Ethical work climate and its influence on work-related ethical behaviour among the Malaysian public sector auditors

Loke, Chew Har; Ismail, Suhaiza; Fatima, A.H.

doi:10.1108/ijoes-10-2021-0194

Cited by 4 publications

(1 citation statement)

References 63 publications

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“…The environment of the workplace also influences the performance and behaviour of organisational members (Obiora-Okafo & Imhanrenialena, 2022). It was also found that ethical work climate can influence the work-related ethical behaviour of Malaysian public sector auditors (Chew, Ismail, & Hassane, 2022). According to the Deep Learning Theory, informal learning spaces like the workplace will stimulate the deep learning process of individuals.…”

Section: Hypothesismentioning

confidence: 99%

Accounting Ethics Courses, Teaching Styles, Ethical Culture and Ethical Behaviour of Accounting Graduates in Malaysia

2024

MAR

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The failure of accountants to maintain ethical behaviour while performing professional services has become an issue that has been discussed over the years. Ethics education and the environment has been proven to assist to shape the ethical behaviour of accounting students. Thus, the objective of this study was to examine whether accounting ethics courses, teaching styles, and ethical culture influence the ethical behaviour of accounting graduates in Malaysia. E-survey questionnaires were distributed to accounting graduates who graduated in 2019, 2020, and 2021 with less than three years of working experience in accounting/auditing-related fields. A total of 344 usable responses were received and it was analysed using PLS-SEM. The study found that teaching delivery and culture, had a positive and significant relationship with ethical behavior but ethics courses were found to have a positive but not significant relationship with ethical behaviour. The accounting industry should foster a positive ethical culture at work by providing ethics training and holding seminars to address ethical issues in the field in order to raise awareness and understanding of ethics. Accounting professional bodies and educational institutions should use ethics cases, short videos and role play in their teaching of ethics.

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Section: Hypothesismentioning

confidence: 99%

Accounting Ethics Courses, Teaching Styles, Ethical Culture and Ethical Behaviour of Accounting Graduates in Malaysia

2024

MAR

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Cultural orientation and knowledge: the effects on the Hispanic American whistleblower

Sallaberry,

Martinez-Conesa,

Flach

et al. 2024

IJOES

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Purpose This study aims to analyze the relationships between cultural orientation and normative knowledge, in a direct and moderate way, on the whistleblowing intentions of accountants from Hispanic American countries. Design/methodology/approach This study used responses from a sample of 410 accountants, preparers and auditors of financial statements from Hispanic American countries. Descriptive statistics, nonparametric tests and structural equations with partial least squares algorithm were applied for data analysis. Findings The results emphasized the cultural positioning of horizontality, in which an individual perceives themselves as equals to their colleagues, allowing discussions on various aspects of individual behavior. The knowledge variable is proved to be important in explaining the intention to report and can also moderate the influence of cultural variables on intentions. Practical implications These findings contribute to the literature by offering a clearer definition the normative knowledge variable, and to organizations, which can explore the research’s evidence to improve their training and qualification programs, thereby generating significant knowledge for their employees. Originality/value Whistleblowing is the main tool for identifying organizational frauds, but it is differently perceived in several cultural contexts. The results demonstrated the ethical cultural positioning of these Hispanic American professionals in relation to cultural aspects of other countries. Some studies highlight knowledge as a relevant factor in the organizational environment, but this study innovates by testing and demonstrating its impact on whistleblowing and culture.

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Moral intensity and ethical decision-making: a combined importance-performance map analysis for professional accountants

P.,

Mekonnen

2024

IJOES

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Purpose The purpose of this study is to examine the influence of moral intensity on the ethical decision-making process of professional accountants based on a combined importance-performance map analysis (cIPMA). Design/methodology/approach Using partial least squares structural equation modeling (PLS-SEM) on data from 309 accountants, the study examined the relationships between four moral intensity dimensions: magnitude of consequences, social consensus, probability of effect and concentration of effect, and the ethical decision-making process. The study also methodologically complemented by a combined importance-performance map analysis and necessary condition analysis. Findings The findings reveal that moral recognition and moral judgment are necessary conditions for predicting accountants’ moral intent. However, in terms of importance and performance, moral recognition plays a less significant role compared to moral judgment. Furthermore, the influence of moral intensity dimensions is pronounced on moral recognition, while their influence on moral judgment and moral intent is more context dependent. This is also exhibited in the combined importance-performance map analysis results. Research limitations/implications The study highlights the importance of considering specific ethical dilemmas and the differential influence of moral intensity when developing strategies to strengthen ethical decision-making in the accounting profession. Future research is encouraged to explore how cultural backgrounds and diverse settings influence accountants’ ethical decision-making with tailored measurement tools for a more comprehensive understanding. Originality/value To the best of the authors’ knowledge, the study is among the first to complement the results of PLS-SEM with importance-performance map analysis and necessary condition analysis to examine the relationship between moral intensity and ethical decision-making of accountants.

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Ethical work climate and its influence on work-related ethical behaviour among the Malaysian public sector auditors

Cited by 4 publications

References 63 publications

Accounting Ethics Courses, Teaching Styles, Ethical Culture and Ethical Behaviour of Accounting Graduates in Malaysia

Accounting Ethics Courses, Teaching Styles, Ethical Culture and Ethical Behaviour of Accounting Graduates in Malaysia

Cultural orientation and knowledge: the effects on the Hispanic American whistleblower

Moral intensity and ethical decision-making: a combined importance-performance map analysis for professional accountants

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