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Purpose The purpose of this paper is to investigate the impact of organizational justice on the ethical climate in organizations in Serbia.Design/methodology/approach In the study, 3,413 employees participated whose task was to assess the dimensions of organizational justice (procedural, distributive and interactional) as well as the dimensions of ethical climate (egoism, benevolence and principle).Findings The obtained results show that the dimensions of organizational justice are significant predictors of dimensions of ethical climate. The dimension of distributive justice significantly predicts the dimensions of egoism and principle, while the dimensions of procedural and interactional justice significantly predict the dimensions of benevolence and principle. Concerning the structure of the relationship between dimensions of organizational justice and ethical climate, the results also showed that there is intra-national diversity depending on the region of the Republic of Serbia where the organization operates. Ethical climate based on maximization of personal interest is more connected to economically more developed regions with a larger population, while ethical climate based on duties related to norms, laws, rules and policies characterizes less developed regions with a smaller population.Originality/value In the context of contemporary Serbian business surrounding, the obtained results are discussed regarding the possibilities for improvement of ethical climate, which should be accompanied and supported by the positive impact of organizational justice. [ABSTRACT FROM AUTHOR]

Africans, like people elsewhere in the world, have a set of values which they consider worthwhile and necessary for the preservation and wellbeing of their culture. In this way, it may be said that societal values are embodied in and communicated by its system of education and that the education that a society offers its youth reflects the sum total of what is held dear in that society. In many African societies, an important aspect of traditional education is concerned with teaching oral literature using folktales, riddles and proverbs which aim at moulding character and providing children with moral values like honesty, integrity, courage and solidarity. This paper examines the relevance of folktales to the promotion of social values in Africa by demonstrating how folktales can open a window of understanding to a community's social norms, values, thoughts, concepts and ideas with a view to drawing implications for positive change. It is predicated on the assumption that African folktales, with a particular focus on Cameroon, promote social and ethical values, provide human understanding, facilitate the elimination of anti-social behaviour and help with social identity construction. The point is that folktales, as a form of oral literature, draw their material from the realities of society and hence reflect people's values and worldview. As a result, folktales are often used as a vehicle for transmitting and preserving shared values and collective experience. The paper concludes by observing that despite the preponderance of modern means of entertainment in Africa, storytelling persists. Contemporary African folktales are imaginatively refined for the purpose of injecting new meanings, ideas and values, based on society's contemporary experiences and relations. [ABSTRACT FROM AUTHOR]

A study of Divine Word University (DWU) students in the 2007 PNG national elections observed how candidates in the electorates where the institutions are based try to get the students to vote for them, often by offering inducements. The current paper follows up that study, focussing on the opinions and behaviour of Engan students at Divine Word University during the 2017 Papua New Guinea national elections. Some Engan students accepted substantial contributions toward school fees. These contributions were not from candidates in Madang, but from Enga, and those who accepted felt morally obliged to give their vote to the donor. Of interest are the student responses. Many of those who accepted money did so not simply for the sake of money, but as part of family or tribal obligations and to that extent it involved 'ethical' reflection. Those who considered it wrong also provided reasons that show evidence of ethical reflection. They considered it wrong because "it is like selling your birthright" or "taking away people's freedom." In the Engan context one does not want to end up playing hide and seek with embittered supporters of failed candidates. [ABSTRACT FROM AUTHOR]

Abstract: The consumption of counterfeits is a central theme in understanding consumer moralism. While some studies on marketing have highlighted the consumption motives and socio‐economic factors behind this seemingly unethical phenomenon, research on the subjective experiences of consumers and the cultural concerns about the consumption of counterfeits is lacking. The aim of this article is to gain a better understanding of how consumers construct and negotiate their moralistic identities through engaging in counterfeit consumption. We also examine how consumers utilize counterfeit goods as symbolic resources to echo, or even reproduce, the entrenched Chinese social relationships and marketplace ideological conditions. Our findings suggested that the research participants attempted to make sense of their counterfeit consumption behaviour by infusing the moralistic meanings drawn from the Chinese socio‐cultural value orientation. The study concludes that the moral identity work and counterfeit consumption practices are interwoven in a web of multiple discourses and resources available in the contemporary marketplace under the overarching consumer moralism framework. [ABSTRACT FROM AUTHOR]

This study empirically examines millennials' buying behaviour at restaurants undertaking Corporate Social Responsibility activities by testing the effects of willingness to pay on buying behaviour. Using Hayes' serial mediation PROCESS model, the study analyses the direct and indirect effects of millennials' willingness to pay on their buying behaviour at ethical and socially responsible restaurants using data from 212 millennials in North-East Scotland. Results showed that willingness to pay has significant direct and indirect effects on buying behaviour. The mediation effect of environmental concern was not supported. The serial mediation analysis showed that environmental concern, social influence, and personal norms jointly mediated the effects of willingness to pay on buying behaviour. The proposed serial model suggests that only direct measure of willingness to pay on buying behaviour is insufficient for restaurants to respond to millennials' expectations, providing empirical evidence on the need for customer's engagement as businesses emerge from covid-19. • Willingness to pay (WtP) at ethical and socially responsible restaurants has direct effect on buying behaviour. • The mediation effect of environmental concern (EC) is not statistically significant. • The mediation effects of social influence (SI) and personal norm (PN) are significant. • EC, SI, and PN must be jointly mediated the effect of willingness to pay on buying behaviour. • Restaurants must engage with customers when introducing CSR activities. [ABSTRACT FROM AUTHOR]

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.

In all countries around the world, the duties of the soldier are codified in detail, but in very different ways, according to the various histories, and cultural backgrounds of the respective Nations. As this soldier has the right to legally use a powerful lethal force, a lot is required from him, which is normal. He is now most often a professional. He has mainly to master perfectly his weapons, to respect the Law of Armed Conflicts and to apply the principle of humanity. But his leaders have to guide him and his Nation to understand and support him.

Copyright of Kafkas University, Journal of Economics & Administrative Sciences Faculty / Kafkas Üniversitesi Iktisadi ve Idari Bilimler Fakültesi Dergisi is the property of University of Kafkas, Faculty of Economics & Administrative Sciences and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Personal values are seen as a higher level of attitudes and they reflect the general view on life and the world, dispositions aimed for achieving goals that are desirable and valuable for human-universal values in the structure of human personality that it strongly and permanently run on certain activities. It is found that ethical behavior have long been associated with personal values and that personal values in personal value systems of universalism, benevolence, tradition, conformism, security and independence are positively and significantly correlated with ethical behaviour, whereas universal values in personal value systems of power, achievement, hedonism and incentive are negatively and significantly correlated with ethical behaviour."This study presents the results of empirical research on personal value systems and ethical / unethical behavior among hotel strategic managers in large hotel companies in Croatia. [ABSTRACT FROM AUTHOR]

Purpose: This paper examines ethics in financial planning in the context of the events that have occurred in the Australian economic and regulatory environment in the last decade and provides empirical evidence of the ethical behaviour of financial advisers in Australia. Design/ methodology/ approach: A mixed methods research design was employed using questionnaires and semi-structured interviews with financial advisers and clients. Client participants were randomly recruited using the Unaddressed Mail Service (UMS) and financial adviser participants were randomly selected from Australian Financial Services Licence (AFSL) holders/representatives. The study used qualitative data mining software (Leximancer) and statistical software (SPSS) to analyse the results. Findings: Clients ranked financial advisers highly on their technical competence but lowest on social/ethical awareness, nonetheless clients generally found their most recent financial adviser to be ethical and possessing the necessary technical competencies. Furthermore, clients rated the ethical values of financial advisers as more important than technical competence and advisers were found to genuinely care for their clients. Both clients and advisers acknowledged that rogue advisers give other more ethical advisers a bad name and that education has an important role to play in this regard. Practical / social implications: Findings support both a code of ethics and ongoing professional development for advisers and suggest an ethics curriculum is desirable. Originality: This is the first study to explore ethical behaviour of financial advisers in Australia from both the client and adviser perspectives using a mixed method approach. [ABSTRACT FROM AUTHOR]

Objective Partnerships between service users and social workers are complex in nature and can be driven by both personal and contextual circumstances. This study sought to explore the relationship between social workers' involvement in shared decision making with service users, their attitudes towards service users in poverty, moral standards and health and social care organizations' policies towards shared decision making. Methods Based on the responses of 225 licensed social workers from health and social care agencies in the public, private and third sectors in Israel, path analysis was used to test a hypothesized model. Results Structural attributions for poverty contributed to attitudes towards people who live in poverty, which led to shared decision making. Also, organizational support in shared decision making, and professional moral identity, contributed to ethical behaviour which led to shared decision making. Conclusion The results of this analysis revealed that shared decision making may be a scion of branched roots planted in the relationship between ethics, organizations and Stigma. [ABSTRACT FROM AUTHOR]

This research paper empirically investigates the extent to which the quality of governance measured through six dimensions developed by World Bank has a positive influence on the corporate ethics, or in other words, the ethical behaviour of firms in their interaction with public officials, politicians and other companies. By using a dual approach, from geographical and income group classification, this study analyses data from official reports issued by World Bank and World Economic Forum for a final sample of 140 countries, trying to highlight the positive relationship that might exist between governance clusters and ethical behaviour of firms. For the purpose of the paper, a multiple regression analysis was performed. The research results confirm that there are strong positive correlations between most of the governance indicators and companies’ ethical behaviour, even if there are some differences between various geographical areas, and also between different income categories economies, in terms of the intensity of this influence.

Executives in the mining industry are faced with complex ethical challenges involving the responsible management of resources, environmental impacts, and community relations. As such, it is crucial to understand and develop strategies to enhance ethical behaviour in the mining industry. However, empirical evidence on ethical behaviour among executives in this industry remains limited. This study attempts to address this research gap by analysing the mediating effect of trust-building on the relationship between emotional intelligence and ethical behaviour in mining executives. Partial least squares structural equation modelling (PLS-SEM) was used with a sample of 115 executives at Peru’s largest mining projects, finding that trust-building has a partial mediating effect on the relationship between emotional intelligence and ethical behaviour. Besides adding to the existing academic literature, the results will be useful to mining executives, and possibly to executives in other extractive industries, to focus their efforts in enhancing trust-building to have a larger effect on ethical behaviour in their projects. Furthermore, these results may help when managing relations with different stakeholders, defining and implementing concrete strategies to reinforce ethical behaviour among executives in the mining industry, and probably in other extractive industries, by paying more attention to enhancing emotional intelligence and boosting trust-building in their top and middle-managers and in the workplace.

Introduction: There are limited studies on consumer behaviour toward counterfeit products and the determining factors that motivate willingness to purchase counterfeit items. Aim: This study aimed to fill this literature gap through studying differences in individual ethical evaluations of counterfeit drug purchase and whether that ethical evaluation affected by difference in income. It is hypothesized that individuals with lower/higher income make a more/less permissive evaluation of ethical responsibility regarding counterfeit drug purchase. Materials and Methods: To empirically test the research assumption, a comparison was made between people who live in the low-income country Sudan and people who live in the high-income country Qatar. The study employed a face-toface structured interview survey methodology to collect data from 1,170 subjects and the Sudanese and Qatari samples were compared using independent t-test at alpha level of 0.05 employing SPSS version 22.0. Results: Sudanese and Qatari individuals were significantly different on all items. Sudanese individuals scored below 3 for all Awareness of Societal Consequences (ASC) items indicating that they make more permissive evaluation of ethical responsibility regarding counterfeit drug purchase. Both groups shared a basic positive moral agreement regarding subjective norm indicating that influence of income is not evident. Conclusion: Findings indicate that low-income individuals make more permissive evaluation of ethical responsibility regarding counterfeit drugs purchase when highlighting awareness of societal consequences used as a deterrent tool, while both low and high-income individuals share a basic positive moral agreement when subjective norm dimension is exploited to discourage unethical buying behaviour.

This paper assessed factors that influence the internal controls in ensuring good corporate governance in financial institutions in developing economies with special reference to Zimbabwe. The research paper assessed how lack of internal controls affected good corporate governance and aimed to bring out elements of good corporate governance. It emerged that failure to effectively implement internal controls contributed significantly to poor corporate governance. The study discovered that internal control system overrides and the issue of “fact cat” directors also contributed to poor corporate governance. The study recommended that there is need for the board of directors to guarantee an organizational structure that clearly defines management responsibilities, authority and reporting relationships. There is also need to ensure that delegated responsibilities are effectively carried out to ensure compliance with internal controls of the financial institution concerned.

Professional accountants are ordered in some point in their life to take certain decisions that are ethical or not. Accounting ethics is an important aspect of an accountant's work. In the last decades has increased so much interest in accounting ethics so that the financial statements should be prepared to come to include a descriptive report of accounting professionals who have created and filled these situations. This report should include any information considered relevant about factors that influence ethical behaviour. The present research aims to show what is accounting ethics, what is the purpose of the National Code of Ethics for Professional Accountants of Romania, what is creative accounting and ethical behaviour that depends on an accountant, what are the reasons for the use of creative accounting and also what are its main practices.

The purpose of whistle-blowing is to eradicate unethical behaviour in the work place. This article investigates the perceptions of South African employees (n=387) employed in medium and large organisations regarding whistle-blowing. Respondents regard personal viewpoints and the supportive organisational environment as determining factors for whistle-blowing. South African employees have faced minimal negative consequences and will again engage in whistle-blowing, regardless of union support. Organisations can create a whistle-blowing culture by having a personal code of ethics, using hotlines, having an ethical committee, engaging in periodic ethics training and doing an annual ethical audit.

This study aims at measuring the level of unacceptability of certain unethical behaviours for educators in accounting/finance (A/F) as well as marketing/management (M/M) in their various roles. The research was conducted utilising a quantitative approach based on the Integrated Social Contracts Theory (ISCT) in order to compare norms of ethically acceptable/unacceptable behaviours of A/F and M/M educators in the context of Kuwait. The population for this study consisted of educators from A/F and M/M from different Business Schools in Kuwait. The results of the study indicate there is general agreement on unacceptable behaviours in academia between the two groups; however, in general, A/F faculty tend to rate nearly all unethical behaviors as slightly more unacceptable than do M/M faculty. While this may possibly indicate that A/F faculty are slightly more ethical, more likely it reflects different ways of perceiving the world among quantitatively vs. qualitatively-oriented faculty. We also compare the results to a prior similar survey conducted by Siegel and Jackson (2011). It seems that the perceived ethics of behaviours differs somewhat among educators in different parts of the world. This study is expected to assist the development of an ethical code in Kuwaiti academe. This in turn will help students to learn about codes of ethics which will govern their future conduct as professionals. [ABSTRACT FROM AUTHOR]

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 on the perceived ethical behaviours of firms is accentuated when a society is characterized by low power distance and in-group collectivism, and high institutional collectivism, future orientation and uncertainty avoidance. Empirically, the study addresses a gap in the literature by highlighting the influence of national culture on the effectiveness of legal settings and regulations on ethical behaviours. [ABSTRACT FROM AUTHOR]

The modern hyper-separation of economy from ecology has severed the ties that people have with environments and species that sustain life. A first step towards strengthening resilience at a human scale involves appreciating, caring for and repairing the longstanding ecological relationships that have supported life over the millennia. The capacity to appreciate these relationships has, however, been diminished by a utilitarian positioning of natural environments by economic science. Ecologists have gone further in capturing the interdependence of economies and ecologies with the concept of socio-ecological resilience. Of concern, however, is the persistence of a vision of an economy ordered by market determinations in which there is no role for ethical negotiation between humans and with the non-human world. This paper reframes economy–ecology relations, resituating humans within ecological communities and resituating non-humans in ethical terms. It advances the idea of community economies (as opposed to capitalist economies) and argues that these must be built if we are to sustain life in the Anthropocene. The argument is illustrated with reference to two construction projects situated in ‘Monsoon Asia’. [ABSTRACT FROM AUTHOR]

Introduction: There are limited studies on consumer behaviour toward counterfeit products and the determining factors that motivate willingness to purchase counterfeit items. Aim: This study aimed to fill this literature gap through studying differences in individual ethical evaluations of counterfeit drug purchase and whether that ethical evaluation affected by difference in income. It is hypothesized that individuals with lower/higher income make a more/less permissive evaluation of ethical responsibility regarding counterfeit drug purchase. Materials and Methods: To empirically test the research assumption, a comparison was made between people who live in the low-income country Sudan and people who live in the high-income country Qatar. The study employed a face-toface structured interview survey methodology to collect data from 1,170 subjects and the Sudanese and Qatari samples were compared using independent t-test at alpha level of 0.05 employing SPSS version 22.0. Results: Sudanese and Qatari individuals were significantly different on all items. Sudanese individuals scored below 3 for all Awareness of Societal Consequences (ASC) items indicating that they make more permissive evaluation of ethical responsibility regarding counterfeit drug purchase. Both groups shared a basic positive moral agreement regarding subjective norm indicating that influence of income is not evident. Conclusion: Findings indicate that low-income individuals make more permissive evaluation of ethical responsibility regarding counterfeit drugs purchase when highlighting awareness of societal consequences used as a deterrent tool, while both low and high-income individuals share a basic positive moral agreement when subjective norm dimension is exploited to discourage unethical buying behaviour. [ABSTRACT FROM AUTHOR]

BackgroundIn Denmark patients are entitled to rehabilitation regardless of socio-economic status (SES). During this process therapists have to balance cost effectiveness with providing equal treatment.AimTo investigate whether occupational therapists and physiotherapists were influenced by the patient’s SES.Material and methodAn experimental factorial vignette survey was used. Four different vignettes describing fictitious patient cases with different SES variables were randomly allocated to therapists working in somatic hospitals. Thereafter, the therapists judged specific clinical situations and general attitudes in relation to the patient’s SES. Chi-square was used to test the statistical association between the variables.ResultsNo statistically significant associations were found between the specific clinical situations and the patient’s SES. A statistical significant association was found between general attitudes and the patient’s SES. Subgroup analysis revealed a statistically significant association between the therapist’s gender, age, and the therapeutic judgement in relation to SES.ConclusionIn the specific clinical situations, Danish therapists seem to maintain their professional ethical principles, although they might face ethical dilemmas during their clinical decision-making. In order to prevent and resolve these dilemmas, they have to be made explicit. However, further research on how SES influences the health care professional’s judgement is warranted. [ABSTRACT FROM PUBLISHER]

Strategic supply chains are becoming integral part of a firm's competitive strength. It not only gives financial advantages, but also well-managed and extremely synchronised supply chain offers certain social obligation. Many businesses are now moving into course of unfolding codes of conduct as one of the ways of overseeing number of suppliers' behaviour inside the supply chain network. This research paper addresses the issues related with the degree to which customers must be accountable for moral behaviour of their partners, like suppliers in buying process. Corporate social responsibility is a very important issue for any firm but it is very depressing that extremely minute material is on hand on this issue. This paper conceptualises structure for recognising the responsibilities of the more commanding supply chain member to the other members of the supply chain. It mainly focuses on the degree to which one supply chain member should apply ascendancy as it relates to social responsibility on the members of complete supply chain. [ABSTRACT FROM AUTHOR]