ethical organizational culture
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2021 ◽  
Author(s):  
Miruna Angela Mutu ◽  
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Camelia Elena Nichita (Vasile) ◽  
Iliana Maria Zanfir ◽  
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...  

The context of the COVID 19 pandemic has forced managers and entrepreneurs to review how they run their businesses and guide their employees. The new normality has brought with it a number of challenges and changes that have produced immediate and profound effects both in the way business is conducted, the online negotiations giving a formal and less human character, and in the way the employees perceive the work carried out exclusively online. Research has revealed a new phenomenon called "Zoom Fatigue" which is reflected in the human psyche through exhaustion and burnout, a phenomenon caused by the intensity and long duration of video calls and frequent online meetings. Additional cognitive processes required by video calls, the concentration required to absorb all the information transmitted, the lack of visual breaks, multitasking, as well as the merging of professional activity with the familiar environment from the comfort of our home, have led to psychological consequences, such as pronounced fatigue, exhaustion or irritation. All these effects are felt differently by men and women, the latter suffering more from videoconferencing and online work. At the same time, extroverts were found to be less tired than introverted people, feeling the effects of the "Zoom Fatigue" phenomenon differently. For the proper conduct of work and for the creation of a healthy organizational climate and an ethical organizational culture, the role of managers in knowing employees at a human level is of outmost importance, in order to best manage such situations and to identify appropriate measures for motivation and support aimed in particular at female and vulnerable personnel. Orientation towards setting a precise schedule for organizing video conferencing, recommending to avoid multitasking and reducing on-screen stimulus, setting visual breaks, avoiding the use of video calls in their spare time are some of the measures that managers can implement among their employees.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
M. Minsuk Shin ◽  
Jiwon Lee ◽  
June-ho Chung

PurposeAlthough existing studies demonstrate positive relationships between ethical cultures and innovativeness, their explanations of why an ethical culture leads to innovativeness are limited. This study explores the relationship between ethical organizational culture and knowledge workers' innovativenessDesign/methodology/approachBased on Kierkegaardian existential philosophy, this study proposes a research model that employs knowledge workers' existential affirmation as the link between ethical culture and innovativeness. The main hypothesis proposed in this study is that ethical organizational culture offers knowledge workers the opportunity to find their existential affirmation, which leads them to become more innovative. A structural equation modeling analysis is based on data collected from a survey of 348 knowledge workers from small and medium-sized enterprises (SMEs) in different hi-tech industries.FindingsThe findings suggest that among the four subdimensions of an ethical organizational culture, ethics training and awareness raising had the strongest relationships with knowledge workers' existential affirmation, which, in turn, had a significant relationship with their innovativeness.Originality/valueBased on this philosophical reflection, this study develops a research model that examines knowledge workers' existential affirmation as the factor that links ethical organizational culture and knowledge workers' innovativeness. The authors test ethical organizational culture as an environment that allows knowledge workers to validate their existential affirmation. Further, they test the link between knowledge workers' existential affirmation and their innovativeness.


2020 ◽  
Vol 39 (4) ◽  
pp. 168-174
Author(s):  
William A. Nelson ◽  
Emily Taylor ◽  
Thom Walsh

2020 ◽  
Vol 6 (1) ◽  
pp. 1-9
Author(s):  
Puji Gufron Rhodes ◽  
Alice Salendu

Penelitian ini bertujuan untuk menganalisa peran managerial openness sebagai mediator pada hubungan antara ethical organizational culture dan burnout pada karyawan di Organisasi XYZ sebagai salah satu institusi pemerintah Indonesia yang bergerak di bidang keuangan. Penelitian dilakukan pada 113 karyawan di Organisasi XYZ dengan menggunakan metode self-report survey. Penelitian dilakukan dengan melakukan proses adaptasi kepada 3 instrumen yang digunakan, yaitu: ethical organizational culture diukur dengan mengadaptasi skala CEVMS – Short Form (CEVMS-SF) milik DeBode dkk (2013), dengan jumlah 32 item dan memiliki nilai reliabilitas 0,89; burnout diukur dengan mengadaptasi 9 item Bergen inventory (BBI-9) dari Feldt dkk (2014), dengan nilai reliabilitas 0,91; dan managerial openness diukur dengan mengadaptasi skala dari Ashford dkk (1998), dengan jumlah 6 item dan reliabilitas 0,75. Pada penelitian ini didapatkan bahwa managerial openness berhasil memediasi secara parsial hubungan antara ethical organizational culture dengan burnout dengan nilai BootLLCI= 0,02 dan BootULCI= 0,12. Artinya, ethical organizational culture melalui managerial openness memiliki peran yang besar dalam menghambat pembentukan burnout pada karyawan di organisasi.


2020 ◽  
Vol 2 (2) ◽  
pp. 117-128
Author(s):  
Nien Rezkyanti ◽  
Edy Fitriawan

ASTRAK Asepk perilaku menjadi faktor yang menentukan bagi audtior dalam melaksanakan tugas pemeriksaannya. Penelitian ini bertujuan untuk mengetahui pengaruh budaya etis organisasi, komitmen profesional, dan tekanan anggaran waktu terhadap perilaku audit disfungsional. Sampel penelitian ini terdiri dari 84 auditor BPK perwakilan Provinsi Sulawesi Selatan. Data penelitian ini adalah data primer yang besumber dari penyebaran kuesioner. Pengaruh budaya etis organisasi, komitmen profesional, dan tekanan anggaran waktu terhadap perilaku audit disfungsional dianalisis dengan menggunakan regresi linear berganda. Hasil empiris penelitian membuktikan bahwa budaya etis organisasi, komitmen profesional, secara parsial berpengaruh negatif dan signifikan terhadap perilaku audit disfungsional. Sementaraa itu, tekanan anggaran waktu berpengaruh positif terhadap perilaku audit disfungsional. Budaya etis organisasi dan komitmen profesional terhadap profesi auditor dapat menurunkan perilaku tidak etis auditor yang dapat mengurangi kualitas hasil pemeriksaan dalam tugas pemeriksaan. Sementara itu, tekanan waktu yang dirasakan oleh auditor pada tugas pemeriksaan dapat menyebabkan munculnya tindakan oportunis dan tidak etis dari auditor. Hal ini akan berimbas pada menurunya kualitas hasil pemeriksaan.   Kata kunci: Disfungsional, perilaku, komitmen, tekanan, kualitas audit       ABSTRACT Aspects of behavior becomes the determining factor for the auditors in carrying out the task of examination. This study aimed to analyze the influence of ethical organizational culture, professional commitment, and time budget pressure on disfunctional audit behavior. The research samples comprised of 84 representatives BPK auditor as South Sulawesi province. This research data is primary data from questionnaires besumber. The influence of ethical organizational culture, professional commitment, and time budget pressure on audit dysfunctional behavior were analyzed using multiple linear regression. The researach results revealed that the organization ethical culture, professional commitment, partially had negative and significant effect on dysfunctional audit behavior of. While the budget pressure had a positive effect on the dysfunctional audit behavior. The effect of the organizational ethical culture and the professional commitmen on the auditors’s reduce the quality of the examination result of the inspection tasks. Meanwhile, time pressure felt by the auditors in their inspection tasks could cause the opportunistic and unethical actions of the auditors.   Keywords: Disfungsional, behaviour, commitment, pressure, audit quality


2019 ◽  
Vol 17 (1) ◽  
pp. 50-69
Author(s):  
Marlijn Peeters ◽  
Adriaan Denkers ◽  
Wim Huisman

The literature suggests many different variables that may explain rule violations by companies. These can be categorized into variables at the industry level, such as the degree of rule violations, at the company level, such as the organizational culture, and at the individual level, such as personal or social norms. From the Dutch Tax Administration’s (2009) registration data, industries were selected with relatively low and relatively high tax correction rates. Within these industries, small and medium-sized enterprises (SMEs) with 20–150 employees were selected that either had received no (or negative) corrections or had received large positive corrections, resulting in a population of 1558 companies. In 194 of these SMEs, both the director and an employee were interviewed about violations of administrative, environmental and tax obligations, about their personal motives and about the ethical organizational culture. The results of the study show that all three levels of variables explain intentions to comply or to violate the rules. Ethical culture contributes to explaining the compliance intentions of both directors and employees. However, in contrast to previous research, about half of the SMEs cannot be characterized by a coherent ethical culture.


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