Past studies on the ethics of tax evasion seems to focus on comparing tax evasion from various demographic, religious or perspective from different countries. Extensive search through the literature revealed that there were no studies on the effect of money ethics toward tax evasion and also the moderating effect of religiosity on this relationship. Hence, the current research is exploratory in nature and is an attempt to expand the empirical base of research findings on the area of tax evasion from a different viewpoint. The objective of the study therefore is to examine the relationship between money ethics and tax evasion as well as investigating the moderating effect of religiosity (intrinsic and extrinsic) on this relationship. The results of the hierarchical regression analyses showed that money ethics was positively related to tax evasion. Additionally, intrinsic religiosity was also found to moderate the relationship between money ethics and tax evasion. However, the result indicated that extrinsic religiosity was not a moderator in this relationship
This study aims to explore the influence of religiosity, gender and education levels on attitude towards business ethics. Religiosity has long been regarded as the key determinant in shaping ethical values. The well-established scale of Attitude Towards Business Ethics Questionnaire (ATBEQ) was adapted. Religiosity was measured using the Religious Commitment Inventory Scale (RCI-10). There are two dimensions of religiosity -intrapersonal religiosity and interpersonal religiosity. Results showed that intrapersonal religiosity was a significant determinant to attitude towards business ethics but interpersonal religiosity was not. Comparisons were also made across several demographic characteristics with regards to business ethics. There was no significant difference between gender. Significant difference was found in business ethics across different educational levels.
There is an increased emphasis on entrepreneurship research around the globe. The Census of Establishments and Enterprises 2006 shows that 99.2% or 518,996 of business establishments in Malaysia were small and medium enterprises (SMEs). A critical question remains -what factors affect entrepreneurial performance? Not all business start-ups were successful and managed to survive into the future. This study aims to understand how entrepreneurial attitude affects the performance of SMEs in Malaysia. Self-administered questionnaires were distributed to owner managers and data were analyzed using regression model. Results show that all five dimensions of entrepreneurial attitude are positively related to firm performance.
Purpose Utilizing organizational support theory, the purpose of this paper is to examine the mediation effect of perceived organizational support (POS) on the relationship between ethical leadership and citizenship behavior, and investigate the moderating effect of ethnic dissimilarity in the research model. Design/methodology/approach Using a self-administered questionnaire, data were collected from 294 academics of private universities in China, Malaysia and Thailand. The collected data were analyzed using partial least squares path modeling technique on R platform. Findings The study found that ethical leadership is significantly and positively related to POS, which, in turn, related to both distinct dimensions of organizational citizenship behaviors – individual and organization. However, further analysis reveals that ethnic dissimilarity does moderate the hypothesized relationships in the research model, in which POS is found to have a mediation effect in the heterogeneous sample but not in the homogeneous sample in terms of ethnic dissimilarity. Originality/value To the best knowledge of the researchers, this study is among the first few research works examining the interrelationships of ethical leadership, POS, and citizenship behavior in terms of individual and organizational. Moreover, this is one of the earliest studies to examine the concepts in two different samples in terms of ethnic dissimilarity.
The objective of this research is to explore the acceptance of unethical consumption activities of young Malaysian consumer in regards to gender, exposure to ethics education and the amount of allowances received per month. The specific focus on the young consumers is taken into account as this group has been a growing population of consumers in Malaysia with many forms of advertising, promotions and marketing strategies targeted at them. In this study, the sample was drawn from undergraduate students from a private university in Malaysia. The results indicated that female consumers were more ethical in two of the four dimensions of consumer ethical beliefs. Furthermore those who have not taken ethics course were found to be more ethical in at least two of the dimensions of the consumer ethical scale. Finally the quantum of allowance received per month did not influence the level of consumer ethical beliefs in all the four dimensions of consumer ethics.
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