Ethical Culture Research Articles

Understanding the Realities of Financial Crime in Public Institutions: Female Public Servants' Insights

This study assessed public female employees’ perceptions of financial crimes in Somali public sector, using a descriptive research. Research on financial crimes, corruption and fraud ware male dominated, so, female offenders, as well as female participation in research, have received less attention. However, recent studies have focused on the intersection of gender and financial crimes. Researchers collected primary data from 64 female employees working in various public organizations and analyzed it using SPSS. Studies based on perception play a key role in connecting actual circumstances with individual experiences. The results indicate that public female employees perceive financial crimes as widespread and complex issues, but also believe that they are both preventable and detectable. The findings of this study align with those of previous research, identifying the elements of the fraud triangle (Pressure, Rationalization, Opportunity) and fraud diamond (Capability) as the key contributors to financial crimes within the Somali public sector. The survey highlights the significant economic and social impacts of financial crimes, including increased government expenditures, budget deficits, impeded socio-economic development, and resource misallocation, as well as the detrimental effects on the private sector and public institutions. The paper suggests several measures to improve financial crime prevention. It recommends strengthening governance, accountability and transparency systems, establishing effective independent oversight bodies, increasing public access to financial information, promoting ethical culture and enforcing ethical codes for public servants, investing in law enforcement capacity, and educing socio-economic disparities to create a more equitable society. This study is the first attempt to assess public female employees’ perception of financial crimes in Somalia. It offers new perspectives on the root causes, and consequences of these bad practices, and sheds light on how these crimes can be prevented, and detected by offering key actionable insights to policymakers.

Research on the Evolution of Neo-Confucianism in Chinese Ming Dynasty and the Restoration of Literature

Abstract The Ming Dynasty was an important period of cultural flourishing in Chinese history, with the evolution of Neo-Confucianism and the literary revival being the two major factors shaping thought and literary development during this period. This paper explores systematically the gradual evolution of Neo-Confucianism in the Ming Dynasty, particularly the dominant position of the Cheng-Zhu School of Neo-Confucianism in the early Ming Dynasty and its subsequent diversified transformations, such as the rise of Wang Yangming’s School of Neo-Confucianism and its emphasis on individual moral cultivation and social practice. At the same time, the literary revival movement in the Ming Dynasty aimed to revive ancient classics and styles. The trend of “literature must be Qin and Han, poetry must be prosperous Tang” has been sparked, injecting classical spirit into literary creation. The moral education of Neo Confucianism and the literary revival movement had a profound interactive impact on the ideological and cultural level, jointly promoting the development of Ming Dynasty’s social culture. This article analyzes the influence of Neo Confucianism on social ethics and political education, as well as the shaping of the spiritual outlook of literati through the literary revival movement and explores the historical contributions and limitations of both. This article also evaluates the status of Neo Confucianism and literary revival in Ming Dynasty culture and their profound influence on future generations. It is believed that both are not only important manifestations of Ming Dynasty cultural characteristics, but also provide key perspectives for understanding traditional Chinese thought and literary evolution.

Assessing the Role of Professional Reference Groups in Shaping Ethical Standards in Financial Accounting Practices for Effective Service Delivery in Nigeria

This study aimed to assess the role of professional reference groups, specifically the Institute of Chartered Accountants of Nigeria (ICAN) and the Association of National Accountants of Nigeria (ANAN), in shaping ethical standards for financial accounting practices in Nigeria. The research identified critical issues regarding the effectiveness of these groups in establishing and enforcing ethical guidelines, which are essential for the integrity of financial reporting. The statement of the problem highlighted challenges such as inadequate enforcement mechanisms, limited resources, and the need for a more cohesive approach to ethical compliance among accountants. A quantitative research methodology was adopted, involving a structured questionnaire distributed to 751 accredited firms of chartered accountants in Nigeria. The sample size was determined using Taro Yamane's formula, ensuring a representative data collection process. The analysis revealed that professional reference groups significantly influence ethical standards and the behavior of accountants. Major findings indicated that while the ethical guidelines set by ICAN and ANAN are effective in promoting ethical behavior, enforcement challenges persist, undermining their impact. Additionally, the study found that these groups positively influence organizational culture, enhancing the accuracy and integrity of financial reporting. The conclusion emphasized the importance of strengthening enforcement mechanisms and continuous training for accountants to uphold ethical standards. Recommendations included improving enforcement practices, offering regular training programs, fostering collaboration with regulatory authorities, and promoting an ethical culture within organizations. By addressing these issues, professional reference groups can enhance their effectiveness and ensure greater compliance with ethical standards, ultimately contributing to the overall performance and trustworthiness of the accounting profession in Nigeria.

Importance of ethical behavior in sales organizations

The study explores the critical role of ethical behavior within sales organizations, highlighting its impact on trust, reputation, and sustainability. With increasing scrutiny from regulatory bodies and customers, ethical practices have become essential in mitigating legal risks, fostering long-term client relationships, and maintaining a positive corporate image. The research investigates the multifaceted effects of ethical behavior, including its influence on organizational culture, employee motivation, and adherence to legal frameworks. Through qualitative methodologies, the study delves into the ethical dilemmas faced by sales professionals, the organizational factors shaping their conduct, and the implications of ethical or unethical practices on customer loyalty and brand reputation. Additionally, it examines the alignment of ethical behavior with corporate social responsibility, emphasizing its broader societal impact. By addressing gaps in current literature, this research provides actionable insights for fostering an ethical culture within sales teams and enhancing compliance with industry regulations. Ultimately, the findings aim to equip organizations with strategies to build sustainable and ethically sound sales environments.

Tracing the Cultural Genes of the Great Striving Spirit of the Chinese Nation

The great striving spirit is one of the most important spiritual symbols of the Chinese nation, which has gradually formed through philosophical thinking and historical practice in the long river of history. The great striving spirit originated from Zhouyi, which states that “As Heaven is in constant motion and vibrant, virtuous men should strive continuously for self-improvement.” This indicates the respect and adherence of the ancestors to the laws of cosmic motion. Next, the “Three immortality” of “Li De”, “Li Gong”, and “Li Yan” demonstrate the ideal of striving for a civilized and developed society, with moral cultivation as the fundamental premise. Next, Wang Yangming, a representative figure of the Confucian philosophy of mind, proposed classic propositions such as “the unity of knowledge and action” and “the pursuit of conscience”, he implemented moral cognition and moral practice into daily cultivation and included human transcendence and striving spirit in every detail of life. These precious spiritual treasures have influenced countless people and gathered into a great tide of striving spirit, creating outstanding spiritual and material civilization for the Chinese nation and making tremendous contributions.

A qualitative study on the elements of ethical culture among the managers of small and medium-sized enterprises (SMEs) in Malaysia

A qualitative study on the elements of ethical culture among the managers of small and medium-sized enterprises (SMEs) in Malaysia

The Theoretical Connotation and Integration of the Second Integration in the Perspective of Social Viewpoint

Abstract: From the perspective of social view, we systematically sort out the historical background of Marxism' "second integration",and profoundly understand the profound, innovative, developmental and pluralistic value implications of the "second integration". We should also deeply understand the profound, innovative, developmental, and pluralistic value implications of the "second combination". The traditional Confucian view of society with "Mingde" as its cultural gene and the concept of free human association in the perspective of humanity as a whole have greatly enriched the theoretical connotation of the "second combination". Based on the above rich theoretical connotation,we have taken the "one center", i.e., the social concept of "the world is public" as the center, the "two basic points", i.e., moral cultivation as the fundamental basis of the relationship between oneself and the group, and the "two basic points", i.e., the moral cultivation as the fundamental basis of the relationship between oneself and the group. From "one center", i.e., centering on the social concept of "the world is public", "two basic points", i.e., moral cultivation as the fundamental basis of the relationship between oneself and one's group, and "harmony and difference" as the principle of interaction and integration, we are actively searching for the way of integration and the path of practice of the "second union" under the perspective of the social viewpoint.

ФОРМУВАННЯ КОМУНІКАТИВНОЇ ТОЛЕРАНТНОСТІ ЯК НЕОБХІДНОЇ УМОВИ ДЛЯ РОЗВИТКУ ПЕДАГОГІЧНОЇ ЕТИКИ У ПРОФЕСІЙНІЙ ДІЯЛЬНОСТІ ПЕДАГОГА

The article examines the formation of a teacher’s communicative tolerance as an important component of his ethical culture and professional development. This process is complex and continuous, as it is based on the active interaction of the individual with the professional environment, which significantly affects the effectiveness of pedagogical work. Communicative tolerance is the basis for professional self-development, self-education and self-realization of teachers. It is noted that the concept of “tolerance” remains ambiguously interpreted and is often equated with “tolerance” in scientific sources, originating from the Latin term toleranttia. Researchers also interpret the term “communicative tolerance” in different ways, describing it as a professional quality manifested in the pedagogical environment during interaction with people with whom specialists have to work directly. The importance of communicative tolerance as a necessary condition for the development of pedagogical ethics in professional activity is highlighted. It is noted that tolerance affects the attitude towards other people, their psychological states, qualities and actions in the process of communicative interaction. Communicative tolerance covers the focus of consciousness on tolerant and conflict-free communication, as well as a benevolent type of interaction. This issue is especially relevant for teachers who, as carriers of cultural values, have the task of forming in their students the ability for effective interaction, empathy and respect. It was found that the teacher and students may have different values ​​and orientations in the field of interaction, which can lead to manifestations of communicative intolerance towards each other. As for the ethical aspect, it reflects the ethical norms that the teacher adheres to – being guided by a sense of duty or a habit of acting irresponsibly. Emphasis is placed on the importance of developing communicative tolerance as an essential element in the training of specialists in the pedagogical field, which contributes to the creation of a positive sociocultural environment. Key words: communicative tolerance, communicative competence, pedagogical ethics, professional activity, benevolence, interaction.

Pengaruh budaya akhlak dan iklim kerja terhadap kinerja karyawan mail processing center (MPC) Bandung

This research explores the impact of ethical culture and work climate on the performance of employees at the Mail Processing Center (MPC) in Bandung. The study aims to analyze the correlation between ethical values embraced within the organizational culture and the overall work atmosphere with the individual and collective performance of MPC employees. The research methodology involves data collection through surveys, interviews, and performance evaluations. The findings of the study reveal significant insights into how ethical culture and work climate contribute to shaping the employee performance landscape at MPC Bandung. The research outcomes provide valuable recommendations for cultivating a positive ethical environment and improving the work climate, ultimately enhancing the overall performance of employees within the Mail Processing Center.

Professional Self-Care in Social Work Practice: A New Conceptual Framework.

Social work practitioners have experienced increased rates of burnout, fatigue, and occupational stress. To combat deteriorating mental health, the National Association of Social Workers' Code of Ethics has called for a renewed focus on self-care practice. Yet, self-care education often fails to consider how to integrate practices into the workplace, especially with constrained resources and increasing caseloads. The purpose of this study was to examine healthcare social workers' perceptions of self-care in the workplace. Semistructured virtual interviews were conducted with healthcare social workers (N = 43) across the state of Texas. Interviews were transcribed verbatim and redacted to protect participant confidentiality. Through content analysis, the research team analyzed transcripts by selecting meaningful units of text to create codes and categories. Themes were then developed, and the research team refined codes, discussed inconsistencies, and reached consensus. Findings demonstrate self-care in the workplace includes (a) individual strategies, identified by strong and trustworthy peer support systems and boundary management; (b) intrapersonal strategies, identified by formal supervision and advocacy and activism; and (c) institutional strategies, identified by ethical workplace cultures that invest in mental health and explicitly value social work. These data inform a framework to adapt self-care from an individual necessity to a shared responsibility among organizational leadership.

Current Situation and Trend of the Research on the Consciousness of Community of the Chinese Nation: A Bibliometric Analysis Based on CSSCI Core Journals

To firmly build the sense of community of the Chinese nation is the main line of all work carried out in ethnic areas in the new era, and is an important ideological project of socialism with Chinese characteristics in the new era. This paper selected 1967 CSSCI papers on the consciousness of community of the Chinese nation in Cast-in-place from 2017 to 2024 as the research data, and used CiteSpace 6.3.R1 software to make statistics on the number of publications, author analysis, keyword co-occurrence analysis, keyword cluster analysis, keyword emergence analysis, and distribution analysis of publishing institutions and funds. Draw a visual visual map to show the research status and trend of the Chinese nation's community consciousness. The analysis results show that: the national policy has a strong guidance for building the Chinese nation's sense of community; Ethnic areas and ethnic colleges and universities have great influence on the research of the consciousness of the Chinese nation community. The research on the consciousness of the Chinese nation community involves a wide range of disciplines. The degree of researcher cooperation is low; In the current research, "times value", "common prosperity", "cultural self-confidence", "moral cultivation" and "symbols" have been extensively studied, which is the hot content of the current consciousness of the Chinese national community.

The Interplay of Happiness and Sustainability: A Multidimensional Scaling and K-Means Cluster Approach

This study examines the intricate relationship between national happiness and sustainability by analyzing data from the 2024 World Happiness Report (WHR) and the Sustainable Development Goal (SDG) Index across 74 countries. Employing multidimensional scaling (MDS) and K-means clustering, we investigate the interplay of economic, social, and environmental factors that contribute to subjective well-being. Our results indicate that high-income countries, particularly those characterized by secular–rational values, tend to achieve elevated scores in both happiness and sustainability. In contrast, lower-income nations exhibit diverse cultural value systems that significantly influence their happiness and sustainability outcomes. This analysis identifies distinct clusters of countries with unique governance and cultural profiles, underscoring the inadequacies of traditional economic indicators in measuring societal well-being. By integrating sustainability metrics into happiness assessments, we propose a comprehensive framework for understanding and promoting human happiness. These findings offer critical insights for policymakers aiming to address pressing global challenges, including inequality and health disparities.

Does the presence of a sustainability committee strengthen the impact of ESG disclosure on tax aggressiveness? Insights from North America

AbstractWe investigate the influence of ESG disclosure on tax aggressiveness within the North American Travel and Leisure (T&L) sectors, specifically examining the role of sustainability committees in this relationship. Our analysis utilizes longitudinal panel data from the USA B3000 and Canadian S&P/TSX indices over the period from 2010 to 2020. Employing fixed-effects panel quantile regression with two distinct measures of tax aggressiveness, our findings indicate that firms with a focus on ESG tend to display higher levels of tax aggressiveness. This suggests that some companies might use strong ESG performance as a facade to obscure aggressive tax strategies. Moreover, our research introduces new evidence that the existence of sustainability committees can both hinder corporate tax aggressiveness and foster an ethical corporate culture, which aligns higher ESG engagement with lower tax aggressiveness. Our study underscores the importance of fostering tax compliance in T&L companies, emphasizing that individuals and corporations, which often seek direct state benefits, regard robust public services as essential for encouraging adherence to tax regulations. Furthermore, sustainability committees play a crucial role in enabling firms to address broader social issues, including tackling tax aggressiveness, thus shaping their sustainability agendas.

The Post Office Scandal: Implications for Management, Leadership, and Governance

Many have become more aware of the Post Office (PO) scandal because of the screening of the docudrama Mr Bates vs The Post Office in 2024 (ITV, 2024) and coverage of the recent Public Inquiry (Post Office Horizon IT Inquiry, 2024). However, there are also now several publications concerning the case which highlight key failures in governance, leadership and management that can be addressed. This working paper reviews the case from documented sources and applies critical insight to understand the case from the perspective of both business ethics and organisational behaviour. The author is a former Manager of Ethics and Responsible Business Practices for a global professional services firm, and the co-author of the Economist book, Business Ethics (Moon and Bonny, 2001). The paper highlights the need to build ethical and responsible decision-making cultures from the top down. However, setting the ‘tone at the top’ is no longer a useful paradigm. Too often senior leaders’ distance themselves from the actual running of the enterprise to be fully aware of potential risks that need to be managed. In the case of the PO, key learning points are highlighted in this regard with reference to the work of the investigative journalist Nick Wallis (2021, 2022) and other key authors.

A Code of Ethics for the social performance profession

I advocate for the establishment of a Code of Ethics for social performance professionals, particularly in the extractive and energy industries where faster and more production is essential for the energy transition. Demand for social performance practitioners is increasing. As the profession evolves, it faces significant challenges due to a lack of standardised qualifications and frameworks. In this opinion piece, I underscore the critical role social performance professionals play in advising corporate decision-making and the necessity for professionalisation of the field. A Code of Ethics recognises three unique aspects of social performance practice that demand specific ethical guidance: multi-stakeholder accountability, complex power dynamics, and consideration of long-term impacts. The concept of ethical maturity in practitioners’ decision-making processes is discussed, and a set of ethical principles proposed, illustrated with practical scenarios. I conclude by emphasising that a well-defined Code of Ethics is essential for building a profession that is valued for its accountability, integrity and culture of ethics. Dialogue among practitioners and stakeholders is crucial to ensure that the code reflects the complexities of social performance practice and contributes to responsible business practices.

FORMATION OF LINGUISTIC AND DIDACTIC BASIS OF DISCOURSE-NORMAL ETHICS (ETIQUE) IN PUPILS

Speech-normative moral rules are the rules of human behavior in society, a set of norms of relations between people of different legal, social and intellectual status. The rules of speech-normative ethics are a part of moral culture. This article deals with the formation of linguistic and didactic foundations of speech-normative ethics (etiquette) in pupils.

Competitive advantages of transparency: How anti-corruption initiatives can drive innovation and growth in the energy sector

This review examines the role of anti-corruption initiatives in driving innovation and growth within the energy sector, with a particular focus on emerging markets. As global demand for energy continues to rise, the imperative for ethical and transparent business practices grows stronger. This study synthesizes current literature on anti-corruption measures, transparency initiatives, and their impacts on competitive advantage in the energy industry. Through a comprehensive analysis of case studies and empirical research, we identify several key mechanisms through which transparency can foster innovation and drive growth. These include enhanced stakeholder trust, improved access to capital, attraction of top talent, and the creation of an ethical corporate culture that encourages innovation. Our findings suggest that successful anti-corruption initiatives in the energy sector require a nuanced understanding of local contexts, strong leadership commitment, and the strategic use of technology. The review also highlights the potential of open data platforms and blockchain technology in facilitating transparency and compliance. By identifying key factors contributing to successful anti-corruption efforts and their subsequent impacts on innovation and growth, this study provides valuable insights for policymakers, industry leaders, and researchers working towards a more transparent and innovative energy sector. Future research directions are proposed to further explore the long-term impacts and scalability of these initiatives across different market contexts.

Membangun Sistem Pengendalian Internal untuk Menanggulangi Resiko Fraud di Perusahaan

This article discusses the development of an internal control system as an effort to overcome the risk of fraud in the company. Through in-depth analysis of existing policies, procedures and practices, this research identifies key elements that can strengthen organizational integrity. Using a case study approach, this article shows how implementing effective controls, employee training, and reporting mechanisms can increase transparency and accountability. The results of this research conclude that a comprehensive internal control system not only reduces the risk of corruption, but also encourages an ethical culture in the work environment, thereby supporting the company's sustainability and reputation.

Peran Edukasi dan Pelatihan dalam Upaya Pencegahan Korupsi di Lingkungan Perbankan

Banking is crucial in efforts to prevent corruption, serving as the frontline in financial management and transactions. This article examines the role of education and training in combating corruption within the banking sector. The study aims to demonstrate that corruption in banking can undermine public trust and economic stability. I employ a literature review and observations of education and training initiatives aimed at corruption prevention in banking. Key issues identified include employees' inadequate understanding of work ethics and anti-corruption policies, along with insufficient systematic training. This research analyzes various education and training programs implemented in banks and assesses their effectiveness in enhancing employee awareness and commitment to anti-corruption practices. I highlight that comprehensive education and continuous employee training are essential for significantly mitigating the risk of corruption in banking by fostering a transparent and ethical organizational culture. It is critical for banking institutions to enhance anti-corruption awareness among their employees. Training programs should engage all employee levels and include regular evaluations to assess their effectiveness. Ultimately, the goal is to create a safer banking environment free from corrupt practices.

Research on the Strategy of Integrating Excellent Traditional Chinese Culture into the Ideological and Political Education Curriculum of English Majors

With the proposed fundamental task of moral cultivation, ideological and political education in colleges and universities has ushered in a new opportunity for reform. To improve the effectiveness of ideological and political education under this background, colleges and universities have organically integrated professional teaching and ideological and political education, actively carried out curriculum ideological and political construction, and achieved certain results. The traditional Chinese culture contains rich national spirit and culture, and integrating it with curriculum ideological and political education can give full play to the advantages of implicit ideological and political education, help students establish cultural confidence, cultivate their patriotic feelings, and thus help them form a sense of national cultural pride, laying a solid foundation for their future development. In this regard, this paper briefly analyzes the strategy of integrating Chinese excellent traditional culture into the English major curriculum, hoping to provide some valuable reference for readers.