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The Relationship Between Organizational Ethical Culture And The Ethical Behavior Of Employees: A Study Of Accounting And Finance Professionals In The Insurance Industry Of United States

Year: 2011

Type: article

Abstract: This study explores the relationship between organizational ethical culture and ethical behavior of accounting/finance professionals working in the insurance industry in the United States. Results of 100 respondents in five different insurance organizations suggest that there is a significant relationship between organizational ethical culture and ethical behavioral intentions given bad debt write off and insider trading ethical vignettes. This was consistent with prior research findings that written (formal) and unwritten (informal) organizational policies significantly affect employees’ ethical decision-making (Sims and Keon, 2000 & 1997). Key (1999) also argued that organizational culture sends messages as to sanctioned and unsanctioned behavior.

Source: Journal of Business & Economics Research (JBER)

DOI: 10.19030/jber.v2i9.2915

Authors: Akwasi Ampofo, Bahaudin Mujtaba, Frank Cavico, Laura Tindall

Institution: Nova Southeastern University

Language: English

Topic: Ethics in Business and Education

Subfield: Information Systems and Management

Field: Decision Sciences

Domain: Social Sciences

Open Access status: bronze

OpenAlex ID: W2180211157

FWCI: 2.281

Cites: 31

Cited by: 18

Related to: 10