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“Government is going about reform the wrong way” is frequently encountered in the specialized literature which characterizes the synthesis of the present audit period. Although there exists an Ethical Code in the economic word, the practical controversy over the features of the accounting regulation to adjust the economic environment seems to be endless. The purpose of this paper is to analyse the ethical behaviour of auditors and its influence on the degree of audits’ independence, in view of the historical changes and the actual circumstances of the audit market. For this, the biggest financial frauds that have occurred in Europe and US between 1925 and 2020 together with the role of reforms in the audit world are investigated. The results indicate a solution which seems to be in the consciousness of human beings, in the moral law of people written in the Ethical Code and checked by supervisory bodies.

In the contemporary world, there is a growing need for socially responsible and ethical leadership. Therefore, training future business leaders in the field of professional ethics and social responsibility is an important task of modern university education. To solve it, the participation of scientists and university teachers in the creation and implementation of advanced methods for the development of professional ethics of students is necessary. The aim of the study was to check the effectiveness of training future business leaders in professional ethics at university level using a new methodology created by the authors. In order to verify the hypotheses, an experiment was conducted. Additionally, the questionnaires and tests completed by the participants were analysed. The results of learning according to the new methodology, which confirm the expediency of its use for the development of parameters of professional ethics in future business leaders, are presented. The methodology described in the article can be used by university teachers to train future business leaders, as well as by organizational psychologists to conduct trainings with business leaders and personnel of enterprises and institutions.

This study is an attempt to empirically examine the relationship between a manager's virtuousness, and ethical and unethical behaviour in the context of Indian public sector undertakings. The study also assesses the moderating role of power distance culture in the relationship. A total of 256 managers participated in the study. Exploratory factor analysis revealed two forms of ethical behaviours namely, manipulative behaviour and behaviour of being fair and responsible. As one of the major findings, perception towards power distance culture seems to moderate the relationship between virtuousness and both forms of ethical behaviours.

PurposeWith the growing demand for ethical standards in the prevailing business environment, ethical leadership has been under increasingly more focus. Based on the social exchange theory and social learning theory, this study scrutinized the impact of ethical leadership on the presentation of ethical conduct by employees through the ethical climate. Notably, this study scrutinised the moderating function of the person-organisation fit (P-O fit) in relation of ethical climate and the ethical conduct of employees.Design/methodology/approachTo evaluate the research hypotheses, two-wave data were collected from 295 individuals who are currently employed in various Iraqi organizations (i.e. manufacturing, medical and insurance industries).FindingsIn line with the hypotheses, the outcomes from a sample of 295 workers working in different Iraqi entities exhibited a positive relation between the ethical behaviour of leaders and the ethical conduct of employees in the ethical climate. Moreover, it was observed that the P-O fit of employees moderated the relationship between ethical climate and the ethical conduct of employees such that the relationship was more robust for those with a high P-O fit in comparison to those with a low P-O fit.Research limitations/implicationsThe primary limitation of this study is in the data, which was obtained from a single source. Although the study conducted two surveys and utilised a mediation and moderation variables model that was less likely to be influenced by common method bias (CMB) (Podsakoffet al., 2012), one cannot completely rule out CMB. Apart from the potential effects of the CMB, the consistency of the empirical findings could have also been compromised since self-reported data were utilised in measuring ethical behaviour, which can be a very complex and sensitive issue. For this reason, the social desirability response bias cannot be ruled out completely. When possible, future studies must gather data from multiple sources. Furthermore, supervisors must evaluate the ethical behaviour of employees. Another limitation was that the findings of this study were based on a sample in a Middle Eastern cultural context such as in Iraq. Perhaps, the particular cultural features of this context, which encompassed, among other things, a strong adherence to religious values (Moaddel, 2010), could have influenced the findings of this study. It is true that the effects of differences (P–O fit) are highly likely to replicate across cultural contexts (Triandiset al., 1988). However, it can be seen that further studies are needed to evaluate the context-sensitivity of these findings (Whetten, 2009) by analysing other cultures, where the importance of religiosity is on the decline (i.e. in Western countries, Ribberinket al., 2018) or where the cultural features are very much different from those that apply to Iraq. Lastly, other external factors were not taken into account by this study as it tried to explain ethical behaviour. Ethics is a highly complex subject and is influenced by numerous variables at the organisational, individual and external environment levels. Thus, caution must be observed when making inferences from the present study which, to a certain degree, offered a simplified version of ethical behaviour by concentrating on a few variables such as the Arab culture's traditional ideology, which dominates even science (Abu Khalil, 1992). In addition, there are the political conflicts in the Middle Eastern cultural context such as what is happening in Iraq (Harff, 2018). Thus, it is important to include such aspects in future researches.Practical implicationsIn terms of management, the findings send a clear signal to those in the upper echelon that, without ignoring the issue of ethics in organizations, employees are a critical aspect to be taken into account to encourage ethical behaviour at the workplace. This study has important practical implications. First, this study determined that ethical leadership (here, of the supervisors) positively influences the behaviour of subordinates (refers to the supervisors here); this in turn further improves the ethical behaviour of employees. It is vital that managers or supervisors are motivated to practice ethical leadership because they directly influence the employees. It has been suggested that top managers, especially chief executive officers, have the ability to shape the ethical climate, which also influences the ethical behaviour of employees further. This study offered several feasible ways that managers can apply to achieve that. In particular, top managers may utilise the ethical climate as a way of communicating the ethical values that they have to their subordinates, thereby serving as a motivation for the subordinates to adopt an ethical behaviour. It was also suggested by this study that ethical climate and the P–O fit may, to some degree, substitute each other as they influence the ethical behaviour of employees. Therefore, firms that were identified to have a low level of ethical standards, practices, and policies, at least from the employees' perspective, are better poised to conduct ethical issues in order to construct the ethical behaviour of their subordinates. More importantly, it is highly essential that the value congruence between an organization and its followers be considered.Social implicationsThis study highlighted the notion of ethics and how it’s essential for society. Ethics refer to the norms, standards, and values that direct the behavior of an individual. Ethical behaviour is vital in society because we need to be treated with respect as human beings.Originality/valueThis study responds to recent calls for more research to identify factors which may strengthen or mitigate the influence ethical behavior in the workplace such as ethical leadership, ethical climate and Person–Organization.

This paper draws from follower centric perspective and implicit leadership theories to explore factors that predict higher congruence between real and ideal leader in followers’ view. It also examines the impact of sociodemographic and organizational characteristics to the prediction of perceived congruence. 267 Lithuanian employees from private and public organizations participated in internet-based survey. Followers filled up a questionnaire about their direct middle supervisors: they rated fit between ideal and real leader, leader’s ethical behaviour and productivity of work unit. Results indicate that both ethical behaviour of a leader and productivity are important predictors of employees’ perceived congruence between real and ideal leader. However, ethical behaviour has significantly higher standardized beta coefficients in comparison with productivity in public sector organizations. Therefore, the context needs to be considered when making leaders’ selection and promotion decisions based on follower preferences. Important insights for leadership research are also discussed in the paper.

Tidligere forskning på mobbing i arbeidslivet har hovedsakelig omhandlet det dyadiske forholdet mellom mobber og offer. Nyere forskning vektlegger hvordan tilskuerne både blir påvirket av situasjonen, samtidig som de kan påvirke utfallet på en konstruktiv eller destruktiv måte. Denne studien vil se på hva som skal til for tilskuere velger å gripe inn. Det gjøres ved å se hvorvidt informasjon om tilstedeværelsen av policy kan påvirke tilskuerens alvorsvurdering og grip inn-intensjon. Studien ønsker også å svare på hvorfor en velger å ikke gripe inn, ved å se på moral disengagement som en moderator. Dataen ble samlet inn ved å bruke et eksperiment hvor deltakerne fikk se en video med tre ulike betingelsesgrupper: informasjon om tilstedeværelse av policy eller informasjon om fraværet av policy (eksperimentelle) og en nøytral uten informasjon (kontroll). Deretter svarte de på samme spørreskjema. Til sammen var det 100 deltakere, hovedsakelig rekruttert fra Det psykologisk fakultet ved UiB. Resultatene viste at tilstedeværelsen av policy hadde en negativ sammenheng med alvorsvurdering, men det hadde en positiv sammenheng med å oppleve det trygt å varsle. Dette viser at policy er komplekst og trenger mer forskning for å forstå implikasjonene. Policy hadde ingen innvirkning for hverken passiv eller aktiv tilskueratferd. Dette kan tyde på at dette ikke er så situasjonsbestemt som antatt. Moral disengagement-skalaen hadde for lav reliabilitet til å kunne brukes i en moderatoranalyse, og det ble derfor ikke mulig å dra noen konklusjoner om denne sammenhengen. Previous research on workplace bullying has mainly focused on the dyadic relationship between perpetrator and victim. Recent research has emphasized how bystanders of workplace bullying are affected by the situation, and how they can influence the outcome in a constructive or destructive manner. This study will look at what it takes for bystanders to intervene in the situation. This is done by testing whether information about the existence of policies can affect the bystander’s appraisal of severity and their intention to intervene. The study wants to answer why someone chooses not to intervene by including moral disengagement as a moderator. Data was gathered using an experimental design in which participants watched a video with three different conditions: Information about the existence of policies and information about the absence of policies (experimental groups), and no information (control group). All participants answered the same questionnaire. The study included 100 participants, mainly recruited form the Faculty of Psychology at the UiB. The results showed that information about the existence of policies had a negative relationship with appraisals of severity, but it had a positive relationship with feeling safe to whistleblow. This shows that policy is complex and needs more research to understand the implications. Policy had no effect on either passive or active bystander behaviour. This may indicate that it is not as situational as assumed. The moral disengagement scale’s reliability was too low to be used in a moderator analysis. It was therefore not possible to draw any conclusions about the relationship. Masteroppgave i arbeids- og organisasjonspsykologi MAPSYK345 MAPS-PSYK MAPS-AOP

This paper summarizes the arguments and counterarguments within the scientific discussion on the issue of misconduct. The purpose of the research is to explore the need for organizational ethics management to promote good governance in the South African Department of Public Works and Infrastructure. Systematization of the literary sources and approaches for solving the problem of misconduct indicates that despite the legislative and institutional frameworks that are implemented, various forms of misconduct persist in the department, the cause of which could be institutional and explored and described in the study. The relevance of this scientific problem decision is that this study intends to promote good governance in one chosen department in South Africa, and the findings may also apply to other government departments. Investigation in the paper is conducted in the following logical sequence: conceptual frameworks of organisational ethics management and good governance are explained, followed by an explanation as to how organisational ethics management can promote good governance; after that, a contextual framework is discussed, exploring various cases of misconduct that impede good governance in the Department of Public Works and Infrastructure. The methodological tools of the research methods were conceptual and document analysis and synthesis. The paper presents the qualitative study results which show few institutional factors, such as lack of audit action plans, absence of funding models, ineffective internal control systems, and lack of compliance. These may be considered factors impeding good governance in the Department. The results show that organisational ethics management needs to incorporate various aspects of ethics into the Department, such as ethics training, code of conduct, establishing an ethics committee, promoting ethical behaviour, and disciplinary measures to combat misconduct and promote good governance. The results of the research could be helpful for other South African government departments to combat misconduct and promote good governance.

The Hashemite Kingdom of Jordan (HKJ) faces internal and external challenges and hazards that pose significant encounters for HKJ. Such challenges cast a heavy shadow on several public sectors, the most important of which is the public health sector. However, this dissertation aimed to investigate the influence of Public Service Motivation on Ethical behavior and Organizational Performance in Jordanian public hospitals. This dissertation had been divided into two folds that filled numerous flagrant gaps in the arena of PSM. In the first fold, we investigated the influence of PSM on Ethical Behavior using three-level models via SEM. In the second fold, we contribute to the methodological linking between PSM and Organizational Performance using econometrics techniques.

The present paper brings to the fore issues relating to the meaning and construction of ethics in online team communication by exploring the discursive strategies that contribute to the construction of a team&rsquo, s sense of duty and individual virtuousness. The study relies on a complex toolkit which includes ethnolinguistics, sociolinguistics, discourse and conversation analysis. Data consist of a one-day interaction unit as part of a larger set of real communication exchanges (ca. 34,000) over a time period of six months, observation notes, as well as unstructured interviews. Our empirical analysis has revealed that individual virtuousness and sense of duty are actually interrelated. A virtuous team climate leads team members to share positive perceptions about the team, which in turn increases team commitment. Furthermore, we argue that the blurring of private and professional life not only allows for the enactment of ethic-driven discourse strategies that result in enhanced cooperation and improved team performance, but also for high levels of interconnectivity and improved social interaction. The results of the analysis supplement organisational literature based on ethics-centred observations on the effectiveness of virtual work, and show how a discourse-driven approach can provide tools for further theorisations about the practices and the ecology of digital communication.

Social responsibility is applied in many industrial branches around the world, and in recent decades, various aspects of corporate social responsibility have been analysed in the apparel and textile industry. The textile and clothing industry is rapidly developing branch of the industry, so modern corporations must be able to respond to market demands and place products on the market as soon as possible. In doing so, they must be aware of their environment and actors who are involved in the process in any way and must adapt their business in order not to cause harm to others and do not pollute the environment. However, in spite of the efforts of organizations to be socially responsible, we still meet today with textile and clothing companies, which behave very unethically towards their actors. As long as there is an opinion that the realization of a profit is on a far higher scale and that it is far more valued by employees, consumers, investors and other stakeholders, there will exist a problem of implementing a socially responsible business. Organizations tend to reduce all critical aspects that negatively affect the production itself and are often criticized by the community. They try to behave ethically towards all actors, but the unethical reflection in the business is present to a lesser extent. The aim of this paper is to study the textile and clothing industries through the prism of corporate social responsibility at the national level. Particularly important is the way companies in this sector are dealing with social responsibility issues.

Background: Worldwide, immoral cyberspace users have continued to use the Internet to commit crimes; this has caused unease and has called for quick response to the problem especially within the educational sector. The practical value of this study is in its benefit to other researchers who may be attempting to understand South African or Nigerian cyber technology user‘s behaviour; it may also help relevant educational authorities to get relevant understanding of behaviour in the realm of cyberspace. Objectives: This study examined undergraduate students in relation to cyber technology at the University of Zululand (UNIZULU), South Africa, and the Federal University of Agriculture in Abeokuta (FUNAAB), Nigeria. Method: A survey design, questionnaire as the tool for data collection was adapted and samples for the study were drawn from undergraduate students in two conveniently selected universities in South Africa and Nigeria. Overall, 450 undergraduate students were invited to participate in the survey; 380 respondents completed and returned the questionnaire, resulting in a response rate of 84.4%. Results: Most of the respondents from the sampled universities reported that they were aware of what constitutes unethical cyber behaviour. Furthermore, the participants revealed that they hardly received orientation at the universities on cyber behaviour. The challenges that the students faces were reported. Conclusion: This study recommends that universities should sustain orientation and/or training programmes on cyber-ethics and cyber security awareness at the start of each academic year. The results of this study may spark further discussions and research on cyber technology access and use in contemporary society.

This dissertation contributes to the existing body of knowledge on ethical and investment exclusions. Accordingly, the first chapter examines the consequences of ethical exclusions from the point of view of excluded firms. Specifically, it makes use of the Norway GPFG's ethical exclusion announcements and documents a post-announcement negative return impact on firms' stock prices which is not reversed in the short term. Furthermore, I find that product exclusion announcements influence some ethics-sensitive investors who also divest negatively screened firms. Therefore, the chapter demonstrates that ethical exclusions can adversely affect firm equity value, at least in the short term. The second chapter examines the impact of sector exclusions on the portfolio of a long-term well-diversified investor. Using industry indices spanning 1900–2018, we identify a number of risks associated with sector exclusion strategies. Focusing on the part of the portfolio which is being substituted away from a given sector, we show that negative screenings can give rise to substantial drawdowns and unintended geographical tilts. We conclude that over the long run the consequences of sector exclusion for investors are likely to be non-trivial. The third chapter conducts a survey of industry professionals’ views on divestments. Respondents consider negative portfolio screenings most useful for attracting funds from ethically concerned investors and are least in favour of using them for risk management purposes. Furthermore, professionals express the lowest levels of disagreement about the expected returns of non-controversial sectors, relative to those of controversial sectors. We also classify respondents into clusters depending on their opinions regarding sector exclusions. Those who are divestment “sceptics” form risk estimates with higher resemblance to historic performances than divestment “devotees”. Overall, survey responses imply that exclusions scepticism does not stem from an expectation that controversial sectors have superior performance to non-controversial sectors., Cambridge Judge Business School (CJBS), Centre for Endowment Asset Management (CEAM), Economic and Social Research Council (ESRC), King's College, Cambridge

WOS: 000418898300003 The purpose of this study is to identify nursing educators' responsivity to the ethical principles in nursing education and the unethical instructor behaviours they have experienced or witnessed. This study, which is descriptive in nature, was conducted with 134 volunteer nursing educators who work in nursing schools providing education at both undergraduate and graduate levels in Turkey. The data were collected through a questionnaire and analysed using SPSS 15.0 package programming. Results were obtained using numbers, percentages, descriptive statistics, Chi-square test for the variables identified in census, dependent and independent t-test, and variance analysis for the measured variables. It was found that although the instructors participating in the study took ethical principles into consideration while doing their duty, they reported to have witnessed or experienced unethical instructor behaviours. Besides, the proportion of unethical behaviours that were witnessed by the participants was always higher than the ones that were experienced. Research Fund of The University of CukurovaCukurova University [D2006TF7] This paper is the first section of a PhD dissertation titled "Ethics in Nursing Education". The thesis consisted of two sections titled ethics in nursing education and ethics education in nursing. This study was supported by the Research Fund of The University of Cukurova. Project Number: D2006TF7.

In this article, we build a Quantitative Discretion Index (hereafter referred to as QDI) to identify within the financial statements the most vulnerable areas related to possible opportunistic earnings management (hereafter referred to as EM) practices, with the aim of supporting ethical behaviour in corporate social communications. In order to better explain the QDI construction method, a practical example is implemented, starting from an analysis of the consolidated balance sheet of an Italian listed company operating in the media sector (in 2016). The QDI might be added to the contents of voluntary information provided by companies that pay attention to ethical behaviour and corporate social responsibility. Within each corporate balance sheet, the QDI allows stakeholders to identify the evaluation discretion areas, where any possible EM practices may be more likely and on which it may be more useful for stakeholders to focus their research attention. Business ethics aims to mitigate EM practices in social communications, including voluntary communication. Indeed, the discretional nature of the assessment of financial statements items by the administrative body represents one of the main weaknesses in the activity of mitigating earnings management practices. At present, the literature has dealt with the relations between ethical behaviour and EM; however, the research should also provide tools that can identify and neutralise the possibilities that opportunistic EM practices can be implemented, thus resulting in more ethical business practices.

Bu tez çalışmamızda; iş ilişkisinde işçinin ahlak ve iyiniyet kurallarına uygun davranma yükümlülüğü ve bu yükümlülüğün yasal dayanakları, işçinin hangi davranışlarının İş Hukukunda ahlak ve iyiniyet kurallarına aykırı davranış olarak kabul edildiği, işçinin ahlak ve iyiniyet kurallarına uygun davranma yükümlülüğünün sınırları, işçinin ahlak ve iyiniyet kurallarına uygun davranma yükümlülüğüne aykırı davranması neticesinde işverenin sahip olacağı haklar araştırılmıştır. Çalışmamızda işçinin ahlak ve iyiniyet kurallarına uygun davranma yükümlülüğünün kapsamı, muhtevası ve sonuçlarına ilişkin uygulamalı araştırma yapılmamış; konuya ilişkin yazılı ve bilimsel eserler, makaleler, doktrinel çalışmalar ve yargı kararları incelenmiştir. İşçinin ahlak ve iyiniyet kurallarına uygun davranma yükümlülüğü, ahlak ve iyiniyet kurallarına aykırı davranış halleri, işçinin ahlak ve iyiniyet kurallarına aykırı davranmasının hukuki ve cezai sonuçları ayrı başlıklar halinde incelenmiş; ancak çalışmamızın konusu, işçinin ahlak ve iyiniyet kurallarına uygun davranma yükümlülüğü olduğundan, işe iade konusuna ve işçinin, ahlak ve iyiniyet kurallarına uygun davranma yükümlülüğü dışında, iş sözleşmesinden doğan diğer yükümlülüklerine bu çalışmamızda detaylı şekilde değinilmemiştir. In this thesis study; employee's obligation to act in accordance with the code of ethics and good faith and legal basis of this obligation, which behaviors of the worker are considered to be contrary to the rules of ethics and good faith in Labor Law, limits of the obligation of the employee to act in accordance with the rules of ethics and good faith, rights of employer as a result of violation of the obligation of the employee to act in accordance with the rules of ethics and good faith were examined. In our study, there was no applied research on the scope, content and results of employee's obligation to comply with the code of ethics and good faith; but written and scientific works, articles, doctrinal studies and judicial decisions are examined. Employee's obligation to act in accordance with the rules of ethics and good faith, behaviors contrary to the rules of ethics and good faith, legal and criminal consequences of violating the rules of ethics and good faith were examined in separate titles in this study. But, since the subject of our work is the obligation of the worker to act in accordance with the rules of ethics and good faith, subject of reemployment lawsuit and other obligations arising from the employment contract except than the obligation of the employee to comply with the rules of ethics and good faith, were not examined in detail in this study. 133

Orientation: Despite increased interest in the topic of ethical behaviour, the unethical behaviour of individuals in various professions is increasing. In order to support professional bodies in their quest to promote ethical behaviour of professionals, one needs to consider what organisations can do to promote ethical conduct.Research purpose: The purpose of this research study was to investigate whether organisations that have spiritual values, that is, workplace spirituality, have a significant impact on the ethical behaviour of project managers.Motivation for the study: Project management as a profession has always been concerned about quality and ethics, but ethical behaviour seems to be on the increase rather than on the decrease. Therefore, it is necessary to consider factors within the organisational context that can promote ethical behaviour.Research approach/design and method: The study was quantitative in nature, and data were collected from individuals studying towards a project management qualification. A descriptive case study design was used and data were collected once-off by means of a survey.Main findings: The findings of the study indicated that workplace spirituality influenced ethical behaviour to some extent, as it promotes responsibility and fairness, which are key values of the Project Management Institute.Practical/managerial implications: If organisations adopt spiritual values and promote a spirituality-based culture, ethical behaviour could be encouraged. However, workplace spirituality should not be seen as a quick fix to reduce unethical behaviour, and unless there is honest commitment by organisational leaders to transform organisations into humanised and spirituality-based workplaces, not much will be achieved in terms of promoting ethical behaviour.Contribution/value-add: The study contributes to the literature regarding ethical behaviour and workplace spirituality.

Biyomedikal ahlakî iyileştirme, normal, sağlıklı insanların ahlakî kapasitelerini artırmak için yapılan biyomedikal müdahalelerdir. Bu tezde bu tip müdahalelerde oksitosin hormonu kullanımı ve bu müdahalelere ivedi bir ihtiyaç olup olmadığı sorgulanmaktadır. Ahlakî iyileştirme tezini savunanlar, bu müdahalelerin küresel sorunları çözmek için acil bir ihtiyaç olduğu konusunda ısrar ederler. Fakat, bu tezde biyomedikal ahlakî iyileştirmeye acil bir ihtiyacın olmadığı, aksine ihtiyacımız olan şeyin bu küresel sorunlara yönelik bilgi ve farkındalığı artırmak olduğu vurgulanmaktadır. Biomedical moral enhancement is the interventions to improve normal, healthy human beings' moral capacities via biomedical methods. In this paper oxytocin use in these interventions and whether they are urgent are questioned. The defenders of moral enhancement insist that there is an urgent for biomedical moral enhancement because of the global problems. However, it is emphasized in this paper that there is not an urgent need for biomedical enhancement; rather there is a need for improvement people's knowledge and awareness on these global problems. 57

This paper aims to examine the impact of national cultural values on the relation between auditing and reporting standards and ethical behaviours of firms. Based on a regression analysis using data regarding 54 countries between the years 2007 and 2012, we found that the impact of the perceived strength of auditing and reporting standards onthe perceived ethical behaviours of firms is accentuated when a society is characterized by low power distance and ingroup collectivism, and high institutional collectivism, futureorientation and uncertainty avoidance. Empirically, the study addresses a gap in the literature by highlighting the influence of national culture on the effectiveness of legalsettings and regulations on ethical behaviours.

This study aims to explore the shopping behavior of Italian baby-boomers in the food and grocery industry and to assess if this behavior can be considered ethical. A qualitative methodology was used: semi-structured in-depth interviews have been conducted among 19 individuals, responsible for the grocery in their households. Results, analyzed based on the principles of grounded theory, suggested that the participants are generally loyal shoppers looking mainly for quality. Their behavior can be considered ethical and tends to be proenvironmental, respondents have in fact showed some concerns about the environment. However, the study highlighted a general lack of knowledge of the ethical issues in the food and grocery industry among Italian baby-boomers. Practical implications of this study can be considered by responsible corporations in order to target baby-boomers. Three major recommendations are made: a) make ethical products more straightforward, b) differentiate the marketing strategies c) communicate clearly the ethical practices adopted by the corporation.

Tez çalışmasının temel amacı, örgüt algısının ve pozitif psikolojik sermaye düzeyinin etik davranışlar üzerindeki etkisinin incelenmesidir. Çalışmanın kuramsal çerçevesini örgüt iklimi, pozitif psikolojik sermaye ve etik davranışlar arasındaki ilişkilerin açıklanması ve bu kavramların ortaya çıkmasını sağlayan bireysel ve örgütsel faktörlerin incelenmesi oluşturmaktadır. Bu çalışmada söz konusu kavramların önemi ve birbirleriyle olan ilişkilerine değinilmektedir.Literatürde, pozitif psikolojik sermayenin olumlu veya olumsuz örgütsel tutum ve davranışları etkilediği ileri sürülmektedir. Bununla birlikte, işgörenlerde örgüt iklimi algısının oluşmasında ve etik davranışlar sergilenmesinde de örgütsel ve bireysel faktörlerin önemli bir role sahip olduğu vurgulanmaktadır. Diğer taraftan örgüt iklimi ile işgörenlerin etik davranış sergilemesi arasında karşılıklı olarak bir etkileşim olduğu kabul edilmektedir. Pozitif psikolojik sermeye ileişgörenlerin etik davranışlar sergilemeleri arasında anlamlı bir ilişki olacağı varsayılmaktadır. Tez çalışmasının metodoloji kısmında, söz konusu değişkenler arasındaki ilişkilerin ortaya konulması ve araştırma modeli çerçevesinde bağımsız değişkenler ile bağımlı değişkenler arasındaki ilişkilerin açıklanması temel alınmıştır.Araştırmanın amacı çerçevesinde, Çanakkale ilinde faaliyet gösteren Mehmet Akif Ersoy devlet hastanesinde görev yapmakta olan 250 çalışandan anket yöntemi vasıtasıyla elde edilen veriler faktör analizi, kolerasyon analizi ve regresyon analizleri yardımıyla değerlendirilmiştir. Araştırma sonucunda elde edilen bulgulara göre; örgüt iklimi ile etik davranışlar ve pozitif psikolojik sermaye ile etik davranışlar değişkenleri arasında istatistiksel olarak anlamlı ilişkilerin bulunduğu kabul edilmiştir. Bununla birlikte, araştırma modelindeki bağımsız değişkenlerin (örgüt iklimi, pozitif psikolojik sermaye) bağımlı değişken (etik davranışlar) etkileme düzeyleri ile bağımsız ve bağımlı değişkenlerin kendi aralarındaki etkileşim düzeyleri açıklanmıştır.Anahtar Kelimeler: Örgüt iklimi, pozitif psikolojik sermaye, etik davranışlar The main objective of this thesis, is to examine the effects of organizational climate and positive psychological capital levels on ethical behaviors. The theoretical framework of the study aims at explaining the relations between organizational climate, positive psychological capital and ethical behaviors, and examining the individual and organizational factors that enable these concepts to emerge.In literature,positive psychological capital positively or negatively affects organizational attitudes and behaviors.In addition, it is emphasized that organizational and individual factors play an important role in the formation of organizational climate perception and ethical behavior in employees.On the other hand,organizational climate and positive psychological capital are considered among the premises that are accepted to be effective in employees' ethical behaviors.It is accepted that there is a mutual interaction between the organizational climate and the employees behaving ethically.It is accepted that there is a mutual interaction between positive psychological capital and the employee's ethical behavior.In the methodology part of the thesis study, it is aimed at,determining the relationships between these variables and disclosing the relationshipsbetween the independent and the dependent variables within the framework of researchmodel.For the purpose of this research,the data obtained by the survey method from 250 employees working in the Mehmet Akif Ersoy state hospital operating in the province of Çanakkale were evaluated with the help of factor analysis, correlation analysis and regression analysis.Based on thefindings gathered from this study,it has been assured that there are statisticallysignificant relationships between organizational climate and ethical behaviors, and positive psychological capital and ethical behaviors.Besides,the influenceof independent variables (organizational climate, positivepsychological capital)ondependent variable(ethical behaviors)andinteraction levels ofindependent and dependent variables were examined.Key words: organizational climate, positive psychological capital, ethical behaviors 193

Günümüzde otonom makineler hızla gelişiyor ve makine zekâsı birçok sektörde insan faaliyetlerinin yerini almaya başlıyor. Makinelerin arttırılan özerklik seviyesi ile bir insan müdahalesine gerek kalmadan belirli bir komutu başından sonuna kadar gerçekleştirebilecek sistemler hedefleniyor. Nesnelerin interneti ile makineler kendi aralarında iletişime geçmeye başladı bile ancak hala insanların dahil olduğu kritik senaryolarda makinelerin nasıl davranması gerektiği kesinleşmiş değil. Sürücüsüz otomobil üreticileri gelecekte trafiği daha güvenli hale getireceklerini iddia etseler de, geleneksel trafik sistemindeki otonom otomobiller şu an için çözülmesi gereken problemler yaratıyor. Dünyanın her yerindeki bilim insanları, özellikle yakın gelecekte kullanmaları beklendiğinden sürücüsüz araç etiğinin nasıl geliştirilmesi gerektiği sorusuna cevap arıyorlar. Bu makineler insanların bile bazen tereddütte kaldıkları etik ikilemlerle karşılaştıklarında nasıl karar vermeliler? Ahlak felsefesinin ünlü dilemmalarından olan `Trolley Problemi` bu sefer asfaltta karşımıza çıkıyor. Sürücüsüz araçların etrafındaki varlıkları algılama yeteneği ve otonomi seviyesi arttıkça kaza durumlarında hangi canlıyı korumaya karar verecekleri herkes için hayati önem taşıyor. Otonom makineler ve etik arasındaki ilişkiyi incelemek için ilk önce sürücüsüz otomobillerde otonomi düzeylerine göre bir değerlendirme yapılmıştır. Daha sonra makine etiğine farklı yaklaşımlar incelenerek mevcut etik makine sınıflandırmaları karşılaştırılmıştır. Bir ahlaki faillik durumunun sürücüsüz araçlara atfedilip edilemeyeceğini araştırmak için, konsept iki bölüme ayrılmıştır: ahlak ve faillik. Öncelikle ahlak ve makine arasındaki ilişkiyi iki soru temelinde tartışılmıştır: (a) makinelere etik davranışın ne olduğu gösterilebilir mi ve (b) makinelere ahlaklı olmayı öğretebilir miyiz. İkinci olarak, bir makinenin özerklik, niyetlilik, sorumluluk ve hesap verebilirlik yeteneklerini inceleyerek bir faillik durumuna sahip olup olamayacağı tartışılmıştır. Autonomous machines are becoming more and more involved in our lives. By interacting with their environment, these machines are able to perform certain tasks without human intervention. With this ability, they are used in tasks requiring human labor in many sectors. Driverless cars, for example, are expected to reach a level of autonomy that enables them to perform a journey without any need for a human being in the near future. Autonomous machines while performing a specific task are making specific decisions for each of their actions. It is very important to ensure that the machines can make `right‟ decisions since the consequences of their actions may affect human beings directly. Therefore, it is important that the autonomous vehicles on the traffic act ethically when faced with a conflict.In order to examine the relationship between autonomous machines and ethics, I first make an assessment on autonomous cars according to their autonomy levels. Later I examine the different approaches to machine ethics and criticize the existing moral machine classifications. In order to investigate whether a moral agency can be attributed to autonomous cars, I divide the concept into two sections: morality and agency. First I construct the relationship between morality and machine on the basis of two questions: (a) can we introduce ethics to machines and (b) can we teach morality to machines. Second I question whether a machine can have an agency by examining their competence of autonomy, intentionality, responsibility and accountability. 73

Teknolojinin gelişmesiyle birlikte elektronik ürünler piyasasına her geçen gün yeni modeller ve markalar dâhil olmaktadır. İşletmelerin temel amacının iyi hizmet sunmak ve bireylerle uzun dönemli ilişkiler kurabilmek olduğu düşünüldüğünde elektronik ürün piyasasında tüketicilerin işletmelere, markalara ve satış elemanlarına güvenmeleri önem teşkil etmektedir. Bu sebeple günümüz artan rekabet şartlarında işletmeler, sadık müşterilerini korumayı ve mümkün olduğunca arttırmayı hedeflemektedirler. Bu doğrultuda işletmelerin faaliyetlerini sürdürebilmeleri için güvenilir ve en iyi olmaları giderek önem kazanan bir unsur haline gelmiştir. Bu bakış açısıyla geliştirilen çalışmanın amacı markaya, işletmeye ve satış elemanına duyulan güven ve satış elemanının etik davranışlarının yeniden satın alma davranışına etkileri araştırmaktır. Bu kapsamda, kolayda örnekleme yöntemi ile 30 Mayıs – 15 Temmuz 2017 tarihleri arasında Muğla ili sınırları içerisinde yaşayan son 1 yıl içerisinde elektronik ürün satın almış, 18 yaşını doldurmuş bireyler ile örneklem oluşturulmuştur. Bırak- al yöntemiyle 400 anketten elde edilen 312 geçerli anket ile araştırma hipotezleri SPSS 22 istatistikî programı kullanılarak betimleyici, normallik, faktör ve güvenilirlik analizleri ve hipotez testleri bulguları elde edilmiştir. Araştırma sonucunda; markaya ve işletmeye olan güvenin tekrar satın alma davranışında anlamlı ve pozitif bir etkisi olduğu, satış elemanına duyulan güven ve satış elemanlarının etik davranışlarını da analize dâhil edince bu etkinin biraz daha arttığı sonucuna ulaşılmıştır. New models and brands are included daily in the electronic products market by the development of technology. Considering that the main purpose of the businesses is to provide good service and to establish long-term relationships with individuals, it is important that consumers rely on businesses, brands and sales staffs in the electronic product market. Therefore, in today's increasing competition conditions, businesses target to protect their loyal customers and increase them as much as possible. In order to achieve this, the companies' being reliable and the best to sustain their activities has become an increasingly important element. The aim of this study, which was developed with this perspective, is to investigate the trust in the brand, the business and the sales staff, and to investigate the effects of the ethical behaviors of the sales staff on the repurchase behavior of customers. Within this scope, the sample has been formed with individuals who are 18 years old and have purchased electronic products within the during last year living in the province of Muğla between the dates of 30 May - 15 July 2017 by means of convenience sampling method. 312 valid questionnaires acquired from 400 questionnaires were used to obtain descriptive, normality, factor and reliability analyzes and hypothesis tests using the SPSS 22 statistical program. As a result of the research; it is concluded that the trust in the brand and the business has a significant and positive effect on the repurchase behavior and also results show that when the variables of trust in thesales staff and the ethical behaviors of the sales staff are included in the model, this effecthas increased slightly. 115

Bir destinasyonu ziyaret eden turistin destinasyondan zihninde olumlu bir imajla memnun ayrılması destinasyonun rekabet üstünlüğü sağlamasında önemli bir unsurdur. Turistlerin destinasyondan memnun ayrılmasını birçok faktör etkilemektedir. Bu faktörlerden biri de destinasyonda turistlere ziyaretleri sırasında eşlik eden turist rehberlerinin hizmetleridir. Turist rehberleri turistlere tur sırasında eşlik eden, destinasyonun tanıtımını yapan, destinasyon hakkında bilgi veren ve tur süresince turistler ile destinasyon arasında arabuluculuk, yönlendiricilik gibi rolleri üstlenen kişilerdir. Turist rehberlerinin tur süresince sergilemiş olduğu performansın kalitesi, turistlerin destinasyona karşı olumlu ya da olumsuz bir imaj oluşturmalarını etkilemektedir. Bu çalışmanın amacı, turist rehberlerinin performansının destinasyon imajına etkisi ve etik davranışlarının bu ilişkideki düzenleyici rolünün ortaya konulmasıdır. Bu amaçla kuramsal bir model oluşturulmuş ve araştırma hipotezleri geliştirilmiştir. Kapsamlı bir literatür taraması sonucunda oluşturulan anket formu, Nevşehir ilini ziyaret eden yerli ve yabancı 438 turiste uygulanmıştır. Araştırmada turistlerin sosyo-demografik özelliklerinin ve ölçek maddelerinin değerlendirilmesine ilişkin frekans dağılımı analizi, ölçeğin maddelerini gruplandırmak için açıklayıcı faktör analizi, ölçeklerin geçerliliğini ortaya koymak için doğrulayıcı faktör analizi ve düzenleyici etkiyi belirlemek için yapısal eşitlik modellemesi gibi istatistiksel analiz yöntemleri kullanılmıştır. Araştırma sonucunda turist rehberlerinin performansını oluşturan `bilgi` ve `yetenek` boyutlarının, destinasyonun hem `bilişsel imajına` hem de `duyuşsal imajına` anlamlı bir etkisi olduğu bulgusu elde edilmiştir. Aynı zamanda, turist rehberlerinin etik davranışlarının `dürüstlük` ve `güvenilirlik` boyutlarının bu ilişkide düzenleyici etkiye sahip olduğu, `mesleki sorumluluk` ve `adil olma` boyutlarının ise düzenleyici etkisinin olmadığı sonucuna ulaşılmıştır. Son olarak, elde edilen bulgular doğrultusunda gerek turist rehberlerine gerekse turist rehberi yetiştiren eğitim kurumlarına birtakım önerilerde bulunulmuştur. Ensuring that a tourist leave the destination with a positive image in her/his mind and as satisfied is an important factor for achieving competitive advantage. Tourists' satisfaction with the destination depends on many factors. One of these factors is the services of the tourist guides accompanying the tourists during their visit to the destination. Tourist guides are the people who accompany tourists during the tour, promote the destination, provide information about the destination, and act as mediators and directors between tourists and destinations during the tour. The quality of the performance of tourist guides during the tour affects tourists' development of positive or negative image perception of the destination. The purpose of this study is to determine the impact of the performance of tourist guides on destination image and the moderating role of ethical behaviors in this relationship. With this end in view, a theoretical model has been created and research hypotheses have been developed. The questionnaire form, which was developed as a result of a comprehensive literature review, was applied to 438 domestic and foreign tourists visiting Nevsehir province. In this research, statistical analysis methods such as frequency distribution analysis for the assessment of the tourists' socio-demographic characteristics and scale items, explanatory factor analysis for grouping the items of the scale, confirmatory factor analysis for determining the validity of the scales, and structural equation modeling for determining the moderation effect were used. In the results of the study, it was concluded that the `knowledge` and `skill` dimensions that constitute the performance of the tourist guides had a significant effect on both the `cognitive image` and the `affective image` of the destination. At the same time, it was concluded that the `honesty` and `reliability` dimensions of the ethical behavior of the tourist guides had a moderating role in this relationship, while the dimensions of `professional responsibility` and `fairness` did not have a moderating role. Finally, based on the findings, some suggestions have been made to the tourist guides and the educational institutions that train the tourist guides. 172

YÖK Tez ID: 544975 Geçmişten günümüze ahlak konusuna; sosyal hayatta, eğitim sis¬temlerinde ve kurumlarda temel amaç olarak değinilmiştir. Toplumu şekillendirmede büyük bir etkiye sahip olan eğitim sistemlerinde ise ahlak kavramına öncelikli bir yer verilmiştir. Eğitim sisteminde ahlakın oluşumunda eğitim yöneticilerinin ve özellikle okul yöneticilerinin ahlaki değerleri ve davranışları büyük önem taşımaktadır. Bu tez çalışmasında, günümüzde küreselleşme ve bilgi teknolojilerindeki gelişmelerle birlikte yaşanan hızlı sosyal değişimler nedeniyle önemi artan ahlak ve eğitim kavramları çeşitli yönleriyle ele alınarak, okul yönetiminde ahlakın önemi vurgulanmaya çalışılmıştır. Çalışmada, okul yöneticilerinin, ahlaki sorumlulukları konusundaki duyarlılıkları ile algıları ve ahlaki tutum ve davranışların okul yönetimindeki etkililiği incelenmiştir. Çalışmanın bölümleri genel hatlarıyla şu şekilde sıralanmaktadır. İlk olarak, eğitim ve ahlak kavramları ele alınmış, tanımları, önemi, boyutlarından bahsedilmiş, devamında söz konusu bu kavramların birbirleriyle olan ilişkileri literatür ışığında tartışılarak, ilgili hipotezler geliştirilmiştir. Sonrasında, yönetim ve okul yönetimi konuları incelenerek, yönetim ile ahlak arasındaki ilişkiye yer verilmiştir. Son bölümde ise okul yönetimin temel unsurları olan okul yöneticilerinin, öğretmenlerin ve öğrencilerin ahlaki sorumlulukları ele alınarak ahlakın okul yönetimindeki önemi ortaya konmaya çalışılmıştır. Sonuç ve değerlendirme kısmında ise elde edilen bulgular açıklanmıştır. Aynı bölümde, gelecekteki araştırmacılara ve yöneticilere öneriler sıralanmıştır. Anahtar Kelimeler: Eğitim, Ahlak, Okul yönetimi, Okul yöneticisi, Öğretmen. From past to present, the morality have evaluated in social life, education system and institutions as a main purpose. Edication systems which have agreat influence on shaping the society have given priority to the concept of morality. The moral values and behaviors of the education administrators and especially the school administrators are a major importance in the formation of the morality in the education system. In the thesis study, nowadays, moral and educational concepts, which have become increasingly prevalent due to globalization and rapid social changes in information technologies, have been tired to be emphasized in various ways. In the study, the school administrators' sensitivity to moral responsibilities with their perceptions and moral attitudes and behaviors were examined in school management. The parts of this study are listed in these order. Firstly, education and morality are handled their meaning and importance are mentioned, that is the relations between these notions have developed the hypothesis in the light of literature that are examined and the relationship between administration and morals are included. In the lost part, the importance of morals are tired to revealed by dealing with the moral responsibilities of school principals, teachers and students who are the main factors of school management. In the conclusion and evaluation parts the results are explained. Also, in the same part, suggestions are made for future researchers and managers. Keywords: Education, Morality, School Administration, School Administrator, Teacher

İlişkisel tarama modeline göre tasarlanan bu araştırma, lise öğrencilerinin sosyal medya aktiviteleri ile ahlaki olgunlukları arasındaki ilişkiyi incelemek amacıyla gerçekleştirilmiştir. Ayrıca öğrencilerin sosyal medya aktiviteleri ve ahlaki olgunluklarının çeşitli demografik değişkenlere göre farklılaşma durumları da incelenmiştir. Tokat il ve ilçelerindeki lise düzeyi okullardan basit tesadüfi örnekleme yöntemiyle seçilen toplam 563 öğrenciye Kişisel Bilgi Formu, Ahlaki Olgunluk Ölçeği ve Sosyal Medya Ahlaki Olgunluk Anket Formu uygulanmıştır. Analizler sonucunda öğrencilerin demografik değişkenlere göre sosyal medya aktivitelerinin birçoğunda; günlük hayattaki ve sosyal medyadaki aktiviteleri arasında; demografik değişkenlere ve sosyal medya aktivitelerine göre günlük hayattaki ve sosyal medyadaki ahlaki olgunluklarında; günlük hayattaki ve sosyal medyadaki ahlaki olgunlukları arasında anlamlı farklılıklar olduğu tespit edilmiştir. This research, which is designed in accordance with the relational screening model, has been conducted to examine the relationship between social media activities and moral maturity of high school students. In addition, the differentiation of social media activities and moral maturity of students on the basis of various demographic variables also have been examined. Personal Information Form, Moral Maturity Scale and Social Media Moral Maturity Questionnaire have been applied to 563 students who were selected by simple random sampling method from various high schools in Tokat and its districts. As a result of analysis, significant differences have been found in many of the social media activities of the students according to the demographic variables; in activities in daily life and social media; in the moral maturity of daily life and social media according to demographic variables and social media activities; between the moral maturity of daily life and social media. 178

Araştırmanın amacı ortaöğretim öğrencilerinde dindarlık ile ahlaki çözülme eğilimleri arasındaki ilişkiyi incelemektir. Dindarlık ile ahlaki çözülme arasındaki ilişkiyi incelemek için Konya il merkezinde yer alan dört faklı okul türünde öğrenim gören sınıf ve yaş aralıkları farklı olan 364 öğrenciden veri toplanmıştır. Araştırmada karşılaştırmalı ilişkisel tarama modeli kullanılarak veriler öğrencilere kişisel bilgi formu, İslami dindarlık ölçeği ve ahlaki çözülme ölçeği uygulanarak elde edilmiştir. Araştırma yapılırken öğrencilerin dindarlığına ve ahlaki özelliklerine etki eden unsurlar bağımsız değişkenler yoluyla ankete eklenmiştir. Elde edilen veriler SPSS 22.0 programı ile analiz edilmiştir. Analizlerde betimsel istatistikler, bağımsız örneklem T Testi ve F testi analizleri kullanılmıştır. Sonuç olarak ortaöğretim düzeyindeki öğrencilerde ahlaki çözülme düzeyi ile dindarlık eğilimi arasında anlamlı bir ilişki bulunmuştur. İlişkinin yönüne bakıldığında ise dindarlık ölçeğinin alt boyutlarında yüksek puanlar alan öğrencilerin yüksek ahlaki çözülme eğilimi sergiledikleri görülmüştür. Anahtar Kelimeler: Dindarlık, Ahlaki Çözülme, Eğilim. The aim of this study is to analyze the relation between high-school students' religiosity and moral disengagement tendencies. The data has been collected to examine the relation between the religiosity and moral disengagement from 364 students that are at different ages and grades in four different school types in central Konya. Correlational survey model has been used and the data has been gathered via applying personal information from Islamic religiosity scale and moral disengagement scale. During the survey the factors that affect students' religiosity and morality are added to the questionnaire via independent variables. The collected data has been analyzed by SPSS 22.0 program descriptive statistics, unpaired T test and F tests have been used in the analysis. As a result a significant relation between moral disengagement level and religiosity tendency has been found among high-school students. When the direction of the relation is considered, it is seen that the studets who got high grades in the subdimensions of resligiosity scale also displayed a high level of moral disengagement.Keywords: Religiosity, Moral Disengagement, Tendency 86

Teknolojinin gelişmesi ve internetin yaygınlaşması ile birlikte birçok alanda olduğu gibi ticarette de birtakım değişiklikler ve yenilikler meydana gelmiştir. Tüketiciler geçmiş yıllarda sadece geleneksel kanallar ile alışverişlerini gerçekleştirirken günümüzde yaşanan değişikliklerle beraber elektronik ticaret (e-ticaret) kanalları üzerinden de alışveriş yapmaya başlamışlardır. Bu durum ticarete yeni bir boyut kazandırmış, daha teknolojiye bağlı daha interaktif bir alan olan elektronik ticaret (e-ticaret) kavramını ve elektronik tüketici (e-tüketici) kavramını gündeme getirmiştir. E-ticarette yaşanan gelişmeler ile birlikte tüketiciler istek ve ihtiyaçlarını karşılarken sergiledikleri satın alma davranışlarında da farklılıklar meydana gelmiştir. Söz konusu farklılıklar e-tüketicilerin hedonik ve faydacı satın alma davranışlarına yansımıştır. Hedonik satın alma davranışı sergileyen tüketiciler mutluluk ve haz için tüketirken, faydacı satın alma davranışında amaç temel gereksinimlerin giderilmesidir. Mevcut çalışmanın amacı farklı demografik özelliklere sahip e-tüketicilerin satın alma davranışlarının etik ile ilişkisinin incelenmesidir. Bu yönüyle araştırma tanımlayıcı bir özellik taşımaktadır. Araştırma evrenini 18 yaş ve üzeri e-tüketiciler oluşturmuştur. Araştırma evreni çok geniş ve belirsiz olduğundan, kolayda örnekleme uygulanmıştır. Çalışmada anket yöntemi kullanılmıştır. Araştırmanın anketleri internet üzerinden alışveriş yapan 18 yaş ve üzeri e-tüketicilere sosyal medya aracılığıyla ulaştırılmıştır. Türkiye'de bulunan e-tüketicilerin sayısının fazla ve belirsiz olması sebebiyle sınırsız örneklem formülü kullanılmış ve araştırma örnek hacminin 520 olmasına karar verilmiştir. Yapılan saha araştırması sonucunda 504 anket araştırmaya dâhil edilmiştir. Araştırma verileri SPSS 23.0 paket programı kullanılarak analiz edilmiştir. Araştırma sonucunda e-tüketicilerin demografik özelliklerinin etik davranışları üzerinde farklılıklar oluşturduğu, e-tüketicilerin internet kullanım karakteristiklerinin hedonik ve faydacı satın alma davranışlarında farklılıklar oluşturduğu sonucuna ulaşılmıştır. Ayrıca e-tüketicilerin faydacı satın alma davranışı ile etik davranışları arasında negatif yönlü bir ilişki olduğu tespit edilmiştir. Due to the development of technology and widespread use of the internet, a number of changes and innovations have occurred in trade as in many other areas. In the past years, consumers have only been shopping through traditional channels, but along with the changes taking place today, they have started to shop through electronic commerce (e-commerce) channels. This situation has brought a new dimensions to commerce, brought up the concepts of electronic commerce (e-commerce) and electronic consumer (e-consumer) concept, the latter of which is a more interactively field connected to technology. Along with the developments in electronic commerce, there have been differences in purchasing behaviours exhibited by consumers while meeting their demands and needs. These differences are reflected in the hedonic and utilitarian purchasing behavior of e-consumers. While consumers who exhibit hedonic buying behavior consume it for happiness and pleasure, the aim in utilitarian purchasing behavior is to meet basic requirements. The aim of the present study is to examine the relationship between ethical behaviours and purchasing behaviours of e-consumers with different demographic characteristics. In this respect, the study is descriptive. E-consumers aged 18 and over are the population of the research. Since the research universe is very large and uncertain convenience sampling was applied. Moreover, questionnaire method was used in the study. The surveys were sent to e-consumers aged 18 and over via social media. Due to high and indefinite number of e-consumers located in Turkey, the unlimited sampling formula was used and it was decided that the sample volume of the study be 520. As a result of the field research, 504 surveys were included in the research. Data were analysed by using SPSS 23.0 software. As a result of the research, it was concluded that demographic characteristics of e-consumers create differences on ethical behaviours and internet usage characteristics of e-consumers create differences in hedonic and utilitarian purchasing behaviours. In addition, it was revealed that there is a negative relationship between utilitarian purchasing behaviours and ethical behaviours of e-consumers. 215

Bu araştırmanın temel amacı, ilk ve orta çocukluk dönemindeki çocukların ahlaki muhakeme becerileri, ahlaki duygu yükleme becerileri ve ebeveynlerinin davranışlarının çocukların olumlu sosyal davranış eğilimleri ile olan ilişkilerini incelemekti. Bu araştırmanın bir diğer amacı ise, çocukların reaktif ve proaktif saldırganlık eğilimleri üzerinde ebeveyn davranışlarının yordayıcı rolünü test etmekti. Araştırmanın örneklemi Mersin ilinde ikamet eden ve bu ildeki anaokulu ve ilkokullarda eğitim gören 4-9 yaş aralığındaki 206 çocuk (91 erkek, 115 kız) ile bu çocukların anneleri ve öğretmenlerinden oluşmuştur. Çocukların paylaşma davranışı diktatör oyununda diğer çocuklara verdikleri çıkartma sayısı ile ölçülmüştür. Çocukların ahlaki muhakeme ve ahlaki duygu yükleme becerileri ise ahlaki kural ihlalleri içeren dört ayrı öykünün okunmasının ardından sorulan sorularla değerlendirilmiştir. Annelerin düşmanca ve duyarlı davranışlarına ilişkin çocukların algıları Çocuk-Kukla Görüşmesi ile değerlendirilmiştir. Çalışmada, anneler ebeveyn düşmanlığı ve ebeveyn duyarlığını değerlendiren Ebeveyn Davranışları Ölçeğini ve çocukların olumlu sosyal davranış eğilimini değerlendiren Güçler ve Güçlükler Ölçeğini doldururken, öğretmenler çocukların reaktif ve proaktif saldırganlık eğilimlerini değerlendiren Öğretmen Kontrol Listesini ve çocukların olumlu sosyal davranış eğilimini değerlendiren Güçler ve Güçlükler Ölçeğini doldurmuştur. Yürütülen analizler sonucunda yaşla birlikte çocukların paylaşma davranışlarının arttığı bulunmuştur. Ayrıca erkek çocukların kız çocuklardan daha çok çıkartma paylaştığı gözlenmiştir. Aracılık testi için yürütülen yapısal eşitlik modellemesi analizleri, çocukların yaşı ve paylaşma davranışları arasında çocukların ahlaki muhakeme becerilerinin kısmi aracılık rolü olduğunu göstermiştir. Ayrıca, çocukların ahlaki muhakeme becerilerinin algılanan anne düşmanlığı ve çocukların paylaşma davranışları arasındaki ilişkiye tam aracılık ettiği bulunmuştur. Yaş, cinsiyet, anne ve çocuk bildirimine dayalı olarak ölçülen ebeveyn düşmanlığı ve ebeveyn duyarlığı değişkenlerinin reaktif ve proaktif saldırganlığı ne derece yordadığını test etmek amacı ile verilere iki ayrı hiyerarşik regresyon analizi uygulanmıştır. Hiyerarşik regresyon analizlerinin sonuçlarına göre, cinsiyetin ve anne bildirimine dayalı ebeveyn düşmanlığının reaktif saldırganlığı anlamlı düzeyde yordadığı bulunmuştur. Buna göre, erkek çocukların reaktif saldırganlık eğilimleri kız çocuklarına kıyasla daha yüksektir. Bulgular, annelerin çocuklarına karşı düşmanca davranışları arttıkça, çocukların da reaktif saldırganlık eğilimlerinin arttığını göstermiştir. Çocukların proaktif saldırganlık eğilimleri ile yaş, cinsiyet, ebeveyn düşmanlığı ve ebeveyn duyarlığı arasında bir ilişki bulunmamıştır. Bulgular literatür ışığında tartışılmıştır. The main purpose of the study was to examine the relationships between moral reasoning ability, moral emotion attribution ability, parenting behaviors and prosocial behavior tendencies during the early and middle childhood. Another purpose of the study was to examine whether parenting behaviors predict the children's reactive and proactive aggression. The sample consisted of 206 children (91 males, 115 females) aged between 4 to 9 years old and their mothers and teachers living in the central of Mersin. Children's sharing measured by the number of stickers they gave to other children in the dictator game. Children's moral reasoning and moral emotion attributions were evaluated with a number of questions asked after reading four stories containing moral violations. Children's perceptions of hostile and sensitive behaviors of their mothers were evaluated with the Child-Puppet Interview. Mothers filled out the Parental Behavior Scale assessing parental hostility and parental sensitivity and the Strength and Difficulties Questionnaire, which assesses the prosocial behavior tendency of the children in this study. Teachers filled out the Teacher Check List, which assesses children's reactive and proactive aggression tendencies and Strength and Difficulties Questionnaire assessing the prosocial behavior tendencies of the children. The results of the analyses indicated that children's sharing behavior increased with age. In addition, it was observed that boys shared more stickers than girls. The results of the mediation analysis conducted with structural equation modeling showed that children's moral reasoning abilities partially mediated the relationship between age and sharing behaviors. It was also found that the relationship between perceived mother hostility and children's sharing behavior was fully mediated by children's moral reasoning abilities. To examine whether age, gender, mothers' and children's perceptions about the parental hostility and parental sensitivity predicted reactive and proactive aggression two different multiple regression analyses were performed. The results of the analysis indicated that gender and mothers' perceptions about the parental hostility significantly and positively predicted the reactive aggression. Accordingly, the boys' reactive aggression tendencies were higher than the girls. The findings showed that as the hostile behaviors of mothers towards their children increased, the tendency of reactive aggression of children increased. There was no relationship between proactive aggression tendencies of children and age, gender, parental hostility and parental sensitivity. The findings were discussed in the light of literature. 183

Rekabetin arttığı, tüketici istek ve ihtiyaçlarının sürekli yenilendiği günümüz ekonomik ortamında, işletmelerin tüketiciye en yakın fonksiyonu olan pazarlamanın görev ve sorumlulukları hem tüketicilerin hem de toplumun nezdinde artmaktadır. Gün geçtikçe bilinçlenen tüketiciler, işletmeler üzerinde bir baskı unsuru oluşturmaktadır. Geçmişte sadece ihtiyaç duyulan mal ve hizmetleri sağlama görevini üstlenen işletmeler; artık doğal, sosyal ve ekonomik çevreye karşı da birtakım sorumluluklar yüklenmektedir. Ancak işletmelerde etik değerlerin yeterince gelişmemiş olması, duyarlılık eksikliği, kâr odaklı düşüncenin ağırlıkta olması bir güvensizlik ortamı meydana getirebilmektedir. İşletmeler genel olarak kâr elde amacında olan kurumlar olmakla birlikte, aynı zamanda topluma karşı sorumlulukları da olduğundan; etik davranmak onların topluma karşı bir borcudur. Özellikle pazarlama sürecinde etik ile ilgili sorunların yaşanmaması ve etik sorumlulukla bilinç oluşturulmasının ilk adımı; bireylerin var olan etik sorunları algılayabilme düzeylerini belirlemekten geçmektedir. Bu çalışmada öncelikle; etik, ahlak, pazarlama etiği ile etik yaklaşımlara değinilmiştir. Son bölümde Çanakkale Onsekiz Mart Üniversitesi Siyasal Bilgiler Fakültesi öğrencilerinin; işletmelerin pazarlama sürecinde etik konusundaki tutumları, sosyal sorumlulukları ve yaptığı reklamlara ilişkin algıları araştırılmıştır. Araştırma sonucunda öğrencilerin işletmelerin faaliyetlerini sürdürürken etik ilkeleri göz ardı ettikleri yönünde olumsuz bir kanaate sahip oldukları tespit edilmiştir. In today's economic environment where competition is increasing and consumer demands and needs are constantly renewed, the duties and responsibilities of marketing, which is the closest function to the consumers, are increasing both in the aspect of consumer and the society. Day after day; conscious consumers are a source of pressure on businesses. Businesses that have undertaken only the task of providing only the goods and services that are needed in the past now have a number of responsibilities against the natural, social and economic environment. However, as the ethical values in the businesses are not developed sufficiently, lack of sensitivity and dominant profit-oriented thinking may lead to an insecure environment. Generally businesses are institutions that are aimed at profit making, at the same time as they have responsibilities against society; ethics is a debt against their society. In particular, the first step in creating ethical responsibility and awareness through ethical responsibility during the marketing process is to determine the level of the individual's ability to perceive existing ethical issues. In this study first of all, ethics, morality, marketing ethics and ethical approaches are discussed. Lastly; ethical attitudes, social responsibilities and advertisement perceptions of Çanakkale Onsekiz Mart University Political Sciences Faculty students during the marketing process of the enterprises are measured. As a result of the research; it is determined students have a negative opinion that enterprises ignore the ethical principles while they perform their activities. 140

Bu çalışmanın amacı, ebeveynle ilgili (ebeveyn kabul-reddi) ve kişisel (empati, problem çözme, ahlaki çözülme) özellikler ile kardeş zorbalığı; ayrıca kardeş zorbalığı yoluyla akran zorbalığı arasındaki ilişkileri incelemektir. Bu amaçla, Sosyal Bilişsel Kuram ve Ebeveyn Kabul-Red Teorisi'ni temel alan bir yapısal eşitlik modeli (YEM) oluşturulup test edilmiştir. Bu çalışmanın katılımcıları 4. ve 5. sınıflarda öğrenim gören 716 öğrencidir. Öğrencilerin %51.5'i erkektir. Kardeş Zorbalığı Ölçeği, Akran İlişkileri Ölçeği, Ahlaki Çözülme Ölçeği, KASİ Empatik Eğilim Ölçeği, Çocuklar için Problem Çözme Envanteri, Ebeveyn Kabul-Red Ölçeği ve demografik bilgi formu bu çalışmada veri toplama aracı olarak kullanılmıştır. Test edilen YEM modeli, Sosyal Bilişsel Kuram ve Ebeveyn Kabul-Red Teorilerininbirlikte kullanılarak, kardeş ve akranlara zorbalık yapma davranışlarını açıklamada, kuramsal bir çerçeve oluşturabileceğini desteklemiştir.. YEM analizi sonuçları hipotez modeli destekler şekilde; ebeveyn red algısı yüksek olan çocukların, empati ve problem çözme düzeyleri düşükken, ahlaki çözülme düzeylerinin yüksek olduğunu; bunlar aracılığıyla da yüksek düzeyde kardeş ve akran zorbalığı davranışı sergilediklerini ortaya koymuştur. Ayrıca, kardeş zorbalığının akran zorbalığı ile pozitif yönde anlamlı ilişkili olduğu bulunmuştur. Sonuçlar ilgili alanyazın ışığında tartışılmış ve bu sonuçların kurama, araştırmaya ve uygulamaya yönelik katkıları açıklanarak; ileride yapılacak çalışmalara yönelik öneriler sunulmuştur. This study aimed to investigate the relationships between parental (parental acceptance-rejection), personal (empathy, moral disengagement, problem solving) factors, and sibling bullying; and also peer bullying through sibling bullying. A structural equation model which theoretically based on Social Cognitive Theory and Parental Acceptance-Rejection Theory was tested. Elementary school children (n=716) enrolled in 4th and 5th grades (51.5% were boys) were the participants. Revised-Sibling Bullying Questionnaire, Peer Relations Questionnaire, Moral Disengagement Scale, KASI Empathic Tendency Scale, Problem Solving Inventory for Children and Parental Acceptance-Rejection Questionnaire were the data collection instruments of this study along with a demographic information form. The applicability of the integration of Social Cognitive Theory and Parental Acceptance-Rejection Theory as a theoretical framework in understanding sibling and peer bullying was supported by the tested SEM model. The results of SEM revealed the support for hypothesized model that children have higher levels of parental rejection perception showed also higher levels of moral disengagement; whereas, lower levels of empathic tendency and problem solving skills which resulted in higher levels of both sibling and peer bullying behaviors. In addition, sibling bullying was found to be significantly and positively related to peer bullying. Results were discussed in the light of the relevant literature, and in addition to implications for theory, research and practice; the recommendations for the further studies were introduced. 201

Meta-etik ahlaki iddiaların nesnel anlamda mı yoksa öznel anlamda mı doğru veyayanlış olduğuyla ilgilenen ahlak felsefesinin alt dalına verilen isimdir ve kişilerin hiledavranışından (Rai ve Holyoak, 2013) prososyal davranışına (Young ve Durwin,2013) kadar birçok davranışı etkilediği daha önce gösterilmiştir. Bu çalışmada politikideolojiler arasındaki temel farklılıkları yaratan bir değişken olarak meta-etikselinançlar ileri sürülmüştür ve —bildiğimiz kadarıyla— ilk defa dört korelasyonel(toplam n = 2,453) ve üç deneysel (toplam n = 1,507) çalışmada sistematik bir şekildeincelenmiştir. Sonuçlar genel olarak öznel ahlakla politik tutumların ilişkili olduğunu(çalışma 1-4) ve aynı zamanda öznel ahlakı aktive etmenin politik tutumlarda nedenselbir değişikliğe sebebiyet verdiğini (çalışma 5 ve 7) göstermiştir. Daha spesifik olarak,öznel ahlakı aktive etmek insanların ahlaki temellerden zarar ve adalet ilkelerineverdikleri önemi hem de gruplar arası tolerans düzeylerini arttırmıştır. Korelasyonelbulgular toleransın öznel ahlak ve politik tutumlar arasındaki ilişkiye tutarlı bir şekildearacılık ettiğini gösterse de, deneysel bulgular (nedensel) bir aracılık etkisininolmadığını göstermektedir. Deneysel bulgular aynı zamanda —düşük etkibüyüklüğüne sahip olsa da— öznel ahlakı aktive etmenin sol ve sağ ideolojilerarasındaki ahlaki görüş farklılıklarını azalttığını göstermektedir. Bulgular genel olarakbir bütün halinde politik farklılıkları yaratan temel bir değişken olarak meta-etikselfarklılıkların önemine vurgu yapmaktadır. Meta-ethics is the name given to the branch of moral philosophy concerned withwhether moral claims are true or false in an objective or subjective manner. Lay metaethical beliefs have been shown to influence cheating (Rai & Holyoak, 2013) andprosociality (Young & Durwin, 2013), among other behaviors. The present researchis, to the best of our knowledge, the first to systematically examine the influence ofbelief in subjective morality on political attitudes in four correlational (total n = 2,453)and three experimental (total n = 1,507) studies. The results showed that subjectivemorality is correlated with political attitudes (Studies 1-4) and that priming subjectivemorality causally influences political attitudes (Studies 5 and 7). More specifically,priming subjective morality bolstered the moral foundations of harm and care andintergroup tolerance. While the correlational findings demonstrated that intergrouptolerance mediated the relationship between subjective morality and political attitudes,the experimental findings failed to reveal a (true) mediational role for tolerance. Onthe other hand, the experimental findings revealed, albeit with a small effect size, thatpriming subjective morality decreases the difference in moral convictions betweenleft-wing and right-wing ideologies. The findings support the conclusion that metaethical beliefs are a major determinant of the political attitude differences betweendifferent ideologies. 154

Giriş ve Amaç: Acil servisler palyatif bakım ihtiyacı olan hastaların sıklıkla başvurduğu ve bazen sistemden kaynaklanan problemler nedeniyle oldukça zaman geçirdikleri birimlerdir. Bu koşullarda acil servis çalışanlarının palyatif bakım hastaları ve hasta yakınları ile iletişimi oldukça yoğundur. Hastalara etkili bakımın sağlanması için, acil tıp hizmeti sağlayan personelin, acil serviste palyatif ve yaşam sonu bakımın temin edilmesinde yeterli bilgi birikim ve donanımına sahip olmaları gerekmektedir. Bu çalışma ile acil servis çalışanlarının palyatif bakım hakkındaki bilgi düzeyleri, eğitim durumları, yaşam sonu bakıma olan yaklaşımlarının incelenmesi ve bunun ahlaki duyarlılık ile ilişkisinin olup olmadığını araştırmak amaçlanmıştır. Böylece acil servis çalışanlarının palyatif bakım konusunda farkındalığı oluşturulmuş olacaktır.Materyal ve Metot: Kesitsel ve tanımlayıcı tipte olan bu çalışmanın örneklemini Tokat ve Kayseri il merkezinde çalışan 100 acil servis çalışanı oluşturdu. Veriler, acil servis çalışanlarının sosyo-demografik özelliklerini ve palyatif bakım hakkındaki görüşlerini içeren anket formu ile Ahlaki Duyarlılık Anketi kullanılarak toplandı. Verilerin değerlendirilmesinde ortalama ± standart sapma, yüzdelik dağılımlar, t-testi ve Anova testi kullanıldı, p0,05). Palyatif bakım anketinin Ahlaki Duyarlılık Anketi ile karşılaştırılması sonucu ''Ölüm konusu ile ilgimin olmamasına çalışırım''(p=0,003)(F=6,168) ifadesi dışında diğer ifadelerde anlamlı bir farklılık belirlenemedi (p>0,05).Sonuç: Palyatif bakım ve ahlaki duyarlılık konularında farkındalık yaratmak için mezuniyet öncesi palyatif bakım eğitimlerine ve mezuniyet sonrası hizmet içi eğitimlere ihtiyaç vardır. Bilgilerin güncel tutulması için eğitimlerin belirli aralıklarla tekrarlanması gerekmektedir.Anahtar Kelimeler: Acil Servis, Ahlaki Duyarlılık, Yaşam Sonu Bakımı, Palyatif Bakım,Bilgi Düzeyi. Introduction and Purpose: Emergency services are units where patients in need of palliative care frequently get medical help and sometimes spend too much time due to system-related problems. Under these circumstances, emergency service employees establish an intense communication with palliative care patients and patient relatives. In order to provide patients effective care, the personnel providing emergency medicine service need to have sufficient knowledge and equipment in procuring palliative and end-of-life care in the emergency service. With this study, it is aimed to examine the knowledge levels of emergency service employees concerning palliative care, as well as their educational background and approach to end-of-life care and to investigate whether that has a correlation with ethical sensitivity or not. Thus, awareness of emergency service employees about palliative care will be created.Material and Method: The sample of the cross-sectional and descriptive study consisted of 100 emergency service employees working in the city centers of Tokat and Kayseri. The data were collected using a questionnaire form containing sociodemographic characteristics of the emergency service employees and their thoughts about palliative care and also the Ethical Sensitivity Questionnaire. The data were evaluated using mean±standard deviation, percentage distributions, t-test and Anova test and the significance was accepted to be p0,05). As a result of comparing the palliative care questionnaire with Ethical Sensitivity Questionnaire; no significant difference could be determined in the statements outside, `I try not to think about the matter of death` (p=0,003) (F=6,168) (p>0,05).Conclusion: In order to raise awareness of the issues of palliative care and ethical sensitivity, there is a need for palliative care trainings before graduation and in-service trainings after graduation. The trainings should be repeated at certain intervals to keep the knowledge up-to-date.Keywords: Emergency Service, Ethical Sensitivity, End-of-Life Care, Palliative Care, Knowledge Level 144

Tekstil ve hazır giyim sektörü, gelişmekte olan ülkelerin ekonomik kalkınma sürecinde önemli rol oynayan bir sanayi dalıdır ve sanayileşme sürecinin ilk başladığı sektörlerden birisidir. Ancak, son yıllarda gelişen teknolojilerle birlikte pek çok sektörde olduğu gibi tekstil sektöründe meydana gelen gelişmeler de çevresel problemlerin artışında büyük rol oynamaktadır. Veriler, nüfus artışına parelel olarak küresel düzeyde giyim ve tekstil üretiminin ve tüketiminin her geçen yıl arttığını göstermektedir. Tekstil üretim ve tüketim sürecinde düşük ücretler, işçilerin çalışma koşulları, çocuk işçiliği gibi sosyal sorunların yanı sıra, kaynak kullanımının ve atıkların çok fazla olması aynı zamanda toksik kimyasalların insan sağlığına ve çevreye olan zararları göz önünde bulundurulduğunda, sektörün üretim ve tüketim süreçlerinin tümünde sürdürülebilirliğin sağlanması bir gereklilik olarak görülmektedir. Bu çalışmanın amacı, etiksel özellikler çerçevesinde, bireylerin sürdürülebilir giysiye yönelik tutum ve satın alma niyetlerinin araştırılmasıdır. Çalışmada ayrıca sosyal paylaşım ağlarının tüketicilerin sürdürülebilir giysiye yönelik tutum ve satın alma niyetini pozitif yönde etkileyebilecek potansiyel bir mecra olup olmadığı incelenmiş; materyalizmin, giysiye ilgilenimin ve suçluluk duygusunun düzenleyici etkisi de tespit edilmeye çalışılmıştır. Bu doğrultuda İstanbul'da yaşayan ve sosyal ağ kullanan kişilere anket çalışması yapılmıştır. Araştırma sonuçlarına göre; sürdürülebilir giysiye yönelik tutum üzerinde, altruizm, etik yükümlülük, sosyal ağların satın alma davranışına etkisi ve normatif inançlar etkilidir. Sürdürülebilir giysi satın alma niyeti üzerinde ise, bireylerin giyim ve tekstil sektörünün çevresel etkilerine ilişkin sahip oldukları bilgi, sosyal ağların satın alma davranışına etkisi ve sürdürülebilir giysiye yönelik tutum etkilidir. Ayrıca materyalizm eğiliminin ve giysiye ilgilenimin yüksek olması bireylerin sürdürülebilir giysi satın alma niyetini olumsuz etkilediği; suçluluk duygusunun yoğunluğunun ise bireylerin sürdürülebilir giysi satın alma niyetini olumlu yönde etkilediği tespit edilmiştir. Textile and clothing sector is an industry branch which plays an important role in the economic development of the countries, and it is one of the first sectors of the industrialization process. However, in recent years with the advance in technology the developments textile sector play an important role in the increase of environmental problems, just like in many other sectors. The data shows, the production, and consumption of clothing and textiles on the global level have increased every year in parallel with the increase in population. In addition to the social problems such as low wages in the production and consumption process, working condition of the workers and child labor etc., the excessive use of resources and wastes, the harmful effects of the toxic chemicals on human health and the environment necessitate sustainability in all production and consumption processes of the industry.The aim of this study is to investigate the attitudes and buying intentions of individuals towards sustainable clothing within the framework of ethic traits. In addition, whether social networking is a potential field that can positively influence buying intentions and attitudes of the consumers toward sustainable clothing, the regulatory effect of materialism, clothing involvement and guilt feelings have been tried to be investigated. In this respect, a survey was carried out on people living in Istanbul who also use social networks. According to the research results, altruism, ethics obligation, and influence of social networks on purchasing behavior and normative beliefs are effective on the attitudes toward sustainable clothing. The environmental knowledge of individuals, effects of social networks on purchasing behavior, and the attitude towards sustainable clothing are all effective on the intention of purchasing sustainable clothing. In addition, the higher the tendency towards materialism and clothing involvement, the more unfavorable the intention of individuals to buy sustainable clothing; it has been found that the intensity of the feeling of guilt positively affects the individual's intention to buy sustainable clothing. 233

The present research aims to explore the relationship between corporate social responsibility and earnings management (EM). For this study, we utilized the panel data of companies registered with the Shanghai and the Shenzhen stock exchanges. The data consists of 10years of financial data from 2010 to 2019. After a thorough investigation, we discovered that CSR hurts the EM practice, which mainly relates to the prevalence of the ethical stance and the moral stance in corporate decision-making. When firms engage in activities about CSR, they tend to improve their corporate image and their social image as the stakeholder satisfaction level increases. The results also indicate that, when firms engage in these types of activities, they tend to incorporate practices related to CSR as part of their corporate strategy. This also results in a higher moral standing amongst the decision-makers, and they prefer to reject malpractices, such as EM, as a result. In the case of the Chinese state-owned firms, the results indicate that these companies increasingly engage in real earnings management (REM), even though they have increased their CSR activities. The results point towards management opportunism with Chinese state-owned companies.

A conjuntura mundial encontra-se em permanente mudança. A globalização, processo económico, político, social e cultural, transversal a todos os países do mundo, tem efeitos que, na maior parte das vezes, são difíceis de prever e/ou controlar, em praticamente todos estes domínios. Como tal, a crescente força globalizante provocou fortes alterações no comportamento dos indivíduos, organizações e países – comportamentos estes que podem ter consequências globais. A empresa nacional VL Moldes, situada na Marinha Grande, é especializada na engenharia e produção de moldes para injeção de plásticos, estando a sua atividade muito virada para o mercado internacional. Nesta dissertação pretende-se analisar em que medida a globalização influencia o comportamento ético (universalista ou utilitarista) da VL Moldes: a empresa segue as “regras” de ética do seu país de origem ou adapta-se às “regras” do país dos seus clientes? The global situation is currently in permanent change. Globalisation, as a cultural, economic, political and social process, is present all over the world. However, it has repercussions in practically all these aspects which are frequently unforeseeable and uncontrollable. Thus, the globalising rising force has caused strong changes in the organizations, countries and people’s behaviour, which may have global consequences. The national organization VL Moldes, located in Marinha Grande, is specialised in mould production and engineering for plastic injection, whose activity strongly resides in the international market. The main purpose of this dissertation is to analyse the way globalisation influences VL Moldes ethical behaviour (universalist or utilitarian ethics): does this organisation follow the ethical “guidelines” of its country? Or does it adapt to the “guidelines” of its clients’ countries?

06.03.2018 tarih ve 30352 sayılı Resmi gazetede yayımlanan “Yükseköğretim Kanunu İle Bazı Kanun Ve Kanun Hükmünde Kararnamelerde Değişiklik Yapılması Hakkında Kanun” ile 18.06.2018 tarihli “Lisansüstü Tezlerin Elektronik Ortamda Toplanması, Düzenlenmesi ve Erişime Açılmasına İlişkin Yönerge” gereğince tam metin erişime açılmıştır. Türkiye'de bocce ve dart sporları ile ilgilenen sporcuların ahlaki karar alma tutumlarının belirlenip, çeşitli değişkenler açısından incelenmesi amacıyla yapılan bu araştırma tarama modelinde betimsel bir araştırmadır. Araştırmanın evrenini en son yayınlanan 2017 yılı verilerine göre Türkiye Bocce Bowling ve Dart Federasyonuna bağlı olan 33,612 lisanslı sporcu oluştururken; örneklemini 2017- 2018 sezonunda Türkiye Şampiyonalarına katılan ve araştırmada kullanılan ölçek sorularını gönüllü şekilde yanıtlayan 383 sporcu oluşturmaktadır. Araştırmada Lee ve arkadaşları tarafından geliştirilen ve Bahri Gürpınar tarafınca Türkçe'ye uyarlanan Altyapı Sporlarında Ahlaki Karar Alma Ölçeği uygulanmıştır. Elde edilen verilerin yüzde (%), frekans (f) ve aritmetik ortalama () değerleri incelenmiş ve ölçeğin alt boyutlarının ilişkisine Spearman Korelasyon Testi ile bakılmış, iki ayrı kümenin verdiği cevapların analizinde Mann Whitney- U ve çoklu grup karşılaştırmalarında Kruskal Wallis testleri kullanılmıştır. Araştırmaya katılan sporcuların %45,7'si dart ve %54,3'ü bocce sporcusu; %45,2'i IX kadın ve %54,8'i erkektir. Katılımcıların çoğunlukla; 18 yaş altı (yıldız ve genç) kategorisinde yarışan sporculardan oluştuğu, lise ve üniversite eğitim düzeyinde oldukları, spor yaşının bir ve dört yıl arasında olduğu, kulüp lisansı ile müsabakalara katıldıkları ve antrenörlerinin de erkek olduğu görülmektedir. Katılımcılar arasında kayda değer oranda milli sporcu bulunmaktadır. Araştırma bulguları, sporcuların olumsuzluk içeren Hileyi Benimsemek ve Yarışmaseverliği Benimsemek alt boyutlarına karşı olumsuz tutum içinde olduklarını, Adilce Kazanmayı Korumak alt boyutunda olumlu tutum sergiledikleri ve genel olarak Altyapı Sporlarında Ahlaki Karar Alma Tutumları Ölçeği'nden yüksek puan elde ettiklerini göstermektedir. Altyapı Sporlarında Ahlaki Karar Alma Tutumları Ölçeği'nin alt boyutları arasında pozitif yönde ve anlamlı korelasyon gözlenmiştir. Sporcuların branşı ve lisans durumları ile ölçeğin alt boyutlarından aldıkları puanlar arasında istatistiksel olarak anlamlı bir fark olduğu görülürken; cinsiyet, yaş ve yarışma kategorileri, öğrenim durumları, spor yapma süreleri, milli olma durumları ve antrenörlerinin cinsiyeti ile ölçeğin tamamından ve alt boyutlarından aldıkları puanlar arasında istatistiksel olarak anlamlı bir fark bulunamamıştır. This research is a descriptive study in the screening model. This paper aims determination of ethical decision-making attitudes of darts and bocce athletes in Turkey and were made to examine the different variables. The universe of the study is composed of 33,612 licensed athletes in the Turkish Bocce Bowling and Dart Federation, according to the latest published year of 2017. The research sample consists of 383 athletes participating in the 2017-2018 Championship seasons in Turkey. Participans of this study were volunteers. Attitudes to Moral Decision-making in Youth Sport Questionnaire (AMDYSQ) which was developed by Lee and his colleagues and adapted to Turkish by Bahri Gürpınar was applied in the study. Percentage (%), frequency (f) and arithmetic mean () values of the obtained data were examined and the relationship between subscales of the scale was examined by Spearman correlation test and Mann Whitney-U and Kruskal Wallis tests were used in multiple group comparisons in the analysis of the answers given by two separate congregations. XI 45.7% of the athletes participating in the survey are darts and 54.3% are bocce athletes. 45.2% of these athletes are female and 54.8% are male. Participants are mostly; It is seen that they are composed of athletes who compete under the age of 18 (children's and young's) category, they are in high school and college education level, the sport age is between one and four years, they are participating in competitions with sports club licence and their coaches are generally male. There are quite a few national athletes among the participants. Survey findings show that athletes are in a negative attitude towards negative sub-dimension of "Acceptance of Cheating" and "Acceptance of Gamesmanship". It is seen that the athletes displayed a positive attitude in the "Keeping Winning in Proportion" sub-dimension. And generally, score of athletes is high on the AMDYS Questionnaire. Positive and significant correlations were observed between the "AMDYSQ" sub-dimensions. Positive and significant correlations were observed between the "AMDYSQ" sub-dimensions. There was a statistically significant difference between the scores of the sportsmen's branch and sport slicense and subscales of the scale. There was no statistically significant difference between the gender, age and competition categories, educational status, duration of sports, being national athlete , and the gender of the coaches and the scores they received from the subscales of the scale.

Concern about the economic, social and environmental impacts caused by the production and consumption of products and services has resulted in an escalation in the monitoring of companies by stakeholders. Scrutiny has been enhanced by an expanding array of behaviour-modulating instruments, which span a voluntary to mandatory continuum, in the form of ethical identifiers that range from collaborative partnerships, through codes and standards, to regulations, directives and laws. Such identifiers are now becoming more-widely used by businesses in the formulation and communication of their Corporate Social Responsibility and sustainability (CSRS) related strategies. In a business environment undergoing closer examination, individual companies must determine the extent to which they will endorse CSRS, as well as deciding on their level of public disclosure of related practices. However, despite an increasing number of tools that are available for communicating ethical disclosure, there is currently no agreed standard format for presenting the relevant data. This can create difficulties for stakeholders who may wish to compare and contrast the ethical business practices of different companies and can reduce the pressure for meaningful change to be brought about. In the course of the research reported in this thesis, philosophical, ethical and legitimacy theories were drawn upon to understand the approaches that underpin CSRS disclosure, whilst the engagement of key stakeholders was evaluated by applying the principles involved in stakeholder mapping and ethical business strategy communication. For practical reasons, the study focusses on a single global business sector with identifiable CSRS interests, the apparel sector, which has well-publicised issues regarding both its social and environmental impacts, while also possessing constituent parts that are applicable to a variety of other consumer goods markets (for example, extended supply chains). Using a pragmatic methodology, the primary research consisted of two phases carried out in sequence; quantitative research first, then qualitative investigation. The first phase utilised findings from previously published quantitative research to pinpoint five fashion sector brands. The brands’ web-based CSRS-related disclosure was examined by means of a longitudinal four-stage content analysis, which involved an assessment of the click paths created by brands to enable interested parties to access information about their ethical business practices. The ethical identifiers disclosed were then classified and enumerated to quantify the range and complexity of the CSRS-related information provided by each brand. The information gained from the findings was also used to inform the development of a framework for identifying, grading and communicating CSRS disclosure to enable comparative analysis of the approaches adopted by different companies and their suitability to different types of stakeholders. The second phase of the research utilised a qualitative methodology to probe the results from the quantitative phase and to develop an improved communication tool. In-depth interviews were undertaken with fifteen key informants on CSRS, encompassing policy makers, advisors and representatives from commerce; as well as five consumer focus groups divided by age (20s, 30s, 40s, 50s, and 60 years and over). As a result of the research findings, ten stakeholder types were identified as key audiences for CSRS-related information, while stakeholder engagement with the data was classified into three levels ranging from ‘active’, through ‘aware but ambivalent’, to ‘inactive’. Stakeholders who were categorised as ‘active’, responded to triggers created by CSRS-related knowledge and readily participated in behaviours that were sympathetic to promoting social responsibility. The ‘active’ stakeholders were likely to be professionals working in the area of CSRS and consumers personally committed to ethical goals. The participants who demonstrated ‘awareness but ambivalence’ to CSRS information possessed knowledge of CSRS issues, but were not emotionally committed to its goals. They used behavioural filters to explain the rationale supporting a position of commitment that was flexible and dependent on circumstances; hence their tendency to consider the information was affected by a range of additional factors. By contrast, ‘inactive’ stakeholders created blockers or barriers to justify why the responsibility for CSRS lay not with themselves, but with second and third parties in the supply chain. They displayed limited or no commitment to CSRS goals and were not swayed in their behaviour by associated knowledge. The multi-layering of stakeholder perspectives emphasises the need for a reporting framework designed to satisfy the requirements of a growing and diverse body of interested parties. To address this need, ethical identifiers used in CSRS disclosure were divided into deontological and teleological indicators to provide greater classification exclusivity than previous models. From this division, the current research proposes a new communications framework suited to a variety of levels of stakeholder commitment and CSRS complexities by using a three concentric circles (TCC) format, with core, intermediate and outer circles identifying respectively what a company is required to do (mandatory and co-regulatory actions), agrees or chooses to do (self-regulatory and voluntary activities), and is going to do (through ethical collaborative partnerships). If applied digitally, the proposed framework could provide further detail relating to the ethical identifiers contained in each circle and expand the level of information available. When current CSRS disclosure by five sample brands was analysed using the TCC format, voluntary aspects (intermediate and outer circles) were found to dominate in number over mandatory obligations (core circle). However, the deontological actions or activities within which the companies engaged (core and intermediate circles) were seen to have greater longevity than their teleological collaborations and partnerships (outer circle). Bringing together the proposed framework for communicating CSRS information and the stakeholder engagement categories, the potential for full-disclosure access to ethical indicators, and their details, was designed for the ‘active’ group, who were the most likely category to create change-making pressure on companies. The availability of basic and concise ethical data was favoured by the ‘aware but ambivalent’ group, whislt an identifiable logo, indicating that a company was disclosing its practices was considered more than adequate for the requirements of the ‘inactive’ group who were unlikely to seek further information. The stance adopted by this latter group highlighted that business accountability is not demanded by all potential stakeholders and illustrated why mandatory intervention can be needed to enforce behavioural expectations on companies. At a time when the primary and secondary rules of society are increasing the expectation of CSRS-related disclosure from companies, as well as imposing a minimum level of annual reporting on them, the current research provides theoretical, practical and public policy-based contributions to progress the discipline of ethical communications.

This paper discusses an illuminative evaluation of a collaborative series of workshops combining simulation,performance and reflection into supported performance simulation to explore challenging ethical scenarios. To explore the experiences of the theatre and child nursing students taking part in the workshops, to understandhow they impacted on studentʼs practice and to consider staff members’ understanding of the value of this model of teaching and the potential for development. The experiences of those involved were explored, usingfocus groups and interviews within an illuminative evaluation approach. A purposive sample of the 19 nursing students, 10 theatre studies students and 4 teachers was used. We used interviews and focus groups as the method of the current study. Also, ethical approval and informed consent were gained. We found that four themes emerged from the data: the value of "real world experience"; increased confidence in dealing withethically challenging situations; the development of "softer" skills and teaching and learning styles supporting reflective practice. The workshops enabled the nursing students to develop their communication skills, assertiveness and advocacy, whilst exploring ethically challenging situations. The use of performance simulation workshops allowed the nursing students to discover, test and reflect on their own and peers’ practicein a safe environment. The workshops had increased their confidence in dealing with difficult ethical situations and enhanced their skills of assertiveness and advocacy.

The objective of this research was to perform an exploratory study on the knowledge and understanding of the King III code among Human Resources (HR) managers in South African companies. The King III code is a comprehensive international corporate governance regime which addresses the financial, social, ethical and environmental practices of organisations. HR management plays a role in managing corporate governance by using the King III code as a guideline. The main research questions were: Does HR management know, understand, apply, and have the ability to use the King III code in terms of ethical decision-making? What role does HR management play in corporate governance? A random sample of available HR managers, senior HR consultants and HR directors was taken and semi-structured interviews were conducted. The results indicated that the respondents had no in-depth knowledge of the King III code. They did not fully understand the King III code and its implications nor did they use it to ensure ethical management. The themes most emphasised by the participants were: culture, reward and remuneration, policies and procedures and performance management. The participants emphasised the importance of these items and HR’s role in managing them.

Bu çalışmamızda, `Mutaffifîn Sûresindeki Ahlâkî Tutum ve Davranışlar` incelenmektedir. Çalışmamızın birinci bölümünde surede bulunan ahlâkî tutum ve davranışlara dair kavramsal çerçeve ele alınmıştır. İkinci bölümde fert ve toplum bazında övülen ve yerilen ahlâkî tutum ve davranışlar incelenerek bu tutum ve davranışların ferdî ve toplumsal hayattaki yansımaları üzerinde durulmuştur. Sûrede yerilen ölçü ve tartıda dürüst davranmamak, o büyük günde hesap vermek üzere dirilip âlemlerin efendisinin huzurunda durmayı hesaba katmamak, Allah'ın rehberliği ve kullarına hayat veren ilahî mesajından yüz çevirmek gibi konular üzerinde detaylı bir biçimde durulmuştur. Üçüncü bölümde ise övülen ve yerilen bu tutum ve davranışların ahiretteki sonuçları göz önüne serilmeye çalışılarak iyilerin ve kötülerin hak ettikleri nimetler veya azaplar ve mahrumiyetler üzerinde durulmuştur.Anahtar KelimelerAhlâk, Ticaret, Tatfîf, İstihza In this study, `Moral Attitudes and Behaviors in Mutaffifîn Sûrah` are examined. In the first part of our study, the conceptual framework of moral attitudes and behaviors in the suicide was addressed. In the second part, attitudes and behaviors praised on the basis of individuals and societies are examined and the reflections of these attitudes and behaviors on individual and social life are emphasized. In order not to act honestly in the measure and the weight in the water, to resurrect to give account in that great day, not to stop in the presence of the master of the worlds, and to turn away from God's guidance and the divine message giving life to servants. The third section focuses on the blessings and deprivations and deprivations that good and evil have earned by attempting to take account of the consequences of these attitudes and behaviors praised and settled hereafter.Keywords: Morality, Trade, Tatfîf, İstihza 115

MBA, North-West University, Potchefstroom Campus, 2018 Over the past decade, South Africa, the government and its state-owned entities have experienced turbulence as a result of ongoing scandals. More recently, a phenomenon called State-Capture has continuously been in the news and a subject of parliamentary inquiry. Public discourse and outcomes of investigations by the Public Protector and board inquiries by the Passenger Rail Agency of South Africa (PRASA), the Auditor-General and many others that have been concluded and are ongoing indicate a chronic failure of Corporate Governance. The purpose of this research was thus to investigate and identify the challenges experienced by state-owned entities as well as Chapter 9 institutions with regard to the implementation of the governance principles contained in the King Report on Corporate Governance for South Africa (more specifically, King IV). Guidance from the King Committee has produced at least four reports, of which some of the suggested principles have been codified into legislation. An example of one such legislation where the principles of the Report on Corporate Governance for South Africa have been codified is the Companies Act 71 of 2008. An expectation from most is that the principles should thus be embedded within a significant part of the organisation. If the principles were embedded and observed, there would not be the scandals referred to earlier. These events indicate that there are some deficiencies in most organisations’ governance practices. The literature review and empirical results conducted and analysed as part of this study, reveal that there are indeed challenges experienced by state-owned entities and Chapter 9 institutions with regard to the implementation of King IV. The primary impediment to implementation is contradictions observed between the King IV report and founding legislation governing Chapter 9 institutions. Additionally, an absence of a sector supplement for Chapter 9 institutions does not empower or enable these entities to attempt an alignment between their governance frameworks and the King IV report. Factors that enable good Corporate Governance were explored as part of the study. The outcomes indicate that Corporate Governance expertise, finances and cost of implementation are not a concern for most of the entities surveyed. However, transparency, accountability and adherence to the Rule of Law were identified as the key determinants of both the impediments to effective good Corporate Governance and the implementation process. The empirical study indicates that the relationship that the oversight structure has with its executive management impacts the effectiveness of the governance framework employed within that entity. This relationship was seen in the calculation of the correlation co-efficient. The calculation was deemed to be very significant at 0.933. The outcomes of this study outline a number of recommendations to ease the challenges experienced by state-owned entities and Chapter 9 institutions in the implementation of the King IV report. One of the recommendations is that there should be an amendment to legislation governing the Public Protector and the Auditor-General. The objectives of the amendments will be to align to the requirements of the King Code on Corporate Governance. Alternatively, a sector supplement (similar to those developed for state-owned entities, retirement funds, etc.) must be developed to guide these two institutions (and many other that may fall within the same class). The proposals put forward will improve the governance practices of these entities. A further recommendation is for an operational plan to be developed in order to guide implementation. The plan must include continuous evaluation and monitoring to ensure adherence to the provisions of the King IV report. Lastly, the findings of the study reveal that culture and ethical behaviour within organisations are driven by its leadership. Therefore, strict vetting and screening of the leadership of state-owned entities should be undertaken on a continuous basis, particularly as it relates to the ethical conduct of that leader. Masters

Ahlaki yargılama bireylerin spesifik bir davranış veya bir kişinin doğruluğu ya da yanlışlığı hakkında bir sonuca vardıkları ahlaki muhakeme ürünüdür. Bu alandaki çalışmalar insanların bir kişiyi o kişinin zihinsel durumlarını (yani, niyetler, istekler ve kanaatler), davranışlarını ve o davranışların sonuçlarını baz alarak nasıl yargıladığı, suçladığı ve cezalandırdığı konusu üzerine yoğunlaşmıştır (detaylı inceleme için, bkz. Guglielmo, 2015). Fakat, insanların kendi ahlaki inançlarıyla uyuşmayan bir kişiyle karşılaştıklarında onla alakalı ahlaki yargıya nasıl vardıkları sorusu bu alanda mühim ama araştırılmamış bir sorudur. Denek içi tasarım kullanılarak 120 katılımcıya inanç ile davranışı karşı karşıya getiren dört farklı ahlaki senaryo sunuldu ve katılımcılara her bir senaryodaki ana kişiyi dört açıdan yargılamaları istendi: kişinin ahlaki karakteri, kişinin davranışının yanlışlığı, kişinin suçluluğu ve kişinin hak ettiği ceza. Bulgular zararlı bir davranışın yokluğunda dahi katılımcıların senaryodaki kötü inançlı kişileri daha sert yargıladığı, suçladığı ve cezalandırdığı sonucunu göstererek bu çalışmanın hipotezlerini destekledi. Dahası, ahlaki karakter yargılamasının yargılanan kişinin hem ahlaki inancına hem de davranışına bağlı olduğu, yanlışlık, suçluluk ve ceza yargılamasının ise daha çok kişinin davranışıyla alakalı olduğu bulundu. Kuramsal ve tatbiki çıkarımlar tartışılıp, ileri araştırma için istikamet belirlenmiştir. Moral judgment is the outcome of moral reasoning process in which individuals reach a conclusion about rightness or wrongness of a specific act or person. Previous research in this area focused on how people judge, blame, and punish based on an agent's mental states (i.e., intentions, desires, and beliefs), behaviors of the agent, and the consequences of those behaviors (for a review, see Guglielmo, 2015). However, one important yet neglected question in this field is how individuals reach a moral judgment, when they encounter an agent who holds a moral conviction that does not accord with those of the individuals. In a within-subject design, 120 participants were presented four different moral scenarios that pitted conviction against action and asked to judge the agent in those scenarios in terms of the following aspects: the agent's moral character, wrongness of the agent's behavior, culpability of the agent, and the punishment that the agent deserved. Supporting our hypotheses, the results showed that participants judged, blamed, and punished the agent with bad conviction significantly more harshly, even in the absence of any harmful behavior. Moreover, it was found that moral character judgment relied on both the agent's conviction and behavior, whereas wrongness, blame, and punishment judgments were heavily dependent on the agent's action. Theoretical and practical implications of these findings are discussed, and directions for further research are established. 70

Bu araştırmada ahlaki uzaklaşma düzeyinin ve zorbalık mağdurunun sosyal kimliğinin mağdura yardım etme isteğine etkisi incelenmiştir. Araştırmada hikâyelerde mağdurun sosyal kimliği `yerli` veya `Suriyeli sığınmacı` olarak değişimlenmiştir. Kontrol grubundaki katılımcılara mağdurun kimliğiyle ilgili herhangi bir bilgi verilmemiştir. Kırşehir Cumhuriyet Ortaokulu 7. Sınıfta öğrenim gören 42 öğrenci ön çalışmaya, 120 öğrenci esas çalışmaya dâhil edilmiştir. Araştırma, 2 (katılımcının cinsiyeti: kız, erkek) x 2 (ahlaki uzaklaşma: yüksek, düşük x 3 (mağdurun sosyal kimliği: yerli, Suriyeli sığınmacı, kontrol) ANOVA desenine sahiptir. Bulgulara göre seyirci kalma isteği ve mağdurla benzerlik algılama, erkeklerde düşük ahlaki uzaklaşma düzeyinde; kızlarda ise yüksek ahlaki uzaklaşma düzeyinde anlamlı bir şekilde daha fazladır. Analizler sonucu mağdurun sığınmacı olduğu koşulda mağdurla empati ile aktif yardım arasında; zorbalığı adil bulma ile hem aktif yardım hem de seyirci kalma arasında pozitif korelasyon görülmüştür. Ayrıca, mağdurun yerli olduğu koşulda ve kontrol grubunda aktif yardım etme isteği ile duygular arasında anlamlı pozitif korelasyonlar gözlenmiştir. Suriyelilere yönelik tutumun alt boyutu olan içsel motivasyon hem zorbalık mağduruna aktif yardım etme isteğiyle hem de seyirci kalma isteğiyle anlamlı pozitif korelasyonlar ortaya çıkarmıştır. Ayrıca içsel motivasyon ve aktif yardım etme isteği arasındaki ilişkide rahatsızlık duygusu ile mağdurla empatinin anlamlı aracılık etkisine sahip olduğu görülmüştür. Dışsal motivasyonla aktif yardım etme isteği arasındaki ilişkide kızgınlık duygusunun; adil bulmayla aktif yardım etme isteği arasındaki ilişkide ise içsel motivasyonun anlamlı aracılık etkileri gözlenmiştir. Tüm bulgular literatür ışığında tartışılmıştır.Anahtar Kelimeler: Akran zorbalığı, ahlaki uzaklaşma, Suriyelilere yönelik tutumlar, mağdurun sosyal kimliği, yardım etme isteği In this research, it was aimed to examine the effects of moral disengagement and social identity of the victim on willingness to help to the victim of bullying in early adolescence. Social identity of the victim was manipulated via vignettes as either native or refugee, and not any information was provided to the participanst in the control condition. The sample of the research consisted of students who registered to the Kırşehir Cumhuriyet Ortokulu. 42 students participated in the pilot study, whereas 120 students participated in the main study. A 2 (gender of participants: female versus male) x 2 (moral disengagement level: high versus low) x 2 (social identity: native, Syrian refugee, control) ANOVA design was applied. According to the findings, the scores of being bystander and the perception of similarity with the victim were significantly higher among male participants with low moral disengagement level, whereas those were significantly higher among girls at the level of high moral disengagement. Empathy for the victim and active help were significantly correlated in the conditon where the victim was mentioned to be an asylum seeker. In addition, there was significant positive relationships between justice appraisal about bullying and both active help and being bystander. Also significant positive correlations between willingness to active help and emotions were found in the conditions where the victim was portrayed as native, and in the control group. Internal motivation to help, which is the subscale of attitudes towards the Syrians, positively correlated with both active help and being bystander. It was also seen that sense of discomfort and empathy for the victim mediated the relationship between inner motivation and active help. The relationship between external motivation and active help was found to be mediated by anger, and inner motivation mediated the relation between justice appraisal and active help. All findings were discussed in the light of the literature. Key words: Attitudes towards Syrians, bullying, moral disengagement, social identity of the victim, willingness to help. 103

Bu fenomenolojik çalışma, okul öncesi öğretmen inanışlarını küçük çocukların ahlaki ve toplumsal/geleneksel olayları kavrayışlarına bağlamında araştırmaktadır. Bu amaca hizmet etmek için öğretmen inanışlarından önce katılımcıların küçük çocukların sınıf içi davranışları tanımlamaları ve sınıflandırmaları istenmiş ve katılımcı öğretmenlerin kavrayışları incelenmiştir. Veriler, Ankara'da ve Karadeniz kıyısındaki 4 farklı ilde çalışan 26 Türk okul öncesi öğretmeni ile yürütülmüştür. Veri toplama yöntemi olarak, bir tür derinlemesine görüşme yöntemi olan üçlü görüşme dizisi kullanılmıştır. Bulgular, katılımcı öğretmenlerin sınıf içi davranışları iki gruba ayırdığını göstermektedir: İstendik ve istenmedik davranışlar. Bulgular ayrıca katılımcı öğretmenlerin olayları veya ihlal durumlarını üç kategori çerçevesinde değerlendirdiklerini ortaya koymaktadır: (1) Ahlaki, (2) Toplumsal/geleneksel ve (3) Karma. Öğretmenlerin çocukların kavrayışları hakkındaki inanışları, toplumsal/geleneksel ve karma alan için benzer sonuçlar vermiştir. Ancak ahlaki olaylar açısından bulgular hem öğretmenlerin kendi kavrayışlarından hem de önceki sosyal alan araştırmalarından tamamen farklıdır. Öğretmenlerin toplumsal-geleneksel davranışlar ve karma davranışlar ile ilgili inanışları kendi kavrayışlarıyla paralellik göstermektedir fakat ahlaki davranışlara yönelik inanışlarında farklı sonuçlara ulaşılmıştır. Öğretmenler çocukların ahlaki davranışlara dair kavrayışlarının otorite etkisiyle değişebileceğini belirtmişlerdir. Bu sosyal alan kuramının bulgularıyla çelişmektedir. Bulgulardan yola çıkarak katılımcı öğretmenlerin ahlaki olan ile toplumsal/geleneksel olan davranışları birbirinden ayırabildiğini söyleyebiliriz. Ancak katılımcı öğretmenlerin çocukların ahlaki yargı yeteneklerini yeterince anlamadıklarından söz etmek yerinde olacaktır. Mevcut çalışmanın bulguları okul öncesi öğretmenlerinin çocukların ahlaki gelişimini anlamaları ve okul öncesi sınıflarına uygun ahlak eğitim yöntemleri geliştirmelerine yardımcı olmak için hem hizmet öncesi hem de hizmet içi eğitimlerin gerekli olduğunu göstermektedir. Bu bağlamda Yükseköğretim Kurumu ve Milli Eğitim Bakanlığı için öneriler sunulmaktadır. This phenomenological study investigates the beliefs of Turkish preschool teachers regarding young children's conception of moral and social conventional events. To serve for this purpose, participants' definitions and categorizations of young children's in-class behaviors have been identified first and then participant teachers own conceptions have been examined before analyzing their beliefs. The data has been conducted from 26 Turkish preschool teachers working in 5 different provinces in Turkey. Primary method for data collection is three-interview-series which is a type of in-depth interview. Findings suggests that participants categorize in-class behaviors into two groups: desired and undesired behaviors. Findings also reveals that participants categorize events or transgressions into three categories: Moral, Social conventional and Mixed, which are also mentioned in previous social domain research. Teachers' beliefs about children's conceptions provide similar results for social conventional and mixed domain events. However, in terms of moral events, findings are totally different from both the teachers' own conceptions and previous social domain research. Participants emphasized social conventional influences, especially obedience to authority, when they mention children's conceptions for moral events. A conclusion to be drawn based on the findings is that participant teachers of the current study can differentiate social conventions from morality but they lack sufficient understanding of the moral capabilities of children. Given that the findings of the current study indicate that both pre-service and in-service trainings are required to help teachers understand moral development of children and its application to the classroom settings, recommendations are offered for the CHE and MoNE. 194

İnsan yetiştirmeyi uzmanlık edinen temel meslek öğretmenliktir. Öğretmen, maddi ve manevi donanımıyla insan yetiştirmede uzman kişidir. Onun bilgisi, becerileri, tutum ve davranışları eğitim öğretim sürecinde bireyin bilgi, beceri ve ahlak gelişimini doğrudan ve dolaylı olarak etkilemektedir. Dolayısıyla sağlıklı nesiller yetiştirmede, toplumun huzur ve refahını sürdürmede nitelikli öğretmenlerin önemi büyüktür. Bu araştırma, alanında dikkat çeken niteliklere sahip, ilham veren sosyal bilgiler öğretmenlerinin ahlaki kimlik profillerini keşfetmeye yönelik bir sistematik gömülü teori çalışmasıdır.Araştırmanın çalışma grubunu, amaçlı örnekleme yöntemlerinden kuramsal örnekleme ile 2016-2017 akademik yılında, Türkiye genelinden seçilen 14 sosyal bilgiler öğretmeni oluşturmaktadır. Çalışma grubunda yer alan öğretmenlerin ilham veren öğretmen niteliği taşıyor olmasına dikkat edilmiştir. Veriler yarı yapılandırılmış görüşme formu ile toplanmıştır. Her bir öğretmen ile iki oturumdan oluşan derinlemesine görüşmeler yapılmıştır. Araştırma süreci boyunca açık kodlama, eksen kodlama ve seçici kodlamaya tabi tutulan veriler, sürekli karşılaştırmalı analiz ile çözümlenmiştir. Kuramsal doygunluk sağlandıktan sonra veri toplamaya son verilerek teorinin yapısına ve kanıtlarla desteklenerek kurama dönüştürülmesine odaklanılmıştır.Çalışma sonucunda ilham veren sosyal bilgiler öğretmenlerinin ahlaki kimlik profilleri tespit edilmiştir. Benlik özellikleri, geçmiş yaşantılar, kişilik özellikleri, eğitim anlayışı, referans alınan dünya görüşü ve inanç, sosyal etkiler, idealler ve amaçlar ahlaki kimliği etkilemektedir. İlham veren sosyal bilgiler öğretmenlerinin ahlaki kimliği eğitim sürecine; davranış dönüşüm süreci, karşılaşılan eğitim engelleri, eğitim koşullarını geliştirme, derse ilgi çekme ve katılımı sağlama, sınıf dışı eğitim faaliyetleri düzenleme ve iş yoğunluğu boyutlarında yansımaktadır.Anahtar Kelimeler: Sosyal bilgiler, ahlaki kimlik, ilham veren öğretmen, gömülü teori. The basic profession that acquires expertise in human education is teaching. The teacher is the educational expert with the material and spiritual character. His/Her knowledge, skills, attitudes and behaviors directly and indirectly affect the individual's knowledge, skill and moral development during the educational process. Therefore, in order to raise healty generations and to maintain the peace and prosperity of the community, the importance of qualified teachers is great. This research is a systematic grounded theory study to explore the moral identity profiles of inspirational social studies teachers who have remarkable qualities in the field.The working group of this study were 14 social studies teachers, who were selected with theoretical sampling, which is the purposeful sampling methods, in general of Turkey in the academic year 2016-2017. We were careful that the teachers in the working group were the inpirational teachers. The data were gathered through in-depth interviews with each teacher in two sessions with semi-structured interview questions. The data were analyzed by constant comparative analysis including open coding, axis koding and selective coding, throughout the research process. After reaching threoretical saturation, we ended data collecting and focused on the construction of the theory.As a result of study, moral identity profiles of inspiring social studies teachers were discovered and identified. Self-features, past experiences, personality characteristics, understanding of education, references to the worldview and belief, social effects, ideals and goals influence moral identity. The moral identity of inspiring social studies teacher is reflected in training process in dimensions of behavior conversion process, encountered educational obstacles, improvement of educational conditions, attract attention and participation in the lesson, organizing educational activities outside the classroom and work intensity. Keywords: Social studies, moral identity, inspirational teacher, grounded theory. 282

El objetivo fue analizar la estructura factorial de las diferentes versiones propuestas para la Multidimensional Sportspersonship Orientations Scale (MSOS) en el contexto español de la educación física. Los partici- pantes fueron 652 estudiantes de educación secundaria y bachillerato (353 hombres y 299 mujeres; M edad = 14.98, DT edad = 1.59). El análisis factorial conirmatorio no apoyó psicométricamente ninguna de las versiones plant- eadas por los trabajos previos para la MSOS. Sin embargo, los hallazgos sus- tentaron psicométricamente un modelo de cuatro factores correlacionados y 17 ítems (i.e., respecto por las convenciones sociales, respeto por las reglas, compromiso y respeto por el compañero) para la educación física. Esta es- tructura fue invariante por género. Las correlaciones sustentaron la validez discriminante del instrumento. El análisis de iabilidad relejó valores ade- cuados para cada factor. Como conclusión, se recomienda la utilización de una nueva estructural factorial para la MSOS en el contexto español de la educación física. The objective was to analyse the factor structure of the diferent versions proposed for the Multidimensional Sportspersonship Orientations Scale (MSOS) in the Spanish Physical Education context. he participants were 652 Post-Compulsory and Compulsory Secondary Education stu- dents (353 men y 299 women; M age = 14.98, SD age = 1.59). Conirmatory factor analysis psychometrically supported none of the diferent versions prosed by the previous works for the MSOS. Nevertheless, the indings underpinned a 17-items 4-factor model (i.e., respect for social conventions, respect for rules and teacher, commitment and respect for classmates) for Physical Education. his structure was invariant across gender. he correla- tions supported the instrument’s discriminant validity. Reliability analysis relected suitable values for each factor. In its conclusion, the use of a new factor structure for the MSOS was recommended in the Spanish Physical Education context

Toplumda kabul gören ahlak kurallarına aykırı davranışlar olarak tanımlanan işyerinde etik olmayan davranışlar son zamanlarda bilim insanların oldukça ilgisini çekmektedir. Akademisyenler özellikle bu tür davranışlara neyin yol açtığı sorusuyla ilgilenmektedirler. Bu konuyu ele almak için yapılan araştırmalar çalışanların neden etik olmayan davranışlarda bulunduğunu anlamada yardımcı olacak bireysel, kişilerarası ve organizasyon düzeyinde unsurlar ortaya koymuşlardır. Ne var ki, bu araştırmaların çoğunluğu, kendine yarar sağlamak için yapılan davranışlar ve eylemler üzerinde yoğunlaşmıştır. Bu düşünce tarzı ve bu araştırma yaklaşımı, etik olmayan davranışlarıntemelde kişisel çıkarlar tarafından yönlendirildiğini ifade etmektedir. Aynı zamanda, bu araştırma yaklaşımı genellikle sosyal yanlısı davranışların etik olduğunu ve diğer insanlara yardımcı olmak için özgecil nedenlerle yapıldığını varsaymaktadır. Bununla birlikte bazı çalışmalar çalışanların kendilerine hizmet için değil de organizasyonlarınınyararına olduğu için etik olmayan davranışlarda bulundukları gösteren vakaları ortaya koyarak bu yaklaşımı sorgulamaya başlamıştır. Bu örnek vakalar arasında organizasyonun itibarını korumak adına insanlara yanlış bilgi vermek ya da hem işverenler hem de toplum için ahlaki açıdan tehlikeli durumları ortaya çıkaracak ihbarbilgilerinin yok edilmesi gibi davranışlar yer almaktadır. Bu tür davranışlara etik olmayan örgüt yanlısı davranışlar denir ve giderek artan sayıda araştırmacı bu fenomeni araştırmaya ve kuramsallaştırmaya başlamıştır. Şu anda, geleneksel olarak yardımsever ve sosyal yanlısı olarak kabul edilen değerlerin, inançların ve davranışların ahlakiçelişkileriyle ilgilenen bir iş etiği araştırma alanı gelişmektedir. Bu yeni araştırma alanı etik olmayan davranışlara yol açan unsurları tespit ederek ve bu tür davranışları anlamak için kullanılan teorik bakış açısını genişleterek iş etiği konusundaki mevcut araştırmalara katkı sağlamaktadır. Etik olmayan örgüt yanlısı davranışlar üzerinde hazırlanan birkaç çalışmadan biri olarak, bu çalışma, duygusal bağlılığın etik olmayan örgüt yanlısı davranışları ahlaki davranışlardan uzaklaşmanın aracı değişken etkisi yoluyla açıkladığını öne sürmektedir. Etik liderliğin bu ilişkiyi şartlı etkilediği de önerilmektedir. İstanbul'da bulunan farklı şirketlerde çalışan 416 kişi, (184 erkek ve 232 kadın) bu çalışmanın örneğini oluşturmaktadır. Çalışmada kullanılan değişkenleri ölçmek için çok boyutlu biranket uygulanmıştır. Aracılık etkisinin analizleri sonucunda, duygusal bağlılığı dahayüksek olan kişilerin daha fazla etik olmayan örgüt yanlısı davranış sergilediğini veilişkiye ahlaki davranışlardan uzaklaşmanın aracılık ettiği ortaya konmuştur. Ayrıca şartlı aracılık analizi de çalışanların organizasyondaki etik liderliği daha düşük düzeydealgıladığında aracılık ilişkisinin daha güçlü olduğunu göstermiştir. Duygusal bağlılığın, etik olmayan örgüt yanlısı davranışları, ahlaki davranışlardan uzaklaşma ile birlikte teşvik ettiğini ortaya konmuştur. Ayrıca, etik liderliğin düşük algılanması bu etkiyi daha da güçlendirmektedir. Sonuçlarımız, etik liderliğin önemini vurgulayarak etik olmayanörgüt yanlısı davranışlar üzerine olan bilgiyi genişletmekte ve sosyal yanlısı güdülerin, tutumların ve davranışların etik davranışlar üzerinde etkisi üzerinde yeni araştırma yolları açmaktadır. Yapısal Eşitlik Modelleme ve Doğrulayıcı Faktör Analizi kullanılarak, bu çalışma, ilgili faktörlerin ve yapıların daha iyi bir resmini sunmaya ve gelenekselyöntemlere göre bu yöntemlerin getirebileceği yararlara ışık tutmaya çalışmaktadır. Daha detaylı teorik ve pratik çıkarımlar tezde tartışılmaktadır.--------------------Unethical behaviors in the workplace, which have been defined as conductscontrary to the accepted morals of the society have received a lot of attention fromscholars recently. Scholars are especially interested in the question of what leads to suchbehavior. Some research studies have been conducted to address this issue and thesestudies have determined individual, interpersonal, and organization level factors that helpunderstand why employees perform unethically. However, the majority of these researchstudies have concentrated on behaviors and actions that are performed to benefit the self.This way of thinking and this line of research imply that unethical conducts arefundamentally driven by self-interest. At the same time, this line of research generallyassumes that pro-social behaviors are ethical and are driven by altruistic reasons to helpother people. However, some studies have already begun to question this idea by reportingmany cases in which employees commonly engage in unethical behaviors not to serve theself but to benefit their organization. Behaviors such as destroying denouncinginformation to save one’s organization’s standing, giving wrong information to people,or engendering morally hazardous situations for both the employers and for society as awhole are among these cases. This kind of behavior has been called unethical proorganizationalbehavior (UPB) and a growing number of researchers have begun toexplore and theorize about this phenomenon. Currently, there is a rising field of businessethics research that mainly deals with the moral challenges of values, beliefs andbehaviors that were traditionally regarded as benevolent and pro-social. This emergentfield of inquiry broadens the extant research on business ethics by both detecting factorsleading to unethical behavior and expanding our theoretical perspectives forunderstanding such behavior. As one of the few studies on UPB, this study hypothesizesthat affective commitment predicts UPB through the mediation of moral disengagement.It was also proposed that ethical leadership affects the hypothesized relationship. 416employees (184 males and 232 females) from different companies located in Istanbul,Turkey formed the sample of this study. A multidimensional questionnaire with sevenpointinterval scale was applied to measure all substantive variables used in this study.The results of mediation analysis revealed that people with higher affective commitmentengaged in more UPB, and that this effect was mediated by moral disengagement. Inivaddition, the results of moderated mediation analysis showed that the mediationrelationship was stronger when employees perceived a lower level of ethical leadershipin the organization. We found that affective commitment encourages UPB through themechanism of moral disengagement. Besides, this effect is stronger when the ethicalleadership is perceived to be low as opposed to being high. Our results extend knowledgeof UPB by highlighting the importance of ethical leadership, and open up new avenuesof research on the ethical challenges of pro-social motives, attitudes, and behaviors. Inaddition to its contribution to the extant research on UPB and moral disinterment, thisstudy is also unique in its data analysis approaches. Through the use of StructuralEquation Modeling and Confirmatory Factor Analysis, this study tries to present a betterpicture of the involving factors and constructs and sheds light on the merits these methodscan bring about compared to traditional approaches. Further theoretical and practicalimplications are discussed.

Bu çalışma hemşirelerin ahlaki duyarlılıklarının profesyonellik davranışlarına etkisinin belirlenmesi amacıyla tanımlayıcı olarak yapılmıştır. Araştırmanın evrenini Samsun il sınırları içinde yer alan Ondokuz Mayıs Üniversitesi Sağlık Uygulama ve Araştırma Merkezi, Samsun Gazi Devlet Hastanesi ve Özel Samsun Medicana Hastanesinde çalışan 933 hemşire, örneklemini ise 439 hemşire oluşturmaktadır. Çalışmanın yapıldığı kurumlardan yazılı izin, etik kurulu onayı, çalışmaya katılan hemşirelerden bilgilendirilmiş onam alınmıştır. Veriler; Hemşire Tanıtıcı Bilgi Formu, Ahlaki Duyarlılık Anketi, Hemşirelikte Profesyonelliğe İlişkin Davranışsal Envanter ile Ocak 2017- Haziran 2017 tarihleri arasında toplanmıştır. Verilerin değerlendirilmesinde kategorik değişkenler için sayı, yüzde; sayısal değişkenler için ortalama, standart sapma tanımlayıcı istatistikleri, gruplar arasındaki karşılaştırmalarda normallik varsayımlarını sağlaması durumunda Anova, sağlamaması durumunda ise Kruskall-Wallis H testi kullanılmıştır. Hemşirelerin %95,0'unun kadın, %68,4'ünün evli, %73,1'sinin ise çocuk sahibi olduğu belirlenmiştir. Hemşirelerin %44,9'unun uzaktan eğitim ile lisans tamamladığı, %29,4'ünün örgün eğitim lisans mezunu olduğu, %48,5'inin 16 ve üzeri yıldır, %41,2'sinin klinik hemşiresi olarak çalıştığı saptanmıştır. Hemşirelerin %66,1'inin mesleğini kendi isteği tercih ettiği, %52,8'i mesleki doyum sağladığı, %64,0'ı mesleğinden memnun olduğu belirlenmiştir. Hemşirelerin Ahlaki Duyarlılık Anketi toplam puan ortalaması 87,8± 21,7, Hemşirelikte Profesyonelliğe İlişkin Davranışsal Envanter toplam puan ortalaması 4,7±3,4'dir. Çocuk sahibi olan, mesleki doyuma ulaşan, mesleki araştırma ve yayın yapan hemşirelerin etik duyarlılığının daha fazla olduğu saptanmıştır. Yaşın artmasının, kadın olmanın, mesleki araştırma ve yayın yapmanın hemşirelerde profesyonellik düzeyini daha fazla artırdığı belirlenmiştir. Hemşirelerin ahlaki duyarlılıklarıyla profesyonellik düzeyleri arasında pozitif yönlü bir ilişki olduğu saptanmıştır. Bu sonuçlar doğrultusunda; hemşirelerin ahlaki duyarlılıklarını artırıcı etkinliklerin düzenlenmesinin profesyonelliğe, profesyonelleşme ölçütleri doğrultusunda gelişmelerini sağlayacak faaliyetlere katılmalarının desteklenmesinin ahlaki duyarlılığında gelişmesine katkı sağlayacağı düşünülmektedir. This study has been conducted to determine the effect of nurses' ethical sensitivities on professional behavior as descriptive. The study's universe constitutes a total of 933 nurses working in the Ondokuz Mayıs University Health Practice and Research Center, Samsun Gazi State Hospital and Private Samsun Medicana Hospital located within the provincial borders of Samsun and the samples of 439 nurses. A written permission has been obtained from the nurses and the institutions in which the study has been conducted and it has been approved by Ethics Committee. The data were collected via; the Nurse Introductory Information Form, the Moral Sensitivity Questionnaire and the Behavioral Inventory for Nursing Profession between January 2017 and June 2017. For categorical variables in the evaluation of the data, the number has been used as percentage; the mean and standard deviation descriptive statistics have been used for the numerical variables; the Anova has been used on the condition that it has provided assumption of normality or the Kruskall-Wallis H test has been used on the condition that it has failed for the comparisons between groups. It was determined in the study that 95,0 % of the nurses in the study were women, 68,4% of them were married, 73,1% of them had children, 44,9% of them finished university via distance education, 29,4 % of them finished formal education, 48,5% of them have been working for 16 years or more than 16 years, 41,2% of them are clinical nurses, 66,1% of them preferred nursing profession as their own preference, 52,85% of them reached occupational satisfaction and 64,01% of them were satisfied with their profession. The average of total the Moral Sensitivity Questionnaire scores of the nurses is 87,84±21,73 and the average of total the Behavioral Inventory for Nursing Profession scores is 4,66±3,35. It has been determined that the nurses who have children, attain occupational satisfaction, and make and issue vocational researches have more ethical sensitivity. It has been determined that aging, being a woman, making and issuing vocational researches increase the level of professionalism in nurses. It has been determined that there has been a positive relation between the ethical sensitivity and the level of professionalism of nurses. In line with these results; it is thought that organizing activities which enhance nurses' moral sensitivity will promote their professionalism and that it will contribute to the development of moral sensitivity in support of their participation in activities that will enable them to develop in the direction of professionalism. 105

The accountancy profession subscribes to the values of accountability, integrity, honesty, accuracy among others and that is the reason accountants are required in any field of work to provide an independent report of how the resources are deployed to bring the outcome and assess if indeed the outcome from the use of such resources is as it had been expected by all the stakeholders. This requirement is common to all sectors of the economy, whether in the public or private sector. The paper discusses the changing role of the accountant in the public sector in response to the growing concerns of public resource abuse. Africa, Malawi in particular, has been a victim of gross resource abuse by public officers through among others fraud, corruption, theft and gross mismanagement. Malawi has recently been rated highly in terms of corrupt practices with the public sector taking a leading position leading to gross mismanagement of public resources since the dawn of democracy in 1994. The study takes a look at the changing roles of an accountant in the public sector where the control environment in the financial management system, and the political will of those in charge of the public sector, are not the same as those in the private sector. The accounting weaknesses or challenges as revealed by the reviewed audit reports are scrutinised and the role of the accountant with respect to each challenge is reviewed and recommendations suggested which if implemented, may block the future recurrence of such weaknesses in the financial management systems in the public sector.

Orientation: As a result of the proliferation of unethical behaviour in the workplace, the study of work ethics has received new impetus. Research purpose: The research study sought to determine the relationship between work ethics and work values, with the objective of determining whether work ethics statistically significantly predict work values. Motivation for the study: As work ethics (i.e. behavioural intent) are a determinant of work values (i.e. overt behaviour), researchers are investigating their potential in preventing unethical behaviour. Research design, approach and method: A descriptive quantitative research design was employed in the study. A survey was conducted using the Multidimensional Work Ethic Profile and the Values Scale, which in previous studies have produced acceptable Cronbach’s alpha coefficients. Data were collected from 301 respondents in one geographical area in South Africa. Main findings: Work values did not appear to be highly esteemed by respondents, as only 6 of the 22 dimensions had a positive score. However, all seven dimensions of work ethics had positive scores. A negative correlation was found between work ethics and work values. In addition, work ethics predicted 9% of the variance in work values, providing sufficient evidence to accept the postulated research hypothesis. Practical implications: The findings of the study could be used by human resource managers to promote ethical behaviour, by focusing not only on work ethics but also on the relationship between work ethics and work values. Contribution: The study provides evidence of a relationship between work ethics and work behaviours, such as work values, within the South African context, and it thus addresses a research gap in this area.