Relationship between the Perception of Organizational Culture and Ethical Climate and the Perception of Workplace Bullying

Vilas-Boas, Madalena

doi:10.21615/cesp.12.2.8

Cited by 2 publications

(2 citation statements)

References 80 publications

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“…Failure to handle this phenomenon in the audit professional workplace leads to rumour and gossip cycles, which can contribute to the formation of a toxic or poisonous organisational culture. In addition, bullying in internal audit environment results in a low perception of teamwork, lowered morale and decreased organisational commitment, all of which have crucial implications that impair the culture of the audit units (Vilas-Boas, 2019). Reputation of the organisational unit : Internal audit units with a greater number of WB occurrences have increased auditor turnover, decreased creativity and decreased output and productivity (D’Cruz and Noronha, 2016).…”

Section: Theoretical Background and Hypothesis Developmentmentioning

confidence: 99%

Section: Theoretical Background and Hypothesis Developmentmentioning

confidence: 99%

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Internal auditors’ independence under workplace bullying stress: an investigative study

Taha

2023

JIABR

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Purpose This study aims to examine the direct influence of workplace bullying (WB) on internal auditors’ independence using the nexus between the agency theory and social exchange theory. From the internal auditors’ perspective, the investigation covered both government and private colleges and universities in one of the Middle East countries. Design/methodology/approach A survey was administered and delivered to internal auditors at each of the 85 educational institutions. A total of 267 valid questionnaires were analysed. The study’s measurement and structural models were tested and evaluated by using SmartPLS v.4 and partial least squares-structural equation modelling. Findings The study results indicated that bullying is common among senior managers, and that it has a significant, negative, high-level and direct effect on the independence of internal auditors in the higher education sector. Practical implications Regulators and other stakeholders should make a deliberate effort to promote positive behaviours and abandon negative ones regarding the independence of internal auditors and the performance of audit teams, which play a crucial role in enhancing the efficiency of audit units. For example, enhancing coordination and communication internally and externally. In addition to providing the internal auditors with equitable advancement and learning opportunities, senior management should also support their professional development. Originality/value To the best of the author’s knowledge, this study is the first to examine the relationship between WB and the internal auditor’s independence in the context of government and private organisations in Southwest Asian countries.

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Section: Theoretical Background and Hypothesis Developmentmentioning

confidence: 99%

Section: Theoretical Background and Hypothesis Developmentmentioning

confidence: 99%

Internal auditors’ independence under workplace bullying stress: an investigative study

Taha

2023

JIABR

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Workplace bullying, burnout and turnover intentions among Portuguese employees

Ribeiro,

Gomes,

Gomes

et al. 2024

IJOA

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Purpose This study aims to broaden the understanding of the mechanisms through which workplace bullying might affect employees’ intention to leave the organisation, as well as the mediating role of burnout in the relationship between workplace bullying and turnover intention. Design/methodology/approach The sample included 884 employees from different Portuguese organisations operating in the tertiary sector and industry. This study uses structural equation modelling to evaluate the hypothesised model. Findings The results suggest that workplace bullying causes high levels of burnout in victims and increases their turnover intentions. The results further suggest that burnout fully mediates the effect of workplace bullying on turnover intentions. Practical implications Organisations should work to reduce these problems in workplace environments, focusing on HRM models that prevent the precursors of workplace bullying, particularly those associated with low determination of HR practices and the emphasis on employee participation. Implementing workplace ethical guidelines as part of an annual action plan can contribute to cultivating organisational cultures that reject any form of devaluation of human worth within the organisation. Originality/value There is little knowledge on the mediating role of burnout in the relationship between workplace bullying and turnover intention. This study answers the call for further empirical research from those who have argued that more information is needed and contributes to the growing debate on this topic and its effects on Portuguese employees. This study seeks to fill these gaps by developing a model of workplace bullying and its consequences and exploring burnout’s potential mediating role.

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Relationship between the Perception of Organizational Culture and Ethical Climate and the Perception of Workplace Bullying

Cited by 2 publications

References 80 publications

Internal auditors’ independence under workplace bullying stress: an investigative study

Internal auditors’ independence under workplace bullying stress: an investigative study

Workplace bullying, burnout and turnover intentions among Portuguese employees

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