principled Leadership Scale (PLS) could be used in the selection or development of principled leaders to develop an ethical culture to combat the high levels of corruption that many organisations face. Principled leaders play a key role in creating an ethical and trusting work climate conducive for OCB.Conclusion: This study is the first to analyse the joint relationships among the specific latent variables in the structural model. Furthermore, the study provided the first supporting evidence for the concurrent validity of the newly developed PLS.

Ethical Work Climate, Moral Courage, Moral Distress and Organizational Citizenship Behavior among nurses

Objective: The overall aim of this study is to assess the quality of work-life among nurses working in ICU departments at governmental hospitals in the Gaza Strip. Methods: The researcher used a quantitative cross-sectional descriptive design. The population of the study consisted of all ICU nurses working at 5 Governmental Hospitals in the Gaza Strip/Palestine. A self-administered questionnaire was distributed to 102 nurses which was developed by the researcher, out of which (88.6%) responded, data was analyzed by using the statistical package of social science version 23 using descriptive statistics, means, standard deviation onesample t-test, and independent t-test. The validity of the questionnaire was tested and the total instrument reliability test (Cronbach’s Alpha) gave a score of 0.924 and it is considered a high score. Results: The results of the study showed, about two-thirds of the participants (75.5%) were married, and the respondents' age was between 21 and 50 years and the highest number of nurses 50 (49.0%) aged 30-39 years, and the nurses had bachelor (85.3%) while (9.8%) had mastered. The males represented (76.5%) of the participants and their years of experience in ICU were between 1 and 15 years. And the results of this study showed that the overall level of work-life domains was moderate (mean=3.31, S.D. =0.48) with total relative weight (66.2%), and the total weight for each domain as following job autonomy domain gets the first rank followed by job satisfaction followed by staff retention, and last rank domain was work environment with relative weight as follow (72.0%), (69.4%), (63.5%) and (62.5%). Also result showed statistically significant differences between nurses' responses regarding gender, female nurses have higher mean in quality of worklife domains compared to males, while no statistically significant differences between the quality of work-life domains with qualification, job title, marital status and Experience years in ICU. Conclusion: As QWL has an important impact on attracting and retaining employees, it is necessary to pay more attention to the nurses' QWL and its affecting fact ors. The policy makers should develop strategies for improving the nurses' QWL, so that, nurses will be able to perform better care for their patients. This research provides an initial step in understanding the work-life of ICU nurses at governmental hospitals in GS.

Ethical Work Climate, Moral Courage, Moral Distress and Organizational Citizenship Behavioramong Nurses

Ethical work climate and moral courage are important elements influencing the actions of nurses and their organizational citizenship. This study aimed to investigate the relationship between ethical work climate, moral courage, moral distress, and organizational citizenship behavior among nurses at Zagazig university hospitals, Egypt. A descriptive correlational design was used for this research. A stratified random sample of 384 nurses was chosen from the above mentioned settings. Four tools were utilized for data collection: Hospital ethicalclimate scale, professional moral courage scale, moral distress scale and organizational citizenship behavior scale. Results: Revealed that,89.1% of nurses had positive perceptions of ethical work climate. Likewise, 85.4% and 83.1% of nurses had high levels of moral courage and moral distress respectively, and 47.7% of them had moderate level of organizational citizenship behavior. Conclusion: Ethical work climate was significantly and positively correlated to moral courage and organizational citizenship behavior, while it was negatively correlated to moral distress. Recommendation: Developed continuing education, and discussions promote positive ethical climates within the organization

Moral organizational creativity: Exploring ethical antecedents for a new construct

The objective of this article is to provide the means of supporting the coexistence of creativity and ethics at the organizational level. It contributes to the literature by offering a process model that shows how organizational creativity can be combined with ethics. This work begins by examining how the features of ethical work climates may affect creativity in organizations. We advocate the position that an organization can be both creative and moral through the triggering of moral imagination, dependent in part on the type of ethical work climate espoused in the workplace. As a result, we offer a new formulation of organizational creativity that includes an explicit ethical dimension: moral organizational creativity. This expanded concept treats the dominant elements of ethical work climates and moral imagination as essential ingredients of ethical and organizational creativity. Investigating the link between ethical work climates and moral imagination is meaningful to understanding how an organization can address the requirements of creativity and ethics and therefore enhance organizational creativity.

Pengaruh Kepercayaan Manajerial, Orientasi Jangka Pendek, dan Iklim Kerja Etis Terhadap Senjangan Anggaran

The research aims to examine the effect of managerial trust, short-term orientation, and ethical work climate on budgetary slack. Budgetary slack is the difference between budgeted revenues and expenses with estimates that can be obtained. The location of the study was conducted at the Office of Labor and Energy of Mineral Resources in Bali Province. The sampling method used is nonprobability sampling by census or total sampling. Data collection methods used survey methods by distributing questionnaires with 80 respondents. The data analysis technique used is multiple linear regression analysis. The results obtained are managerial trust negatively affect budgetary slack, short-term orientation has a positive effect on budgetary slack, and ethical work climate has no effect on budgetary slack.
 Keywords: Managerial Trust; Short-term Orientation; Ethical Work Climate; Budgetary Slack.

Ethical Work Climate, Moral Courage, Moral Distress and Organizational Citizen Ship Behavior among Nurses

Ethical work climate and moral courage are important elements influencing the actions of nurses and their organizational citizenship. This study aimed to investigate the relationship between ethical work climate, moral courage, moral distress, and organizational citizenship behavior among nurses at Zagazig university hospitals, Egypt. A descriptive correlational design was used for this research. A stratified random sample of 384 nurses was chosen from the above mentioned settings. Four tools were utilized for data collection: Hospital ethicalclimate scale, professional moral courage scale, moral distress scale and organizational citizenship behavior scale. Results: Revealed that,89.1% of nurses had positive perceptions of ethical work climate. Likewise, 85.4% and 83.1% of nurses had high levels of moral courage and moral distress respectively, and 47.7% of them had moderate level of organizational citizenship behavior. Conclusion: Ethical work climate was significantly and positively correlated to moral courage and organizational citizenship behavior, while it was negatively correlated to moral distress. Recommendation: Developed continuing education, and discussions promote positive ethical climates within the organization

Antecedents of Workplace Deviance: Role of Job Insecurity, Work Stress, and Ethical Work Climate

Antecedents of Workplace Deviance: Role of Job Insecurity, Work Stress, and Ethical Work Climate

The relationship between ethical work climate and organizational commitment among staff nurses: a comparative study

Background Ethical work climate of staff nurses has been used in many workplaces to explain issues related to organizational commitment ethical climate or is reflected in an organization’s objectives, which aim to develop its staff by providing them good working environment and condition, as well as assisting and supporting them in having job satisfaction, and thus, these all will enhance commitment among the staff toward the organization. Aim The current study assesses the relationship between ethical work climate and organizational commitment among staff nurses. Design A descriptive correlational design was used. Setting The current study was conducted in inpatient departments at governmental and private hospitals. Patients and methods The study sample composed of all staff nurses who were working in governmental hospital and private hospital and accepted to participate in the study, totaling 268 nurses. At private hospital, their numbers were 157 staff nurses, and at governmental hospital, the numbers were 111 nurses. Tools Data were collected by using two tools: the first tool was ethical work climate questionnaire and the second tool was organizational commitment questionnaire. Result There were highly statistically significant differences between governmental and private hospitals in the ethical climate and organizational commitment. Conclusion There is a highly statistically significant correlation between ethical climate and organizational commitment. Recommendation The executives should clearly understand the factors that reinforce organizational climate and organizational commitment. the factors of organizational climate which that organizations should focus on the open system factor including innovation and flexibility, outward focus, reflexivity.

Organizational Ethical Work Climate: A Systematic Review of the Literature

Organizational ethical work climate is an important area of research in the domain of organizational environment and ethics. The pioneering empirical research on organizational ethical work climate was first published in the year 1988 by Bart Victor and John B. Cullen. Over the past 30 years, numerous research works have contributed to a wide list of consequences of ethical climate, both at individual and organizational level. This paper consolidates the state of empirical research on ethical work climate, published since the year 1988. It also synthesizes various research perspectives into a comprehensive framework and presents the nomological network of ethical work climate. The paper highlights important contradictions and gaps at the conceptual, methodological, and on the contextual fronts. The article discusses the future research agenda based on a comprehensive understanding of the review.

Research contributions: The role of the iconoclast

Research contributions: The role of the iconoclast

Attitudinal Effects of Ethical Work Climate: An Organizational Analysis

The past two decades have observed a growing research interest in understanding the impact of ethical organizational context on public employee work attitudes. This study contributes to this growing body of literature on the link between ethics and management by examining how public agencies’ level of ethical work climate (EWC) influences agency-level work motivation and turnover intention rate (measured separately as intention to transfer to another agency and intention to leave the federal government). An organizational-level analysis of federal government data shows that EWC is a critical element of a desirable workplace where employees are motivated to work hard. A federal agency's level of EWC is also associated with the agency's transfer intention rate, but not with the agency's rate of employees intending to leave the federal government. The paper discusses implications of the research findings and concludes by discussing its limitations and making suggestions for future research.

Ethical work climate, organizational identification, leader-member-exchange (LMX) and organizational citizenship behavior (OCB)

PurposeThis paper aims to propose and test a moderated mediation model examining the relationships among ethical work climate, organizational identification, leader-member-exchange (LMX) and organizational citizenship behavior (OCB).Design/methodology/approachNumerous regression analyses were performed using PROCESS (version 2.13), a macro for SPSS developed by Hayes (2017) to test this moderated mediation model.FindingsThe analytical results showed that organizational identification mediates the positive relationship between an ethical work climate and OCB. The analytical results also showed that LMX moderates the direct effect of ethical work climate on organizational identification and that LMX also moderates the indirect effect of ethical work climate on OCB via organizational identification.Practical implicationsThis study provides numerous valuable implications for hotels to develop effective strategies to promote employees’ OCB and improve their organizational identification.Originality/valueThis study was the first attempt to propose and test a moderated mediation model that explores the relationships among ethical work climate, organizational identification, leader-member-exchange (LMX) and OCB.

Corporate social responsibility, firm performance and tax risk

PurposeThe purpose of this study is to investigate whether corporate social responsibility (CSR) can lower tax risk. Previous studies have demonstrated a negative link between CSR and tax aggressiveness. Generally, corporations engaging in social irresponsibility tend to undertake aggressive tax planning; whereas socially responsible firms enjoy tax savings. Because several recent studies have suggested that lower tax payments do not necessarily create higher tax risk, an exploration of the relationship between CSR and tax risk was not only interesting but also important.Design/methodology/approachUsing an ethical perspective of CSR, this paper argues that executives who are nourished by an ethical climate tend to make responsible and reliable operating decisions. Therefore, their corporations would have better control of tax administration, and the corresponding tax risk would be constrained. Such corporations would enjoy greater tax savings while keeping their tax risk at relatively low levels. However, this reasoning ignores the fact that limited economic resources would constrain a firm from practicing CSR in the form of donations. This situation would also influence its attitude toward tax strategies. Specifically, when a firm’s performance is unsatisfactory, the cultural effect of CSR may diminish or even disappear.FindingsFirms donating additional resources to CSR activities can construct a more ethical work climate that encourages executives to control tax risk while lowering tax expenses. For firms with unsatisfactory performance, the ethical benefits of CSR could disappear, thus suggesting a relationship with firm performance. This finding contributes to the knowledge on the ethical implications of CSR and proposes that the culture argument is conditional on satisfactory firm performance.Originality/valueThis study explores the association between corporate culture (CSR) and tax risk. The empirical results help shareholders, analysts and other investors to make their business decision better because CSR or corporate culture is less likely to change suddenly or dramatically in an abbreviated time. The finding of this study shed light on the importance of corporate culture on making an investment evaluation or decision. In addition, this study extends the research on CSR by demonstrating that the effects of CSR are conditioned on firm performance. The beneficial effect of CSR on tax risk would disappear when firms have unfavorable financial performance.

Analyzing the Relationship of Ethical Work Climate, Job Satisfaction, Organizational Commitment and Job Performance in Tabanan University, Bali

Analyzing the Relationship of Ethical Work Climate, Job Satisfaction, Organizational Commitment and Job Performance in Tabanan University, Bali

Do ethical work climates influence supplier selection decisions in public organizations? The moderating roles of party politics and personal values

PurposeThe purpose of this paper is to examine the relationship between ethical work climates (EWCs) and supplier selection decisions (SSDs), and the moderating roles of party politics and personal values on this relationship.Design/methodology/approachA total of 600 senior-level personnel from 40 Nigerian public organizations were surveyed using structured questionnaires. Multiple regression analysis was used to test the hypotheses developed for the study after assessing construct reliability and validity.FindingsResults show that both high and low levels of external political pressures significantly reduce the perception that organizational SSDs are ruled based and pro-social in nature. Furthermore, regardless of the level of perception of instrumental personal values by employees, instrumental ethical climates significantly determine SSDs; principled/cosmopolitan climate and benevolent/cosmopolitan climate only become significant perceptible determinants when there is less room for the accommodation of personal goals during SSD processes.Research limitations/implicationsThis study only examined the relationship between ethical climate perceptions and SSDs without controlling for the effects of some important possible intervening variables on this relationship. Therefore, the study encouraged future researcher to enhance the generalizability of the findings by incorporate relevant control variables in the model, as well as examining other decision phases in the public buying process.Originality/valueThis study is original to the extent that only a few studies in the literature are devoted to perceptions of EWCs in African organizations, and no previous studies have examined this phenomenon in relation to SSDs in Nigerian public firms.

Validation of Arnaud’s ethical climate index by public sector auditors in Malaysia

PurposeThe purpose of this paper is to empirically test Arnaud’s (2010) ethical climate index (ECI) of measuring ethical work climate (EWC) in the context of Malaysian public sector auditors (PSAs).Design/methodology/approachEWC is conceptualized as four main components with two sub-components. Questionnaires were distributed to the population of PSAs in the Malaysian National Audit Department (NAD). Factor analysis (principal component analysis [PCA]) was used to verify the components of EWC.FindingsResults from PCA revealed that EWC, indeed, has four main components. Therefore, the findings of this study provide empirical evidence that validates Arnaud’s (2010) EWC model, although tested on PSAs in Malaysia.Research limitations/implicationsThis paper has a limited purpose, which is to test whether the ECI could be applied to PSAs in Malaysia to derive the original four main components of Arnaud’s EWC. Thus, this study does not evaluate the EWC of PSAs or determine causal relationships between EWC and other variables; these are left to future studies.Practical implicationsThe findings of this study confirm that Arnaud’s (2010) ECI is sufficiently resilient to be applied to the context of PSAs in Malaysia. Hence, future studies could use this index to measure EWC not only in the public sector but also in the private sector. Future research could also further test this index in different contexts.Originality/valueArnaud’s (2010) ECI was originally applied in the context of the private sector in a developed country. Hence, this study adds value by extending the ECI to the public sector in a developing country, Malaysia.