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Ethical Ideology and Ethical Judgments in the Portuguese Accounting Profession

“…This means that there are no significant differences on the ethical judgments between older and younger respondents. This result neither takes the side of those studies suggesting that older individuals hold higher ethical standards (Dawson, 1997;Hartikainen and Torstila, 2004;Ruegger and King, 1992;Serwinek, 1992;Weeks et al, 1999) nor the side of those studies suggesting that, as age progresses, ethical standards become lower (Roozen et al, 2001;Sankaran and Bui, 2003).…”

“…However, there is also some evidence showing a negative relationship between age and ethical decision making. Roozen et al (2001) concluded that ''older people with higher incomes, a lot of work experience and a lot of responsibilities have a less ethical attitude.'' In another study, Sankaran and Bui (2003) with a sample of college students majoring in accounting observed that older students were significantly less ethical than younger ones.…”

The Role of the Institutional Environment in the Relationship between CSR and Operational Performance: An Empirical Study in Korean Manufacturing Industries

“…In this sense, CSR may play an important role in nurturing human and social capital, which creates high levels of trust, positive social relationships, and a close-knit and cooperative work environment. To the extent that CSR can provide commitment toward providing support for employees, employees may also reciprocate by engaging in stronger commitments to the organization, organizational identification, and suspension of self-interest for the benefit of the company's organizational and social performance [28], which can reduce voluntary employee turnover [29,30] and turnover intention [31]. When companies retain knowledgeable employees, human and social capital can be accumulated to improve organizational effectiveness and efficiency [29].…”

Organizational Commitment and Corporate Ethical Values: Exploring the Nexus between Employees' Psychological Contract and Firms' Ethical Behaviour in the Nigerian Insurance Industry

“…This assumption is verifiable, and a number of works have tried to empirically explore the relationship between organisational commitment and corporate ethical values (see Viswesvaran et al, 1998;Schwepker Jr., 2001;Koh & Boo, 2001). Findings from these works seem to suggest that where a manager experiences moral conflict due to lack of fit between his personal ethical standard, and that of the organisation, but did not resign, this tends to lead to reduced job satisfaction (Koh & Boo, 2001) and lower commitment (Paterson, 2003;Rozen, De Pelsmacker, & Bostyn, 2001). Similarly, Schwepker Jr. (2001) found that greater job satisfaction is associated with stronger organisational commitment, and the higher the perceived level of organisational ethical climate, the higher the level of organisational commitment, and the lower the intention to leave the organisation.…”