The purpose of the present research is to review the effect of management control system (MCS) on unethical behaviors. The current study aims to validate the theoretical model of the study of Langevin and Mendoza (2012) and also theoretically test the hypothesis formula More
The purpose of the present research is to review the effect of management control system (MCS) on unethical behaviors. The current study aims to validate the theoretical model of the study of Langevin and Mendoza (2012) and also theoretically test the hypothesis formulated by the authors, although not experimentally tested yet. Therefore, the following research question is explored in the present study: Which aspects of MCS presented by Langevin and Mendoza (20102) increase organizational justice and decrease unethical behaviors of managers? In this regard, a questionnaire was distributed among the senior and middle managers of active corporations in the stock exchange from April 2021 to May 2021. According to a survey research plan including a questionnaire from Louisiana Klein et al., completed by 114 participants, the relationship between research variables and the hypothesis presented by Langevin and Mendoza (2012) was reviewed and the data was analyzed using PLS Smart software/version 3. The results obtained from modeling the structural equations show that participation in setting the goals can increase perception of procedural justice; it means that participation in setting fair purposes is taken into account but this issue does not have a close relation to the managers’ reward. Thus, ignoring uncontrolled aspects by the managers in performance assessment does not lead to the perception of procedural and distributive justice.
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The purpose of this study is to investigate the effect of the components of ethical programs of companies on reducing the unethical behavior of accountants. Therefore, the impact of the components of punishment, monitoring, internal reporting, code of ethics, ethics sup More
The purpose of this study is to investigate the effect of the components of ethical programs of companies on reducing the unethical behavior of accountants. Therefore, the impact of the components of punishment, monitoring, internal reporting, code of ethics, ethics support service and ethics training on the unethical behavior of accountants was investigated. The statistical population of this research is accountants and financial employees of manufacturing companies in Isfahan province in 2022, and the data collection tool is questionnaire. Structural equation method with partial least squares approach was used to test research hypotheses and SmartPLS 3 software was used for data analysis. The results show that the components of monitoring, punishment, code of ethics, ethics support service and ethics training have negative and significant effect on reducing the unethical behavior of accountants, and the effect of the internal reporting component on reducing the unethical behavior of accountants is negative but insignificant. Also, the difference between the components of ethical programs of companies on reducing the unethical behavior among subgroups of female and male accountants was investigated, indicating a significant difference in the relationship between ethics support service and unethical behavior between female and male accountants. The results of this research show that in general, companies can reduce unethical behavior in accountants by implementing ethical programs.
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Factors Influencing Unethical Behavior in Social Networks based on Theory of Planned BehaviorAbstract The expanding use of Social Networking Sites (SNS) and their flexible functionalities allow individuals to use these sites in ethical and unethical ways. The objective More
Factors Influencing Unethical Behavior in Social Networks based on Theory of Planned BehaviorAbstract The expanding use of Social Networking Sites (SNS) and their flexible functionalities allow individuals to use these sites in ethical and unethical ways. The objective of this study is to identify the influential factors that have an impact on individuals’ ethical decision-making process based on Theory of Planned Behavior. For this purpose, four different scenario-based questionnaires were designed to enable the survey to investigate factors affecting individuals’ behavior in different situation. With 660 returned questionnaires in hand, the collected data were analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) technique. The results showed attitude to be the most influential factor, followed by perceived behavioral control and subjective. Finally, the role of different scenarios was studied and it is shown different effects on the relationships based on different scenarios.Keywords: Unethical Behaviors, Theory of Planned Behavior, Social Networks, Ethic in Information Technology
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