The purpose of this study was to determine the relationship between perceived organisational ethical climate and employee commitment within an Australian hospitality organisation, with the objective of determining whether employees' perceptions of the organisational ethical climate influenced their commitment towards their organisation, as well as the associated implications. The Ethical Climate Questionnaire and the Employee Commitment Survey were utilised as measuring instruments. The overall finding revealed a statistically significant relationship between the two variables with the results indicating that organisations possess numerous ethical climates which are perceived by employees in a manner which in turn affects their commitment towards their organisation. It is concluded that employees who are more committed to their organisations have improved attendance records and show lower absenteeism and turnover rates. The findings of this study confirmed existing research and generated new knowledge applicable to the hospitality sector. / Industrial & Organisational Psychology / MCOM (Industrial and Organisational Psychology)

The purpose of this study was to determine the relationship between perceived organisational ethical climate and employee commitment within an Australian hospitality organisation, with the objective of determining whether employees' perceptions of the organisational ethical climate influenced their commitment towards their organisation, as well as the associated implications. The Ethical Climate Questionnaire and the Employee Commitment Survey were utilised as measuring instruments. The overall finding revealed a statistically significant relationship between the two variables with the results indicating that organisations possess numerous ethical climates which are perceived by employees in a manner which in turn affects their commitment towards their organisation. It is concluded that employees who are more committed to their organisations have improved attendance records and show lower absenteeism and turnover rates. The findings of this study confirmed existing research and generated new knowledge applicable to the hospitality sector. / Industrial and Organisational Psychology / M. Com. (Industrial and Organisational Psychology)

<p>Хотели који послују у склопу туристичке дестинације, као што је Копаоник, требало<br />би да обезбеде адекватан третман људских ресурса, јер од њих зависи квалитет пружене услуге. Перцепција организационих очекивања, приказана кроз конструкт етичке климе, може се одразити на задовољство послом, организационо&nbsp; оверење&nbsp; и услужну оријентацију запослених, као вид пословних перформанси. Поред&nbsp; перцепције етичке климе и перцепцијадруштвено одговорних активности хотела&nbsp;<br />у којима запослени раде,&nbsp; може се одразити на пословне резултате,&nbsp; нарочито услед&nbsp; чињенице да ови хотели послују у оквиру Националног парка. Стога, ова<br />дисертација истражује перцепцију етичке&nbsp; климе, друштвено одговорних активности<br />и пословних перформанси, ради&nbsp; обезбеђивања обостране&nbsp; добити, за<br />хотеле, али и за саме запослене.</p> / <p>Hoteli koji posluju u sklopu turističke destinacije, kao što je Kopaonik, trebalo<br />bi da obezbede adekvatan tretman ljudskih resursa, jer od njih zavisi kvalitet pružene usluge. Percepcija organizacionih očekivanja, prikazana kroz konstrukt etičke klime, može se odraziti na zadovoljstvo poslom, organizaciono&nbsp; overenje&nbsp; i uslužnu orijentaciju zaposlenih, kao vid poslovnih performansi. Pored&nbsp; percepcije etičke klime i percepcijadruštveno odgovornih aktivnosti hotela&nbsp;<br />u kojima zaposleni rade,&nbsp; može se odraziti na poslovne rezultate,&nbsp; naročito usled&nbsp; činjenice da ovi hoteli posluju u okviru Nacionalnog parka. Stoga, ova<br />disertacija istražuje percepciju etičke&nbsp; klime, društveno odgovornih aktivnosti<br />i poslovnih performansi, radi&nbsp; obezbeđivanja obostrane&nbsp; dobiti, za<br />hotele, ali i za same zaposlene.</p> / <p>Hotels operating within the tourism destination, such as Kopaonik, should provide adequate treatment of human resources,&nbsp; because the quality of provided services depends&nbsp; on&nbsp; them. Perception&nbsp; of organizational expectations, represented through the construct of ethical climate, might&nbsp; affect job satisfaction, organizational trust and service &nbsp; orientation of employees, as types&nbsp; of business performances. In addition to the perception of ethical climate, employees&rsquo;&nbsp; perception of&nbsp; organisational social responsibility within thehotel they work for, might also affect&nbsp; business results,&nbsp; particularly due to the fact&nbsp; that these hotels operate within the National park. Therefore, this thesis explores the&nbsp; perception of ethical climate,&nbsp; organisationalsocial responsibility&nbsp; and business performances&nbsp; in order to provide mutualbenefits,&nbsp; for hotels and for employees themselves.</p>

[ES] Esta tesis ofrece una contribución significativa al campo de la ética de la auditoría a través de cinco estudios interconectados. El primer estudio (Capítulo dos) analiza cuarenta años de literatura académica, contemplando 114 artículos publicados en revistas prestigiosas de contabilidad y ética empresarial. La investigación, que abarca enfoques bibliométricos, de redes sociales y de contenido, descubre diversas brechas y oportunidades para investigaciones futuras. Resulta relevante destacar que, si bien la ética de la auditoría es un campo emergente, su foco principal ha sido en los países desarrollados, creando un vacío en los países en desarrollo. Además, se ha dado énfasis a los factores individuales de los auditores, minimizando la atención a los aspectos organizacionales. En un entorno empresarial en constante evolución, la tesis enfatiza la necesidad de orientar la investigación hacia implicaciones prácticas, para así mitigar errores previos y prevenir riesgos futuros. El segundo estudio (Capítulo tres) aborda una laguna en la literatura mediante un análisis de las actitudes de los auditores frente a distintos tipos de comportamientos corruptos en un contexto poco explorado, como es Palestina. Los resultados indican diferencias en la percepción de corrupción y sugieren que ciertos factores individuales de los auditores, como la edad y la posición, influyen en la aceptación de la corrupción. Este estudio brinda información valiosa para aquellos que buscan reducir la corrupción. El tercer estudio (Capítulo cuatro) emplea el Modelado de Ecuaciones Estructurales para examinar los factores que inciden en el Conflicto Ético (EC) y su impacto en la Intención de Rotación (TI). Se investiga el papel del Clima Ético (EtC) en la EC y su relación con los resultados laborales, así como el papel mediador de la EC entre el fracaso ético percibido del auditor y la TI, y entre la carga laboral y la TI. El cuarto estudio (Capítulo cinco) es pionero en la aplicación del marco de Demandas-Recursos del trabajo para investigar el impacto de varios factores en los resultados laborales de los auditores. Los hallazgos respaldan el marco JD-R, mostrando que el Conflicto Ético está asociado con resultados laborales adversos, especialmente la Intención de Rotación. Se enfatiza la necesidad de examinar los matices de los recursos laborales en la profesión de auditoría. El estudio puede ayudar a las empresas auditoras a mitigar los posibles efectos adversos del Empowerment en EC, ofreciendo pautas claras para la toma de decisiones y formación. Así, las firmas de auditoría pueden garantizar que los auditores cuenten con los recursos necesarios para manejar eficazmente las demandas laborales, lo que conduce a resultados laborales positivos y una profesión de auditoría más productiva y ética. En general, el estudio resalta la importancia de las demandas y recursos laborales para moldear los resultados laborales de los auditores y ofrece información relevante para informar políticas y prácticas en la profesión de auditoría. / [CA] Aquesta tesi, dividida en cinc articles interrelacionats, aporta llum i novetat a l'àmbit de l'ètica de l'auditoria, abordant lacunes de la literatura existent. En primer lloc, es realitza un anàlisi exhaustiu de la literatura existent dels últims 40 anys, evidenciant l'ètica de l'auditoria com un camp emergent amb moltes oportunitats de recerca. Es remarca que la majoria d'estudis preexistents es centren en països desenvolupats, deixant a un costat els països en desenvolupament. També es denota una falta d'investigació respecte a la percepció de l'ètica entre auditors professionals. A més, malgrat que la presa de decisions ètiques i el raonament moral són temes recurrents, s'observa un desequilibri cap als factors individuals en lloc dels organitzatius. Finalment, s'assenyala la necessitat d'implicacions pràctiques per a la mitigació d'errors i riscos en l'entorn empresarial que evoluciona ràpidament. El segon article proporciona una nova visió de les actituds dels auditors cap a diferents comportaments corruptes, concretament a Palestina. Els resultats suggereixen que l'acceptació de la corrupció varia segons el tipus de comportament, amb una major acceptació envers el rol de polític, de treballador privat i de buròcrata. Es detecta una associació negativa entre l'acceptació de la corrupció i l'edat, així com diferències significatives en la percepció de la corrupció segons el gènere, la posició de l'auditor i l'educació. El tercer article investiga els factors que influeixen en el conflicte ètic i l'impacte d'aquest en la intenció de rotació. S'examina el paper moderador del Clima Ètic i la seva relació amb la intenció de rotació. A més, es considera el paper mediador del conflicte ètic entre el fracàs ètic de l'auditor percebut i la intenció de rotació, així com entre la càrrega de treball i la intenció de rotació. El quart article aplica per primera vegada el marc Job Demands-Resources (JD-R) per explorar l'impacte de diversos factors en els resultats laborals dels auditors. Les conclusions suporten el marc JD-R, amb el conflicte ètic associat positivament a resultats laborals adversos, especialment la intenció de rotació. Els recursos laborals, com el Clima Ètic i la Realització de la Carrera, tenen un efecte significatiu en les demandes laborals i els resultats, reduint tant el conflicte ètic com la intenció de rotació. De forma inesperada, es troba una associació positiva entre l'empoderament i el conflicte ètic. En resum, aquesta tesi ressalta la importància de les demandes laborals i els recursos en la determinació dels resultats laborals dels auditors. Proposa la necessitat de desenvolupar estratègies per afrontar els possibles efectes negatius de l'empoderament sobre el conflicte ètic, subratllant la necessitat de suportar les habilitats de presa de decisions dels auditors. Amb aquest objectiu, es suggereix que les empreses d'auditoria proporcionen als auditors els recursos necessaris per afrontar les demandes laborals de manera eficaç, la qual cosa conduiria a resultats laborals positius i a una professió d'auditoria més productiva i ètica. La recerca subratlla l'importància de considerar tant els efectes positius com els negatius dels recursos laborals per a desenvolupar estratègies orientades a fomentar el benestar dels auditors i el rendiment laboral. En conclusió, aquest estudi subratlla la importància de les demandes i recursos laborals en la conformació dels resultats laborals dels auditors i proporciona informació útil per a informar la política i la pràctica en la professió d'auditoria. / [EN] This thesis contributes novel insights to the understudied field of auditing ethics through four linked studies. Chapter two offers a detailed review of literature over 40 years, amalgamating Bibliometric, Social Network and Content Analysis to scrutinize 114 articles from accounting and business ethics journals on the Web of Science database from 1980-2021. Through a thematic clustering of this literature, gaps are identified and potential research trajectories suggested. While auditing ethics is emerging as a field, most existing studies focus on developed countries, with a scarcity of work on developing nations and the ethical perceptions of professional auditors. Although individual auditors' ethical decision-making and moral reasoning have been widely studied, organizational factors received less attention. Recognizing the need for research to reflect the rapidly evolving business environment, this thesis posits more emphasis on practical applications of auditing ethics. Insights derived from this analysis provide the basis for the following three papers within this thesis. Chapter three of this thesis offers a unique exploration of auditors' attitudes towards different forms of corruption, with a specific focus on an under-studied context - Palestine. Utilizing ordinal regression and the Mann-Whitney U Test, an original survey of Palestinian auditors is analyzed. The findings indicate variability in auditors' perceptions of corruption, with corrupt behaviors linked to political, private, and bureaucratic jobs perceived as more acceptable than illicit receiving and giving practices. Acceptance of corruption was found to decrease with age across most corrupt behaviors surveyed. Gender differences also emerged, with female auditors exhibiting a higher tolerance towards various forms of corruption. The auditor's position and external education were also found to influence attitudes towards corruption. These findings have valuable implications for regulators and professional bodies looking to curb corruption, providing actionable insights to inform anti-corruption strategies. The fourth Chapter analyses an original survey of auditors using Structural Equation Modelling (PLS-SEM). to examine possible factors affecting Ethical Conflict (EC) and the impact of EC on Turnover Intention (TI). It investigates the moderating role of Ethical Climate (EtC) and its relationship with EC and job-related outcomes. It also examines the mediating role of EC between Perceived Auditor Ethical Failure (PAEF) and TI and also between Workload (WL) and TI. In the final chapter of this thesis, we pioneer the application of the Job Demands-Resources (JD-R) framework in assessing factors impacting auditors' work outcomes, utilizing Partial Least Squares Structural Equation Modeling (PLS-SEM) technique. We find that ethical conflict (EC) is positively associated with adverse work outcomes, notably turnover intention (TI), validating the JD-R framework. Vital job resources, such as ethical climate (EtC) and career fulfilment (CF), markedly influence job demands and work outcomes, thus mitigating both EC and TI. Intriguingly, the study identifies a positive relationship between Empowerment (EM) and EC, arising when auditors with perceived empowerment lack actual decision-making authority, a finding which challenges the JD-R framework and underscores the necessity of scrutinizing the subtleties of job resources within the audit profession. Recognizing both positive and negative effects of job resources is key in devising strategies that enhance auditor welfare and job performance. The findings have implications for auditing firms, aiding in the mitigation of potential EM's negative impact on EC, and promoting decision-making capacity in auditors. Consequently, these firms can equip auditors with essential resources to effectively manage job demands, fostering positive work outcomes and an ethical audit profession. / Dwekat, ZMM. (2023). Understanding the Auditor's Ethical Behaviour in the Professional Environment [Tesis doctoral]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/196560

The purpose of the study was to develop an ethical context and behaviour model by investigating the relationship between individuals’ ethical context and behaviour variables and their job retention and performance related-factors, which has been under-researched in the Democratic Republic of Congo’s working environment. A quantitative cross-sectional survey approach was followed in this study. The population consisted predominantly of a non–probability sample of (N=839) permanently employed employees in an organisation in this country. The results revealed significant relationships between the construct variables. Structural equation modelling indicated a good fit of the data with the canonical correlations-derived measurement model. The main findings are reported and interpreted in terms of an empirically-based ethical context and behaviour model. These findings may provide new knowledge for the design of retention and performance practices which add to the body of knowledge in relation to ethical context and behaviour, job retention and performance / Industrial and Organisational Psychology / D. Admin. (Industrial & Organisational Psychology)

The purpose of the study was to develop an ethical context and behaviour model by investigating the relationship between individuals’ ethical context and behaviour variables and their job retention and performance related-factors, which has been under-researched in the Democratic Republic of Congo’s working environment. A quantitative cross-sectional survey approach was followed in this study. The population consisted predominantly of a non–probability sample of (N=839) permanently employed employees in an organisation in this country. The results revealed significant relationships between the construct variables. Structural equation modelling indicated a good fit of the data with the canonical correlations-derived measurement model. The main findings are reported and interpreted in terms of an empirically-based ethical context and behaviour model. These findings may provide new knowledge for the design of retention and performance practices which add to the body of knowledge in relation to ethical context and behaviour, job retention and performance / Industrial and Organisational Psychology / D. Admin. (Industrial & Organisational Psychology)

[pt] O Código de Ética Corporativa, seu modelo e orientação ética, forma de implementação e instrumentos utilizados para suportá-lo, inseridos no programa de gestão ética, influenciam no comportamento ético dos stakeholders internos e, conseqüentemente, na Tomada de Decisão Ética nas atividades diárias da organização. Este estudo avalia se os valores expressos no documento de ética de fato orientam a ação prática, gerando decisões éticas na relação com o consumidor final. A análise dá-se pelo cruzamento de três perspectivas: do gestor de ética sobre o expresso no código e os instrumentos de suporte; a percepção do Código de Ética pela área jurídica, responsável por intermediar o conflito com o consumidor; e a realidade prática extraída dos processos públicos abertos pelos consumidores nos órgãos de defensoria. A análise foi realizada em quatro grandes organizações, de origens e características distintas, todas pertencentes ao Setor de Planos Privados de Assistência à Saúde, o qual historicamente concentra grande número de reclamações dos consumidores, uma vez que está concebido sobre uma base de conflitos de interesses. O estudo revela que as organizações que adotam instrumentos de gestão ética, inseridos em um programa consistente, obtêm suporte ao código de ética e legitimam a incorporação dos valores entre os membros da organização, resultando positivamente na tomada de decisão ética. Aquelas organizações que não adotam instrumentos de gestão ética para suportar o código de ética de modo consistente, não conseguem legitimar a conduta ética e incorporá-la no comportamento dos funcionários, resultando na tomada de decisão não ética. / [en] The Corporate Code of Ethics, its format and ethical orientation, implementation framework and supporting tools included in the ethics management program, have a strong influence in the internal stakeholder ethical behavior, and, consequently, it reflects on the Ethical Decision Making Process in organizational daily activities. This study evaluates whether the values expressed in the ethics document, in fact, conduct the real practice in generating ethical decisions in the relationship organization- consumers. The analysis is done crossing three perspectives: from the ethics manager, the code content, values and supporting tools; from the lawyer advisory, the perception about the code of ethics, as it is the area in charge of mediating the conflicts with consumers; and the practiced reality extracted from the public prosecuting processes opened by consumers. This analysis was carried out in four large companies, with different histories and characteristics, but all pertaining to the same sector. The Sector of Private Health Care System concentrates a large number of consumers complaints, once the sector is built on a conflict of interest basis. This study reveals that the organizations, which adopt ethics supporting tools included in a consistent program, obtain support to the code of ethics and are able to legitimate the values among the organizational members. It results positively on the ethical decision making process. Those organizations that do not adopt supporting tools in a consistent way are not able to legitimate the ethical conduct and do not incorporate it to the employees behavior, generating non-ethical decision- making.

The world has been facing unprecedented waves of financial crisis due to a number of challenging ethical issues and cultures within organisations, and ethical leadership and decision making amongst other things. Research has been undertaken to study the relationship between ethics and leadership. However, the assessment of interrelationships between specific ethical context dependent and independent variables are yet to be undertaken within a multi-cultural multi-industry context. Independent variables are conceptualised as organisational culture, ethical organisational climate; mediating variables are conceptualised as ethical leadership and decision making, and internal and external workplace pressures. Dependent variables are conceptualised as organisational citizenship behaviour, employee ethical behaviour and conduct, and perceived employee performance. This study examines these dynamics within a conceptual research model using a macro-meso-micro framework and establishes the interrelationships as well as mediating effects on organisational citizenship behaviour, employee ethical behaviour and conduct, and perceived employee performance. Out of an initial sample of 526, a total of 523 participants of varying backgrounds working in ‘large’ organisations across diverse industries in Mauritius (with a population of 2,534 ‘large’ establishments) were subject to empirical study. A quantitative study was performed which employed correlation, multiple regression, exploratory and confirmatory factor analysis, path analysis and model fit assessments. The outcomes of the study show that organisational culture and ethical organisational climate (as macro independent variables) jointly influence the dependent variables both directly and indirectly to varying degrees. It was also found that ethical leadership and decision making, and internal and external workplace pressures (as meso variables) have statistically significant mediating effects on the dependent variables of organisation citizenship behaviour and perceived employee performance. The model proved to have a good fit and can be adopted as a guiding model for the business and research communities. The study also helps to better understand the prevailing state of ethical climate, practices, and workplace pressures affecting employees’ ethical stance as well as the key ethics related actions that are critical for implementation as evidenced empirically in Mauritius. / Graduate School of Business Leadership / D.B.L.