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Search results for: business ethical values

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10510</div> </div> </div> </div> <h1 class="mt-3 mb-3 text-center" style="font-size:1.6rem;">Search results for: business ethical values</h1> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">10510</span> Corporate Governance and Business Ethical Values in Organisation: AStudyof Unilag Holdings</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Aribisala%20Oluwadamilare%20Olufolarin">Aribisala Oluwadamilare Olufolarin</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The objective of this research was to examine how corporate governance and ethical business values impact both the performance of the organization and its employees, as it is essential for any organization to uphold good ethics and corporate governance. The study was conducted at Unilag Holdings Limited (UniHOLDs) to demonstrate that organizations may experience losses if they do not have proper corporate governance and business ethical values in place. The employees' perception of corporate governance and ethics is crucial for the organization. The research indicated a connection between corporate governance and business ethics values, and therefore, correlation analysis was utilized, making it statistically reliable. The results of the test show a strong positive correlation (r=.812, N=94, P<.01) between corporate governance and business ethical values. A questionnaire was distributed to employees at Unilag Holdings Limited (UniHOLDs), with 94 out of 130 completed and returned. The findings indicate that ethical values contribute to employee productivity, and productive employees have a beneficial impact on the organization's performance. Additionally, the study revealed that employees tend to adhere to rules regardless of their ethical nature. To address this, the organization should ensure that top-level managers do not assign unethical tasks to their subordinates. The study recommends that the organization should consistently practice corporate governance and business ethics. The company needs to make sure that its stakeholders continue to support its way of doing things. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=business%20ethics" title="business ethics">business ethics</a>, <a href="https://publications.waset.org/abstracts/search?q=business%20ethical%20values" title=" business ethical values"> business ethical values</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title=" corporate governance"> corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=organization" title=" organization"> organization</a> </p> <a href="https://publications.waset.org/abstracts/194658/corporate-governance-and-business-ethical-values-in-organisation-astudyof-unilag-holdings" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/194658.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">10</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">10509</span> Corporate Governance and Business Ethical Values in Organisation: A Study of Unilag Holdings</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Aribisala%20Oluwadamilare%20Olufolarin">Aribisala Oluwadamilare Olufolarin</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The objective of this research was to examine how corporate governance and ethical business values impact both the performance of the organization and its employees, as it is essential for any organization to uphold good ethics and corporate governance. The study was conducted at Unilag Holdings Limited (UniHOLDs) to demonstrate that organizations may experience losses if they do not have proper corporate governance and business ethical values in place. The employees' perception of corporate governance and ethics is crucial for the organization. The research indicated a connection between corporate governance and business ethics values, and therefore, correlation analysis was utilized, making it statistically reliable. The results of the test show a strong positive correlation (r=.812, N=94, P<.01) between corporate governance and business ethical values. A questionnaire was distributed to employees at Unilag Holdings Limited (UniHOLDs), with 94 out of 130 completed and returned. The findings indicate that ethical values contribute to employee productivity, and productive employees have a beneficial impact on the organization's performance. Additionally, the study revealed that employees tend to adhere to rules regardless of their ethical nature. To address this, the organization should ensure that top-level managers do not assign unethical tasks to their subordinates. The study recommends that the organization should consistently practice corporate governance and business ethics. The company needs to make sure that its stakeholders continue to support its way of doing things. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=business%20ethics" title="business ethics">business ethics</a>, <a href="https://publications.waset.org/abstracts/search?q=business%20ethical%20values" title=" business ethical values"> business ethical values</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance%20and%20organization" title=" corporate governance and organization"> corporate governance and organization</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title=" corporate governance"> corporate governance</a> </p> <a href="https://publications.waset.org/abstracts/194776/corporate-governance-and-business-ethical-values-in-organisation-a-study-of-unilag-holdings" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/194776.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">9</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">10508</span> Corporate Governance and Business Ethical Values in Organisation: A Study of Unilag Holdings</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ogunmayi%20Bamidele">Ogunmayi Bamidele</a>, <a href="https://publications.waset.org/abstracts/search?q=Aribisala%20Oluwadamilare%20Olufolarin"> Aribisala Oluwadamilare Olufolarin</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The objective of this research was to examine how corporate governance and ethical business values impact both the performance of the organization and its employees, as it is essential for any organization to uphold good ethics and corporate governance. The study was conducted at Unilag Holdings Limited (UniHOLDs) to demonstrate that organizations may experience losses if they do not have proper corporate governance and business ethical values in place. The employees' perception of corporate governance and ethics is crucial for the organization. The research indicated a connection between corporate governance and business ethics values, and therefore, correlation analysis was utilized, making it statistically reliable. The results of the test show a strong positive correlation (r=.812, N=94, P<.01) between corporate governance and business ethical values. A questionnaire was distributed to employees at Unilag Holdings Limited (UniHOLDs), with 94 out of 130 completed and returned. The findings indicate that ethical values contribute to employee productivity, and productive employees have a beneficial impact on the organization's performance. Additionally, the study revealed that employees tend to adhere to rules regardless of their ethical nature. To address this, the organization should ensure that top-level managers do not assign unethical tasks to their subordinates. The study recommends that the organization should consistently practice corporate governance and business ethics. The company needs to make sure that its stakeholders continue to support its way of doing things. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=business%20ethical%20values" title="business ethical values">business ethical values</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title=" corporate governance"> corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=organization" title=" organization"> organization</a>, <a href="https://publications.waset.org/abstracts/search?q=business%20ethics" title=" business ethics"> business ethics</a> </p> <a href="https://publications.waset.org/abstracts/191900/corporate-governance-and-business-ethical-values-in-organisation-a-study-of-unilag-holdings" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/191900.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">16</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">10507</span> ‘Ethical Relativism’ in Offshore Business: A Critical Assessment</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Biswanath%20Swain">Biswanath Swain</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Ethical relativism, as an ethical perspective, holds that moral worth of a course of action is dependent on a particular space and time. Moral rightness or wrongness of a course of action varies from space to space and from time to time. In short, ethical relativism holds that morality is relative to the context. If we reflect conscientiously on the scope of this perspective, we will find that it is wide-spread amongst the marketers involved in the offshore business. However, the irony is that most of the marketers gone along with ethical relativism in their offshore business have been found to be unsuccessful in terms of loss in market-share and bankruptcy. The upshot is purely self-defeating in nature for the marketers. GSK in China and Nestle Maggi in India are some of the burning examples of that sort. The paper argues and recommends that a marketer, as an alternative, should have recourse to Kantian ethical perspective to deliberate courses of action sensitive to offshore business as Kantian ethical perspective is logically and methodologically sound in nature. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=business" title="business">business</a>, <a href="https://publications.waset.org/abstracts/search?q=course%20of%20action" title=" course of action"> course of action</a>, <a href="https://publications.waset.org/abstracts/search?q=Kant" title=" Kant"> Kant</a>, <a href="https://publications.waset.org/abstracts/search?q=morality" title=" morality"> morality</a>, <a href="https://publications.waset.org/abstracts/search?q=offshore" title=" offshore"> offshore</a>, <a href="https://publications.waset.org/abstracts/search?q=relativism" title=" relativism"> relativism</a> </p> <a href="https://publications.waset.org/abstracts/56151/ethical-relativism-in-offshore-business-a-critical-assessment" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/56151.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">303</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">10506</span> AI Ethical Values as Dependent on the Role and Perspective of the Ethical AI Code Founder- A Mapping Review</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Moshe%20Davidian">Moshe Davidian</a>, <a href="https://publications.waset.org/abstracts/search?q=Shlomo%20Mark"> Shlomo Mark</a>, <a href="https://publications.waset.org/abstracts/search?q=Yotam%20Lurie"> Yotam Lurie</a> </p> <p class="card-text"><strong>Abstract:</strong></p> With the rapid development of technology and the concomitant growth in the capability of Artificial Intelligence (AI) systems and their power, the ethical challenges involved in these systems are also evolving and increasing. In recent years, various organizations, including governments, international institutions, professional societies, civic organizations, and commercial companies, have been choosing to address these various challenges by publishing ethical codes for AI systems. However, despite the apparent agreement that AI should be “ethical,” there is debate about the definition of “ethical artificial intelligence.” This study investigates the various AI ethical codes and their key ethical values. From the vast collection of codes that exist, it analyzes and compares 25 ethical codes that were found to be representative of different types of organizations. In addition, as part of its literature review, the study overviews data collected in three recent reviews of AI codes. The results of the analyses demonstrate a convergence around seven key ethical values. However, the key finding is that the different AI ethical codes eventually reflect the type of organization that designed the code; i.e., the organizations’ role as regulator, user, or developer affects the view of what ethical AI is. The results show a relationship between the organization’s role and the dominant values in its code. The main contribution of this study is the development of a list of the key values for all AI systems and specific values that need to impact the development and design of AI systems, but also allowing for differences according to the organization for which the system is being developed. This will allow an analysis of AI values in relation to stakeholders. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=artificial%20intelligence" title="artificial intelligence">artificial intelligence</a>, <a href="https://publications.waset.org/abstracts/search?q=ethical%20codes" title=" ethical codes"> ethical codes</a>, <a href="https://publications.waset.org/abstracts/search?q=principles" title=" principles"> principles</a>, <a href="https://publications.waset.org/abstracts/search?q=values" title=" values"> values</a> </p> <a href="https://publications.waset.org/abstracts/161826/ai-ethical-values-as-dependent-on-the-role-and-perspective-of-the-ethical-ai-code-founder-a-mapping-review" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/161826.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">107</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">10505</span> Attributes of Ethical Leadership and Ethical Guidelines in Malaysian Public Sector</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=M.%20Norazamina">M. Norazamina</a>, <a href="https://publications.waset.org/abstracts/search?q=A.%20Azizah"> A. Azizah</a>, <a href="https://publications.waset.org/abstracts/search?q=Y.%20Najihah%20Marha"> Y. Najihah Marha</a>, <a href="https://publications.waset.org/abstracts/search?q=A.%20Suraya"> A. Suraya</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Malaysian Public Sector departments or agencies are responsible to provide efficient public services with zero corruption. However, corruption continues to occur due to the absence of ethical leadership and well-execution of ethical guidelines. Thus, the objective of this paper is to explore the attributes of ethical leadership and ethical guidelines. This study employs a qualitative research by analyzing data from interviews with key informers of public sector using conceptual content analysis (NVivo11). The study reveals eight attributes of ethical leadership which are role model, attachment, ethical support, knowledgeable, discipline, leaders&rsquo; spirituality encouragement, virtue values and shared values. Meanwhile, five attributes (guidelines, communication, check and balance, concern on stakeholders and compliance) of ethical guidelines are identified. These identified attributes should become the ethical identity and ethical direction of Malaysian Public Sector. This could enhance the public trust as well as the international community trust towards the public sector. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=check%20and%20balance" title="check and balance">check and balance</a>, <a href="https://publications.waset.org/abstracts/search?q=ethical%20guidelines" title=" ethical guidelines"> ethical guidelines</a>, <a href="https://publications.waset.org/abstracts/search?q=ethical%20leadership" title=" ethical leadership"> ethical leadership</a>, <a href="https://publications.waset.org/abstracts/search?q=public%20sector" title=" public sector"> public sector</a>, <a href="https://publications.waset.org/abstracts/search?q=spirituality%20encouragement" title=" spirituality encouragement"> spirituality encouragement</a> </p> <a href="https://publications.waset.org/abstracts/78387/attributes-of-ethical-leadership-and-ethical-guidelines-in-malaysian-public-sector" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/78387.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">259</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">10504</span> A Comparison of Ethical Perceptions of Business Students In MINA</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Leonie%20Jooste">Leonie Jooste</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The main purpose of this article is to explore the ethical values of accounting students at Universities and Business Managers. Financial fraud (earnings management) is continuing to exist and published in literature and social media. However, irrespective of extensive publication, and academic research, financial fraud is still happening or still being committed. The student of today may be the manager in the future. In a study by Bruns and Merchant, the authors found that the morality of short-term earnings management was of little concern to researchers and accounting practitioners. However, in the light of increased financial frauds and failures, new and increased emphasis has been placed on the importance of the concepts of earnings quality, earnings management practices, and the inclusion of business ethics in accounting syllabi. This study uses a quantitative analysis related to the Bruns and Merchant survey of accounting students. 59 accounting students in the MENA area were surveyed in 2022 to measure their ethical values regarding earning management practices in organisations. The results of this survey were compared the surveys in 2013 to determine if courses in business ethics offered at the university influenced the perceptions of students on unethical behaviour in business practices. For the data analysis, the mean values and significant differences were calculated and compared. Overall, the results showed that there was hardly any significant difference between the two surveys. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=ethics" title="ethics">ethics</a>, <a href="https://publications.waset.org/abstracts/search?q=earnings%20management" title=" earnings management"> earnings management</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20social%20responsibility" title=" corporate social responsibility"> corporate social responsibility</a>, <a href="https://publications.waset.org/abstracts/search?q=business%20courses." title=" business courses."> business courses.</a> </p> <a href="https://publications.waset.org/abstracts/162530/a-comparison-of-ethical-perceptions-of-business-students-in-mina" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/162530.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">121</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">10503</span> The Impact of Religiosity and Ethical Senstivity on Accounting Students’ Ethical Judgement Decision</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ahmed%20Mohamed%20Alteer">Ahmed Mohamed Alteer</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The purpose of this paper is come up with theoretical model through understanding the causes and motives behind the auditors' sensitive to ethical dilemma through Auditing Students. This study considers the possibility of auditing students’ ethical judgement being affected by two individual factors, namely ethical sensitivity and religiosity. The finding of this study that there are several ethical theories a models provide a significant understanding of ethical issues and supported that ethical sensitivity and religiosity may affect ethical judgement decision among accounting students. The suggestion model proposes that student ethical judgement is influenced by their ethical sensitivity and their religiosity. Nonetheless, the influence of religiosity on ethical judgement is expected to be via ethical sensitivity. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=asccounting%20students" title="asccounting students">asccounting students</a>, <a href="https://publications.waset.org/abstracts/search?q=ethical%20sensitivity" title=" ethical sensitivity"> ethical sensitivity</a>, <a href="https://publications.waset.org/abstracts/search?q=religiosity" title=" religiosity"> religiosity</a>, <a href="https://publications.waset.org/abstracts/search?q=ethical%20judgement" title=" ethical judgement"> ethical judgement</a> </p> <a href="https://publications.waset.org/abstracts/18425/the-impact-of-religiosity-and-ethical-senstivity-on-accounting-students-ethical-judgement-decision" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/18425.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">618</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">10502</span> Maqasid and the Global Digital Economy Opportunities and Challenges for Business and Management</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Yasser%20Mohamed%20Abdelrahman%20Tarshany">Yasser Mohamed Abdelrahman Tarshany</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The emergence of the digital economy has transformed global business and created new opportunities for growth and development. However, as digital technologies continue to reshape the global economy, there is a growing need to ensure that these transformations are guided by ethical principles that serve the common good. In this context, Maqasid, the Islamic ethical framework that focuses on the higher objectives and values of Shariah, offers a valuable lens for examining the ethical implications of digital transformation. The research objective of this study is to explore the opportunities and challenges of integrating Maqasid into the global digital economy from a business and management perspective. Specifically, the study aims to analyze the ethical implications of digital technologies for the economy and to identify strategies for leveraging Maqasid to promote ethical and socially responsible practices in the digital age. The study adopts a qualitative research methodology, drawing on existing literature and empirical data to develop a conceptual framework for understanding the relationship between Maqasid and the global digital economy. The study also employs case studies and interviews with business leaders and policymakers to explore practical strategies for integrating Maqasid into digital business practices. The research findings reveal that Maqasid can serve as a powerful framework for promoting ethical and socially responsible practices in the digital economy. Specifically, the study identifies several key strategies for leveraging Maqasid in digital business practices, including promoting social justice, protecting privacy and personal data, and ensuring transparency and accountability in business operations. The research outcomes of this study provide a valuable contribution to the field of business and management by demonstrating the importance of integrating ethical principles into the digital economy. Furthermore, the study highlights the potential of Maqasid as a powerful framework for promoting ethical and socially responsible practices in the digital age. Finally, the study suggests several avenues for future research, including exploring the role of Maqasid in promoting digital inclusion and reducing inequality in the global economy. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Maqasid" title="Maqasid">Maqasid</a>, <a href="https://publications.waset.org/abstracts/search?q=global%20digital" title=" global digital"> global digital</a>, <a href="https://publications.waset.org/abstracts/search?q=economy" title=" economy"> economy</a>, <a href="https://publications.waset.org/abstracts/search?q=opportunities" title=" opportunities"> opportunities</a>, <a href="https://publications.waset.org/abstracts/search?q=challenges%20for%20business" title=" challenges for business"> challenges for business</a>, <a href="https://publications.waset.org/abstracts/search?q=management" title=" management"> management</a> </p> <a href="https://publications.waset.org/abstracts/193136/maqasid-and-the-global-digital-economy-opportunities-and-challenges-for-business-and-management" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/193136.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">13</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">10501</span> The Relationship between Citizens’ Perception of Public Officials’ Ethical Performance and Public Trust in the Government in Egypt</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Nevine%20Henry%20Wasef">Nevine Henry Wasef</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The research discusses how Egyptian citizens perceive the performance of public sector officials, particularly the ethical values manifested in their behavior. It aims at answering the question of how Egyptian citizens’ perception of public officials affects citizens' trust in the government at large and the process of public service delivery specifically. The hypothesis is that public opinion about civil servants’ ethical values would be proportional to citizens’ trust in the government, which means that the more citizens regard administrators with high ethical standards, the higher trust in the government they would have and vice versa. The research would focus on the independent variable of trust in the government and the dependent variable of public perception of administrators’ ethical performance. The data would be collected through surveys designed to measure the public evaluation of public officials they are interacting with and the quality of services delivered to them. The study concludes that implementing ethical values in public administration has a crucial role in improving citizens’ trust in the government based on various case studies of governments that successfully adopted ethical training programs for their civil servants. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=trust" title="trust">trust</a>, <a href="https://publications.waset.org/abstracts/search?q=distrust" title=" distrust"> distrust</a>, <a href="https://publications.waset.org/abstracts/search?q=ethics" title=" ethics"> ethics</a>, <a href="https://publications.waset.org/abstracts/search?q=performance" title=" performance"> performance</a>, <a href="https://publications.waset.org/abstracts/search?q=integrity" title=" integrity"> integrity</a>, <a href="https://publications.waset.org/abstracts/search?q=values" title=" values"> values</a>, <a href="https://publications.waset.org/abstracts/search?q=public%20service" title=" public service"> public service</a> </p> <a href="https://publications.waset.org/abstracts/167558/the-relationship-between-citizens-perception-of-public-officials-ethical-performance-and-public-trust-in-the-government-in-egypt" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/167558.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">88</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">10500</span> The Relationship between Organizational Political Behavior and Moral Values with Work Engagement in Sport Employees of National Iranian Gas Company</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Seyed%20Salahedin%20Naghshbandi">Seyed Salahedin Naghshbandi</a>, <a href="https://publications.waset.org/abstracts/search?q=Mahnaz%20Ahmadikhatir"> Mahnaz Ahmadikhatir</a>, <a href="https://publications.waset.org/abstracts/search?q=Siavash%20Hamidzadeh"> Siavash Hamidzadeh</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The purpose of this study was to investigate the relationship between organizational political behavior and ethical values with the job enthusiasm of the sport personnel of the National Iranian Gas Company. The population of this research included all personnel of the National Iranian Gas Company's sports personnel (150 people). For collecting information, library resources and three questionnaires, organizational political behavior by Kaspar and Carlsen (1997), Lewall's moral values questionnaire (1986) and job enthusiasm questionnaire Schaufeli & Bekker (2003) have been used. Validity of the questionnaires was confirmed by university professors. Using Cronbach alpha correlation coefficient, the reliability of the organizational political behavior questionnaire was 0.92, the moral values questionnaire was 0.86 and the Schaufeli & Baker job enthusiasm questionnaire was 0.91-0.96. The results of this research show a significant, direct and positive relationship between the components of job aspiration with political behavior and ethical values. Therefore, managers of organizations should, as far as possible, remove political behaviors from the organization and be able to institutionalize ethical values in their organization so that they can increase employee eagerness. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=political%20behavior" title="political behavior">political behavior</a>, <a href="https://publications.waset.org/abstracts/search?q=ethical%20values" title=" ethical values"> ethical values</a>, <a href="https://publications.waset.org/abstracts/search?q=job%20enthusiasm" title=" job enthusiasm"> job enthusiasm</a>, <a href="https://publications.waset.org/abstracts/search?q=staff" title=" staff"> staff</a>, <a href="https://publications.waset.org/abstracts/search?q=national%20Iranian%20gas%20company" title=" national Iranian gas company"> national Iranian gas company</a> </p> <a href="https://publications.waset.org/abstracts/122558/the-relationship-between-organizational-political-behavior-and-moral-values-with-work-engagement-in-sport-employees-of-national-iranian-gas-company" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/122558.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">118</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">10499</span> Business Ethics in Islam: Making Islamic Banking Attractive for the Customers Round the Globe</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Fahad%20Ahmed%20Qureshi">Fahad Ahmed Qureshi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Is it essential for a Muslim businessperson and employees of Islamic financial institutions not only in Islamic Banks to perform his/her actions ethically in a universally, competing habitat? The answer is an emphatic NO! in Islam, ethics conduct all departments of life. The orders for eternal success or falah in Islam are the same for all Muslims–whether in managing their business activities or in carrying out their routine affairs. Without designating any circumstantial ambience, Allah specify people who achieve success as those who are “inviting to all that is good (Khayr), enjoining what is right (Ma'ruf) and forbidding what is wrong (Munkar).” Within a business context, however, what sole axioms of regimen should a company follow? What is a Muslim businessperson’s encumbrance to internal and external stakeholders? Although an organization’s top executives may display sterling ethical behavior, how can middle- and lower-level managers be enthusiastic to perform in a correspondingly ethical manner? What are some protocols that would clinch persistent ethical behavior in a Muslim business? <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=business" title="business">business</a>, <a href="https://publications.waset.org/abstracts/search?q=ethics" title=" ethics"> ethics</a>, <a href="https://publications.waset.org/abstracts/search?q=finance" title=" finance"> finance</a>, <a href="https://publications.waset.org/abstracts/search?q=Islam" title=" Islam"> Islam</a> </p> <a href="https://publications.waset.org/abstracts/30657/business-ethics-in-islam-making-islamic-banking-attractive-for-the-customers-round-the-globe" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/30657.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">403</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">10498</span> Need, Relevancy and Impact of Ethics Education in Accounting Profession</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mrigakshi%20Das">Mrigakshi Das</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The ethics of a business is currently a high profile issue owing to sensational corporate scandals that had taken place in many countries causing extensive damages to the economy and society. These corporate scandals question the morality of businessmen in general and accountants in particular. It is argued that the accountants have been the main contributors to the decline in ethical standards of a business. This researcher has reviewed the need and impact of ethics education in accounting profession. Despite of ethical interventions, the rate of accounting scandals are increasing and have left the public questioning that has the profession become really less ethical? <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accounting" title="accounting">accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=ethics%20education%20and%20intervention%20in%20accounting" title=" ethics education and intervention in accounting"> ethics education and intervention in accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting%20education" title=" accounting education"> accounting education</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting%20profession" title=" accounting profession"> accounting profession</a>, <a href="https://publications.waset.org/abstracts/search?q=moral%20reasoning%20and%20development" title=" moral reasoning and development"> moral reasoning and development</a>, <a href="https://publications.waset.org/abstracts/search?q=ethics%20education" title=" ethics education"> ethics education</a> </p> <a href="https://publications.waset.org/abstracts/20286/need-relevancy-and-impact-of-ethics-education-in-accounting-profession" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/20286.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">545</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">10497</span> Corporate Social Responsibility: An Ethical or a Legal Framework?</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Pouira%20Askary">Pouira Askary</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Indeed, in our globalized world which is facing with various international crises, the transnational corporations and other business enterprises have the capacity to foster economic well-being, development, technological improvement and wealth, as well as causing adverse impacts on human rights. The UN Human Rights Council declared that although the primary responsibility to protect human rights lie with the State but the transnational corporations and other business enterprises have also a responsibility to respect and protect human rights in the framework of corporate social responsibility. In 2011, the Human Rights Council endorsed the Guiding Principles on Business and Human Rights, a set of guidelines that define the key duties and responsibilities of States and business enterprises with regard to business-related human rights abuses. In UN’s view, the Guiding Principles do not create new legal obligations but constitute a clarification of the implications of existing standards, including under international human rights law. In 2014 the UN Human Rights Council decided to establish a working group on transnational corporations and other business enterprises whose mandate shall be to elaborate an international legally binding instrument to regulate, in international human rights law, the activities of transnational corporations and other business enterprises. Extremely difficult task for the working group to codify a legally binding document to regulate the behavior of corporations on the basis of the norms of international law! Concentration of this paper is on the origins of those human rights applicable on business enterprises. The research will discuss that the social and ethical roots of the CSR are much more institutionalized and elaborated than the legal roots. Therefore, the first step is to determine whether and to what extent corporations, do have an ethical responsibility to respect human rights and if so, by which means this ethical and social responsibility is convertible to legal commitments. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=CSR" title="CSR">CSR</a>, <a href="https://publications.waset.org/abstracts/search?q=ethics" title=" ethics"> ethics</a>, <a href="https://publications.waset.org/abstracts/search?q=international%20law" title=" international law"> international law</a>, <a href="https://publications.waset.org/abstracts/search?q=human%20rights" title=" human rights"> human rights</a>, <a href="https://publications.waset.org/abstracts/search?q=development" title=" development"> development</a>, <a href="https://publications.waset.org/abstracts/search?q=sustainable%20business" title=" sustainable business"> sustainable business</a> </p> <a href="https://publications.waset.org/abstracts/33356/corporate-social-responsibility-an-ethical-or-a-legal-framework" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/33356.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">386</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">10496</span> Application of Western and Islamic Philosophy to Business Ethics</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Elmamy%20Ahmedsalem">Elmamy Ahmedsalem</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The world has witnessed the collapse of many corporate giants as a result of unethical behavior in recent decades. This has induced a series of questions by the global community on why such occurrences could happen, even with corporate governance in place. This paper attempts to propose a philosophical approach from an Islamic perspective to be consolidated with current corporate governance in order to confront contemporary dilemmas. In this paper, ethical theories are presented as a discussion followed by their applications to modern cases of financial collapses. Virtue ethics by Aristotle, justice and fairness by John Rawls, deontology by Immanuel Kant, and utilitarianism by John Stuart Mill, are the four theories which can then be contrasted with the paradigm of Muslim scholars. Despite the differences between the fundamental principles of Islamic and Western worldviews, their ethical theories are aimed at making right decisions and solving ethical dilemmas based on what is good for society. Therefore, Islamic principles should be synthesized with Western philosophy to form a more coherent framework. The integration of Islamic and western ethical theories into business is important for sound corporate governance. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=business%20ethics" title="business ethics">business ethics</a>, <a href="https://publications.waset.org/abstracts/search?q=Islamic%20philosophy" title=" Islamic philosophy"> Islamic philosophy</a>, <a href="https://publications.waset.org/abstracts/search?q=western%20philosophy" title=" western philosophy"> western philosophy</a>, <a href="https://publications.waset.org/abstracts/search?q=Western%20and%20Islamic%20worldview%20of%20ethics" title=" Western and Islamic worldview of ethics"> Western and Islamic worldview of ethics</a> </p> <a href="https://publications.waset.org/abstracts/77570/application-of-western-and-islamic-philosophy-to-business-ethics" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/77570.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">472</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">10495</span> Re-Invent Corporate Governance - Ethical Way</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Talha%20Sareshwala">Talha Sareshwala</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The purpose of this research paper is to help entrepreneurs build an environment of trust, transparency and accountability necessary for fostering long term investment, financial stability and business integrity and to guide future Entrepreneurs into a promising future. The study presents a broader review on Corporate Governance, starting from its definition and antecedents. This is the most important aspect of ethical business. In fact, the 3 main pillars of corporate governance are: Transparency; Accountability; Security. The combination of these 3 pillars in running a company successfully and forming solid professional relationships among its stakeholders, which includes key managerial employees and, most important, the shareholders This paper is sharing an experience how an entrepreneur can act as a catalyst while ensuring them that ethics and transparency do pay in business when followed in true spirit and action. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=business" title="business">business</a>, <a href="https://publications.waset.org/abstracts/search?q=entrepreneur" title=" entrepreneur"> entrepreneur</a>, <a href="https://publications.waset.org/abstracts/search?q=ethics" title=" ethics"> ethics</a>, <a href="https://publications.waset.org/abstracts/search?q=governance" title=" governance"> governance</a>, <a href="https://publications.waset.org/abstracts/search?q=transparency." title=" transparency."> transparency.</a> </p> <a href="https://publications.waset.org/abstracts/170404/re-invent-corporate-governance-ethical-way" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/170404.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">74</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">10494</span> Understanding Consumer Behavior Towards Business Ethics: Is it Really Important for Consumers</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=%C3%96mer%20Akkaya">Ömer Akkaya</a>, <a href="https://publications.waset.org/abstracts/search?q=Muammer%20Zerenler"> Muammer Zerenler</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Ethics is important for all shareholders and stakeholders that a firm has in its environment. Whether a firm behaves ethically or unethically has a significant influence on consumers’ decision making and buying process. This research tries to explain business ethics from consumers’ perspective. The survey includes several questions to explain how consumers react if they know a firm behave unethically or ethically. What are consumers’ expectations regarding the ethical behavior of firm? Do consumer reward or punish the firms considering the ethics? Does it really important for consumers firms behaving ethical? <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=business%20ethics" title="business ethics">business ethics</a>, <a href="https://publications.waset.org/abstracts/search?q=consumer%20behavior" title=" consumer behavior"> consumer behavior</a>, <a href="https://publications.waset.org/abstracts/search?q=ethics" title=" ethics"> ethics</a>, <a href="https://publications.waset.org/abstracts/search?q=social%20responsibility" title=" social responsibility"> social responsibility</a> </p> <a href="https://publications.waset.org/abstracts/30957/understanding-consumer-behavior-towards-business-ethics-is-it-really-important-for-consumers" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/30957.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">361</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">10493</span> Literary Imagination and Leadership: Lessons From the Classroom</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Naor%20Cohen">Naor Cohen</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In recent years, business schools made teaching ethical leadership a higher priority. Greater attention to moral and ethical concepts and reasoning processes may prove beneficial to future business leaders. But with a shift in focus, there is a need for a shift in pedagogy. This paper explores an imaginative literature-based pedagogy in the teaching of ethical leadership. An imaginative literature-based pedagogy uses works of fiction to help students build moral analysis and moral judgment capabilities through a rigorous assessment of the moral soundness of actions, motivations, rationales, and consequences portrayed in works of fiction. Business students enrolled in 4 leadership senior-level courses were assigned the White Tiger: A Novel by Aravind Adiga as their main course reading. Students' engagement was measured as a three-factor construct exploring cognitive engagement, behavioural engagement and emotional engagement. In addition, students' final papers were analyzed using thematic content analysis. This paper will present the results of this analysis and argue that incorporating fiction into the leadership curriculum allows students to explore the dire consequences of avoiding countervailing interests, engaging in dishonesty and engaging in moral puffery-based leadership. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=ethical%20leadership" title="ethical leadership">ethical leadership</a>, <a href="https://publications.waset.org/abstracts/search?q=empathetic%20imagination" title=" empathetic imagination"> empathetic imagination</a>, <a href="https://publications.waset.org/abstracts/search?q=business%20education" title=" business education"> business education</a>, <a href="https://publications.waset.org/abstracts/search?q=pedagogy" title=" pedagogy"> pedagogy</a>, <a href="https://publications.waset.org/abstracts/search?q=fiction" title=" fiction"> fiction</a> </p> <a href="https://publications.waset.org/abstracts/140159/literary-imagination-and-leadership-lessons-from-the-classroom" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/140159.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">204</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">10492</span> Ethical Finance and Islamic Finance: Particularities, Possible Convergence and Potential Development</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Safa%20Ougoujil">Safa Ougoujil</a>, <a href="https://publications.waset.org/abstracts/search?q=Sidi%20Mohamed%20Rigar"> Sidi Mohamed Rigar</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Economics is not an exact science. It cannot be from the moment it is a social science that concerns society organization, a human science that depends on the behavior of the men and women who make a part of this society. Therefore, it cannot ignore morality, the instinctive sense of good and evil, the natural order which place us between certain values, and which religion often sheds light on. In terms of finance, the reference to ethics is becoming more popular than ever. This is naturally due to the growing financial crises. Finance is less and less ethical, but some financial practices have continued to do so. This is the case of ethical finance and Islamic finance. After attempting to define the concepts of ethical finance and Islamic finance, in a period when financial innovation seeks to encourage differentiation in order to create more profit margins, this article attempts to expose the particularities, the convergences and the potentialities of development of these two sensibilities. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=convergences" title="convergences">convergences</a>, <a href="https://publications.waset.org/abstracts/search?q=ethical%20finance" title=" ethical finance"> ethical finance</a>, <a href="https://publications.waset.org/abstracts/search?q=Islamic%20finance" title=" Islamic finance"> Islamic finance</a>, <a href="https://publications.waset.org/abstracts/search?q=potential%20development" title=" potential development"> potential development</a> </p> <a href="https://publications.waset.org/abstracts/81381/ethical-finance-and-islamic-finance-particularities-possible-convergence-and-potential-development" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/81381.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">194</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">10491</span> The Contribution of Buddhist-Based Mindfulness Practices on Ethical Leadership: A Qualitative Study of Organizational Leaders in Thailand</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Kunkanit%20Sutamchai">Kunkanit Sutamchai</a>, <a href="https://publications.waset.org/abstracts/search?q=Kate%20E.%20Rowlands"> Kate E. Rowlands</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Recent public ethical scandals in many organizations around the world have raised concern about organizational ethics, which have, in turn, made ethical behaviors and conducts on the part of leaders become more critical topics in organizational studies. However, current research on the benefits of mindfulness within the workplace contexts has predominantly focused on stress reduction and work performance enhancement, while the aspects of ethical behavior development have been far less investigated in mindfulness research in the organizational and management fields. Only recently has there been an emerging call for organizational researchers and practitioners to study mindfulness concepts and practices from the original Buddhist perspectives given that ethics is regarded as a foundation for Buddhist mindfulness. Yet little, if any, empirical research on the contributions of mindfulness practices to ethical leadership has been done in Eastern Buddhist contexts. Therefore, this study aims to explore the extent to which and how Buddhist-based mindfulness practices can influence organizational leaders’ ethical values and practices. On this basis, Thailand was selected as a context of study due to a predominantly Buddhist society and culture. Qualitative data were gathered through in-depth semi-structured interviews with twenty executive leaders from various private organizations in Thailand, who practice Buddhist-based mindfulness meditation regularly. The findings from this study shed light on the role Buddhist-based mindfulness practices can play in promoting ethical behavior among executive leaders in Thailand. The results also suggest that ethical values and practices influenced by Buddhist-based mindfulness practices are well aligned with the elements appeared in the inter-disciplinary and cross-cultural ethical leadership framework, namely: humane, justice, sustainability and responsibility, and moderation. This study concludes that the integration of ethical dimensions to mindfulness practices may provide promising opportunities for ethical leadership development, particularly in the context of Thailand. This could contribute significantly to the future development of both organizations and society at large. The study also suggests that mindfulness interventions in organizational contexts should place more explicit emphasis on ethics. This may be done by relating the ethical principles underlying Buddhist-based mindfulness to other ethical systems in different contexts and cultures where they can be aligned. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Buddhism" title="Buddhism">Buddhism</a>, <a href="https://publications.waset.org/abstracts/search?q=ethical%20leadership" title=" ethical leadership"> ethical leadership</a>, <a href="https://publications.waset.org/abstracts/search?q=leadership%20development" title=" leadership development"> leadership development</a>, <a href="https://publications.waset.org/abstracts/search?q=mindfulness" title=" mindfulness"> mindfulness</a>, <a href="https://publications.waset.org/abstracts/search?q=Thailand" title=" Thailand"> Thailand</a>, <a href="https://publications.waset.org/abstracts/search?q=training" title=" training"> training</a> </p> <a href="https://publications.waset.org/abstracts/112860/the-contribution-of-buddhist-based-mindfulness-practices-on-ethical-leadership-a-qualitative-study-of-organizational-leaders-in-thailand" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/112860.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">171</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">10490</span> The Competence of Solving Mathematical Problems in the Formation of Ethical Values</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Veronica%20Diaz%20Quezada">Veronica Diaz Quezada</a> </p> <p class="card-text"><strong>Abstract:</strong></p> A study and its preliminary results are presented. The research is descriptive and exploratory and it is still in process. Its objective is to develop an assessment method in the field of fostering values using competence mathematics problem solving. This is part of a more extensive research that aims at contributing to educational integration in Latin America, particularly to the development of proposals to link education for citizenship and the mathematics lessons. This is being carried out by research teams of University of Barcelona-Espa&ntilde;a; University Nacional of Costa Rica; University Aut&oacute;noma of Quer&eacute;taro-M&eacute;xico; Pontificia University Cat&oacute;lica of Per&uacute;, University Nacional of Villa Mar&iacute;a- Argentina and University of Los Lagos-Chile, in the context of Andr&eacute;s Bello Chair for the Association of Latin American Universities. This research was developed and implemented in Chile in 2016, using mixed research methods. It included interviews and a problem-solving math test with ethical values that was administered to students of the secondary education of the regions of Los R&iacute;os and of the Lakes of Chile. The results show the lack of integration between the teaching of values and science discipline. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=citizenchip" title="citizenchip">citizenchip</a>, <a href="https://publications.waset.org/abstracts/search?q=ethical%20values" title=" ethical values"> ethical values</a>, <a href="https://publications.waset.org/abstracts/search?q=mathematics" title=" mathematics"> mathematics</a>, <a href="https://publications.waset.org/abstracts/search?q=secondary%20school" title=" secondary school"> secondary school</a>, <a href="https://publications.waset.org/abstracts/search?q=solving%20problem" title=" solving problem"> solving problem</a> </p> <a href="https://publications.waset.org/abstracts/90275/the-competence-of-solving-mathematical-problems-in-the-formation-of-ethical-values" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/90275.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">186</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">10489</span> A Systematic Review of Ethical Leadership in Tourism and Hospitality Settings</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Majd%20Megheirkouni">Majd Megheirkouni</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The aim of this study is to identify empirical studies that explore and investigate ethical leadership in order to assess and synthesize its impacts and outcomes. This study seeks to provide an evidence-informed answer to a set of questions on ethical leadership definition in the field of tourism and hospitality, its investigation, and examination, and its outcome. A systematic literature review, using medical science-based methodology, was conducted to synthesize research by reliable means. Four themes were identified from the analysis. These themes are: Ethical leaders’ characteristics, healthy work environment, ethical leadership effectiveness, and the application of ethical leadership across cultures. This study provides the potential to move hospitality and tourism leadership forward and encourage researchers to investigate new research topics. To the best of the author’s knowledge, this is the first systematic review focusing on ethical leadership in tourism and hospitality settings. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=ethical%20leadership" title="ethical leadership">ethical leadership</a>, <a href="https://publications.waset.org/abstracts/search?q=approach" title=" approach"> approach</a>, <a href="https://publications.waset.org/abstracts/search?q=outcome" title=" outcome"> outcome</a>, <a href="https://publications.waset.org/abstracts/search?q=tourism" title=" tourism"> tourism</a>, <a href="https://publications.waset.org/abstracts/search?q=hospitality" title=" hospitality"> hospitality</a>, <a href="https://publications.waset.org/abstracts/search?q=systematic%20review" title=" systematic review"> systematic review</a> </p> <a href="https://publications.waset.org/abstracts/164938/a-systematic-review-of-ethical-leadership-in-tourism-and-hospitality-settings" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/164938.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">100</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">10488</span> A Cross-Cultural Analysis of Ethical Standards in Social and Behavioral Research</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Xiwu%20Feng">Xiwu Feng</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The paper is to analyze research ethics in social and behavioral sciences from a cross-cultural perspective. A multi-phase study investigated implementations of ethical standards and guidelines in higher institutions in China. Institutional policies and procedures on human subject research and perceptions of human subject protection were assessed in the Chinese research universities from different regions. The findings of the study indicate that the implementations of ethical standards and guidelines vary from institution to institution and from region to region. Education and cultural backgrounds of the participants influence their perceptions of the welfare and privacy of human subjects. The results of the study reveal great differences and complexities in ethical standards for the protection of human subjects of research in contrast to the Western world. The Chinese collectivistic values and the cooperative-harmonious democracy play a significant role in perceiving and implementing ethical guidelines. Chinese researchers find themselves a long way to go before seeing implementations of regulations and guidelines on human subject research in social and behavioral sciences. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=ethical%20standards" title="ethical standards">ethical standards</a>, <a href="https://publications.waset.org/abstracts/search?q=human%20subjects" title=" human subjects"> human subjects</a>, <a href="https://publications.waset.org/abstracts/search?q=research%20ethics" title=" research ethics"> research ethics</a>, <a href="https://publications.waset.org/abstracts/search?q=social%20and%20behavioral%20research" title=" social and behavioral research"> social and behavioral research</a> </p> <a href="https://publications.waset.org/abstracts/97181/a-cross-cultural-analysis-of-ethical-standards-in-social-and-behavioral-research" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/97181.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">197</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">10487</span> The Ethical Healthcare Paradigm with in Corporate Framework: CSR for Equitable Access to Drugs</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Abhay%20Vir%20Singh%20Kanwar">Abhay Vir Singh Kanwar</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The pharmaceutical industry today is a multi-billion dollar business and yet disadvantages people in many corners of the globe who are still dying in large numbers from curable illnesses for lack of access to drugs. The astronomical prices of essential and life-saving drugs is not just an economic problem that can be settled through clever market strategies but is an ethical issue, given the accumulated wealth of today’s humanity and the sense of global justice that it increasingly comes to share. In this paper, I make a very practical argument for what I shall call ‘the ethical healthcare paradigm’, which, I propose, can replace the economistic paradigm that can still drive the healthcare sector without creating spillover effects on the market. Taking off from the ethical-philosophical argument for recognizing every individual’s right to capability to be healthy, I shall come to the focused practical proposal of the cost-rationalization and universal availability of essential, life-saving drugs through the undertaking of research and development funding for drug innovation by the business establishment as such in terms of the concept of CSR. The paper will first expose the concepts of basic and fundamental capabilities in relation to education and health, after which it will focus on the right to capability to be healthy of every person. In the third section, it will discuss the ‘ethical healthcare paradigm’ as opposed to the economistic health paradigm and will argue that the patient will have to be considered the primary stakeholder of this paradigm or the very ‘subject’ of healthcare. The next section will be on an ethical-historical critique of the pharmaceutical industry’s profit driven economism. The section after that will look at the business operation and the stages in the life cycle of a drug that comes to the market in order to understand the risks, strengths and problems of the pharmaceutical industry. Finally, the paper will discuss the concept of CSR in relation to the ethical healthcare paradigm in order to propose CSR funding in research and development for innovation on drugs so that life-saving drugs can be made available to every sick person cost-effectively. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=capability%20approach" title="capability approach">capability approach</a>, <a href="https://publications.waset.org/abstracts/search?q=healthcare" title=" healthcare"> healthcare</a>, <a href="https://publications.waset.org/abstracts/search?q=CSR" title=" CSR"> CSR</a>, <a href="https://publications.waset.org/abstracts/search?q=patient" title=" patient"> patient</a> </p> <a href="https://publications.waset.org/abstracts/32467/the-ethical-healthcare-paradigm-with-in-corporate-framework-csr-for-equitable-access-to-drugs" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/32467.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">313</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">10486</span> Effect of Cultural Factors on Small and Medium Scale Enterprises Performance: A Study of Selected SMEs in Keffi Local Government Area, Nasarawa State</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Kadiri%20Kayode%20Ibrahim">Kadiri Kayode Ibrahim</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Small and Medium Enterprises (SMEs) play significant roles in the economic development of Nigeria. However, the performance of these SMEs is influenced by various factors, including cultural factors. Keffi Local Government Area (LGA) in Nasarawa State, Nigeria, has a large number of registered SMEs. Understanding the impact of cultural factors on the performance of these SMEs in Keffi LGA is essential for their growth and sustainability. Therefore, this study aims to investigate the effect of cultural factors on the performance of selected SMEs in Keffi LGA, Nasarawa State. A cross-sectional survey research design was used to collect data from 165 purposefully selected SME owners out of the 283 registered SMEs in Keffi LGA. The data was collected using a questionnaire divided into three sections, and analysed using descriptive and ordinary least square regression (OLS). The results indicate that socio-cultural factors and ethical values have a positive and significant effect on the performance of SMEs in Keffi LGA, while attitude has a negative and significant effect on the performance of SMEs in Keffi LGA. Therefore, the study recommends that SMEs in Keffi LGA should understand the socio-cultural elements of their operating environment, adopt socio-cultural factors as elements to guide their planning and strategizing and take into consideration the ethical values of the business environment when offering new products or services. Additionally, SME Managers should take cognisance of people’s attitudes and use them to gauge their activities and ensure they support the overall performance of the business. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=cultural" title="cultural">cultural</a>, <a href="https://publications.waset.org/abstracts/search?q=factors" title=" factors"> factors</a>, <a href="https://publications.waset.org/abstracts/search?q=performance" title=" performance"> performance</a>, <a href="https://publications.waset.org/abstracts/search?q=SMEs" title=" SMEs"> SMEs</a> </p> <a href="https://publications.waset.org/abstracts/188176/effect-of-cultural-factors-on-small-and-medium-scale-enterprises-performance-a-study-of-selected-smes-in-keffi-local-government-area-nasarawa-state" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/188176.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">44</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">10485</span> Insights on Behavior of Tunisian Auditors</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Dammak%20Saida">Dammak Saida</a>, <a href="https://publications.waset.org/abstracts/search?q=Mbarek%20Sonia"> Mbarek Sonia</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper aims to examine the impact of public interest commitment, the attitude towards independence enforcement, and organizational ethical culture on auditors' ethical behavior. It also tests the moderating effect of gender diversity on these relationships. The sample consisted of 100 Tunisian chartered accountants. An online survey was used to collect the data. Data analysis techniques used to test hypotheses The findings of this study provide practical implications for accounting professionals, regulators, and audit firms as they help understand auditors' beliefs and behaviors, which implies more effective mechanisms for improving their ethical values. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=public%20interest" title="public interest">public interest</a>, <a href="https://publications.waset.org/abstracts/search?q=independence" title=" independence"> independence</a>, <a href="https://publications.waset.org/abstracts/search?q=organizational%20culture" title=" organizational culture"> organizational culture</a>, <a href="https://publications.waset.org/abstracts/search?q=professional%20behavior" title=" professional behavior"> professional behavior</a>, <a href="https://publications.waset.org/abstracts/search?q=Tunisian%20auditors" title=" Tunisian auditors"> Tunisian auditors</a> </p> <a href="https://publications.waset.org/abstracts/171287/insights-on-behavior-of-tunisian-auditors" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/171287.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">74</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">10484</span> The Implications of Person-Organisation Spirituality Fit on Employees’ Ethical and Spiritual Leadership Behaviours: Insights from Jordan</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Tamer%20Koburtay">Tamer Koburtay</a>, <a href="https://publications.waset.org/abstracts/search?q=Radi%20Haloub"> Radi Haloub</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Person-Organization fit theory concerns how people flourish in a workplace that is congruence with their values and other traits. This paper seeks to highlight the theoretical relevance that workplace spirituality may add to the existing theory development of the P-O fit. In specific, it aims to empirically test the emerged framework that encompasses how workplace and self-spirituality match may enhance the perceived P-O fit, and how such a fit can enhance both employees’ ethical behaviors (i.e., humanism and honesty) and spiritual leadership behaviors. Drawing on a survey of the private and public sectors in Jordan, the results reveal that increasing the match in workplace and employees’ spirituality positively enhances the perceived P-O fit. Further, ethical and spiritual behaviors were found to be positively linked with a higher P-O fit. The importance of this paper is by generating a concept (i.e., P-O spirituality fit) beyond the already vast literature on P-O fit. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=ethical%20behavior" title="ethical behavior">ethical behavior</a>, <a href="https://publications.waset.org/abstracts/search?q=leadership" title=" leadership"> leadership</a>, <a href="https://publications.waset.org/abstracts/search?q=P-O%20fit" title=" P-O fit"> P-O fit</a>, <a href="https://publications.waset.org/abstracts/search?q=spirituality" title=" spirituality"> spirituality</a>, <a href="https://publications.waset.org/abstracts/search?q=leadership" title=" leadership"> leadership</a> </p> <a href="https://publications.waset.org/abstracts/92844/the-implications-of-person-organisation-spirituality-fit-on-employees-ethical-and-spiritual-leadership-behaviours-insights-from-jordan" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/92844.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">156</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">10483</span> Conceptualizing Clashing Values in the Field of Media Ethics</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Saadia%20Izzeldin%20Malik">Saadia Izzeldin Malik</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Lack of ethics is the crisis of the 21-century. Today’s global world is filled with economic, political, environmental, media/communication, and social crises that all generated by the eroding fabric of ethics and moral values that guide human’s decisions in all aspects of live. Our global world is guided by liberal western democratic principles and liberal capitalist economic principles that define and reinforce each other. In economic terms, capitalism has turned world economic systems into one market place of ideas and products controlled by big multinational corporations that not only determine the conditions and terms of commodity production and commodity exchange between countries, but also transform the political economy of media systems around the globe. The citizen (read the consumer) today is the target of persuasion by all types of media at a time when her/his interests should be, ethically and in principle, the basic significant factor in the selection of media content. It is very important in this juncture of clashing media values –professional and commercial- and wide spread ethical lapses of media organizations and media professionals to think of a perspective to theorize these conflicting values within a broader framework of media ethics. Thus, the aim of this paper is to, epistemologically, bring to the center a perspective on media ethics as a basis for reconciliation of clashing values of the media. The paper focuses on conflicting ethical values in current media debate; namely ownership of media vs. press freedom, individual right for privacy vs. public right to know, and global western consumerism values vs. media values. The paper concludes that a framework to reconcile conflicting values of media ethics should focus on the “individual” journalist and his/her moral development as well as focus on maintaining ethical principles of the media as an institution with a primary social responsibility for the “public” it serves. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=ethics" title="ethics">ethics</a>, <a href="https://publications.waset.org/abstracts/search?q=media" title=" media"> media</a>, <a href="https://publications.waset.org/abstracts/search?q=journalism" title=" journalism"> journalism</a>, <a href="https://publications.waset.org/abstracts/search?q=social%20responsibility" title=" social responsibility"> social responsibility</a>, <a href="https://publications.waset.org/abstracts/search?q=conflicting%20values" title=" conflicting values"> conflicting values</a>, <a href="https://publications.waset.org/abstracts/search?q=global" title=" global "> global </a> </p> <a href="https://publications.waset.org/abstracts/16597/conceptualizing-clashing-values-in-the-field-of-media-ethics" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/16597.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">491</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">10482</span> A Levinasian Perspective on the Field of Applied Ethics</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Payman%20Tajalli">Payman Tajalli</a>, <a href="https://publications.waset.org/abstracts/search?q=Steven%20Segal"> Steven Segal</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Applied ethics is an area of ethics which is looked upon most favorably as the most appropriate and useful for educational purposes; after all if ethics finds no application would any investment of time, effort and finance by the educational institutions be warranted? The current approaches to ethics in business and management often entail appealing to various types of moral theories and to this end almost every major philosophical approach has been enlisted. In this paper, we look at ethics through the philosophy of Emmanuel Levinas to argue that since ethics is ‘first philosophy’ it can neither be rule-based nor rule-governed, not something that can be worked out first and then applied to a given situation, hence the overwhelming emphasis on ‘applied ethics’ as a field of study in business and management education is unjustified. True ethics is not applied ethics. This assertion does not mean that teaching ethical theories and philosophies need to be abandoned rather it is the acceptance of the fact that an increase in cognitive awareness of such theories and ethical models and frameworks, or the mastering of techniques and procedures for ethical decision making, will not affect the desired ethical transformation in our students. Levinas himself argued for an ethics without a foundation, not one that required us to go ‘beyond good and evil’ as Nietzsche contended, rather an ethics which necessitates going ‘before good and evil'. Such an ethics does not provide us with a set of methods or techniques or a decision tree that enable us determine the rightness of an action and what we ought to do, rather it is about a way of being, an ethical posture or approach one takes in the inter-subjective relationship with the other that holds the promise of ethical conduct. Ethics in this Levinasian sense then is one of infinite and unconditional responsibility for the other person in relationship, an ethics which is not subject to negotiation, calculation or reciprocity, and as such it could neither be applied nor taught through conventional pedagogy with its focus on knowledge transfer from the teacher to student, and to this end Levinas offers a non-maieutic, non-conventional approach to pedagogy. The paper concludes that from a Levinasian perspective on ethics and education, we may need to guide our students to move away from the clear and objective professionalism of the management and applied ethics towards the murky individual spiritualism. For Levinas, this is ‘the Copernican revolution’ in ethics. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=business%20ethics" title="business ethics">business ethics</a>, <a href="https://publications.waset.org/abstracts/search?q=ethics%20education" title=" ethics education"> ethics education</a>, <a href="https://publications.waset.org/abstracts/search?q=Levinas" title=" Levinas"> Levinas</a>, <a href="https://publications.waset.org/abstracts/search?q=maieutic%20teaching" title=" maieutic teaching"> maieutic teaching</a>, <a href="https://publications.waset.org/abstracts/search?q=ethics%20without%20foundation" title=" ethics without foundation"> ethics without foundation</a> </p> <a href="https://publications.waset.org/abstracts/32943/a-levinasian-perspective-on-the-field-of-applied-ethics" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/32943.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">322</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">10481</span> Ethical and Personality Factors and Accounting Professional Judgement</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Shannon%20Hashemi">Shannon Hashemi</a>, <a href="https://publications.waset.org/abstracts/search?q=Alireza%20Daneshfar"> Alireza Daneshfar</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Accounting ethical awareness has been widely promoted in recent years both in academia and in practice. However, the effectiveness of ethical awareness on accountants' judgment and choice of action is still debatable. This study investigates whether Machiavellianism and gender, as significant personality factors, influence the effect of ethical awareness on accountants' decision-making. Using an experiment, the results of ANOVA tests show that although introducing ethical awareness positively influences the accountants' judgment and choice of action, such an effect is significantly moderated by the accountants' Machiavellianism score and gender. Specifically, the test results show that the effect of introducing ethical awareness was higher on males with low Machiavellian score. The results also show that when the Machiavellian scores were high, the effect of ethical awareness was lower for both males and females. Applications of the results are discussed for accounting professionals as well as accounting ethics educators and researchers. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=ethical%20awareness" title="ethical awareness">ethical awareness</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting%20decision%20making" title=" accounting decision making"> accounting decision making</a>, <a href="https://publications.waset.org/abstracts/search?q=Machiavellianism" title=" Machiavellianism"> Machiavellianism</a>, <a href="https://publications.waset.org/abstracts/search?q=ANOVA" title=" ANOVA"> ANOVA</a>, <a href="https://publications.waset.org/abstracts/search?q=ethics" title=" ethics"> ethics</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting%20education" title=" accounting education"> accounting education</a> </p> <a href="https://publications.waset.org/abstracts/150345/ethical-and-personality-factors-and-accounting-professional-judgement" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/150345.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">114</span> </span> </div> </div> <ul class="pagination"> <li class="page-item disabled"><span class="page-link">&lsaquo;</span></li> <li class="page-item active"><span class="page-link">1</span></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=business%20ethical%20values&amp;page=2">2</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=business%20ethical%20values&amp;page=3">3</a></li> <li class="page-item"><a class="page-link" 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