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

Main Article Content

Akwasi Ampofo
Bahaudin Mujtaba
Frank Cavico
Laura Tindall

Keywords

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.

Downloads

Download data is not yet available.
Abstract 1388 | PDF Downloads 861