Perceived Job and Organizational Characteristics, Organizational Identification, and Job Retention

Determinants of Financial Managers' Willingness to Engage in Unethical Pro-Organizational Behavior

Journal of Management Accounting Research ◽

10.2308/jmar-51957 ◽

2017 ◽

Vol 30 (2) ◽

pp. 81-104 ◽

Cited By ~ 4

Author(s):

Matthias D. Mahlendorf ◽

Michal Matějka ◽

Jürgen Weber

Keyword(s):

Organizational Behavior ◽

Earnings Management ◽

Organizational Identification ◽

High Growth ◽

Organizational Characteristics ◽

Performance Targets ◽

Subjective Evaluations ◽

Prior Literature ◽

Willingness To Engage

ABSTRACT We examine how financial managers' willingness to engage in unethical pro-organizational behavior depends on various individual and organizational characteristics. Using survey data from 253 respondents we find that unethical pro-organizational behavior is lower when financial managers are close to retirement and when they work in high-growth or in publicly listed companies. We also find that it is positively associated with financial managers' organizational identification and with their bonuses contingent on financial performance targets but not with bonuses contingent on nonfinancial targets or subjective evaluations. We rely on a follow-up survey to reestimate the latter effects after controlling for unobserved individual heterogeneity in a changes model and find consistent results. Finally, we use another follow-up survey to compare our measure of the willingness to engage in unethical pro-organizational behavior to proxies for earnings management used in prior literature.

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Dis-identification in Organizations and Its Role in the Workplace

Relations industrielles ◽

10.7202/1018437ar ◽

2013 ◽

Vol 68 (3) ◽

pp. 479-506 ◽

Cited By ~ 11

Author(s):

Kirk Chang ◽

Chien-Chih Kuo ◽

Man Su ◽

Julie Taylor

Keyword(s):

Organizational Identification ◽

Employee Performance ◽

Workplace Deviance ◽

Organizational Characteristics ◽

Organizational Characteristic ◽

Anonymous Questionnaire ◽

Person Organization Fit ◽

Collective Goals ◽

Identification Mechanism

Considerable theory and research has revealed that organizational identification (OID) benefits individuals and groups and that OID facilitates the development of long-term commitment and support towards an organization. Prior studies have highlighted the importance of an identification mechanism in the workplace, i.e., how employees define their self-concepts vis-à-vis their connections with their organizations. In contrast to previous research, we explore the process by which employees divorce their identity from that of their organization, i.e., defining who they are by what they are not. Interestingly, how individuals dis-identify themselves from the organization still remains unclear, and the concept of dis-identification in organization (DiO) has not drawn much academic attention. The paucity of research in this area leaves theories under-developed; thus, our research seeks to shed new light on the concept of DiO and understand its importance at work. An anonymous questionnaire survey was conducted, recruiting 304 employees across eight organizations in Taiwan. Different from prior studies, this research stated that OID and DiO were neither heterogeneous nor independent constructs. Statistical evidence affirmed this statement further and explained that OID and DiO were inter-related constructs. Moreover, two DiO antecedents were discovered, including: person-organization fit and abusive supervision. Unlike in previous studies, DiO was not correlated with poor employee performance; rather, it was correlated with workplace deviance, an intention of quitting the job, and voice-extra-role-behaviour. Organizations are complex entities by their very nature. Whether an organization can continue, function and succeed may depend upon a series of organizational characteristics. An organization is like a social arrangement that pursues collective goals, controls its own performance, and has a boundary separating it from its environment. One such organizational characteristic is identification. With a better understanding of OID/DiO, managers and HR practitioners can better observe the influence of OID/DiO and develop policies to increase employees’ identification and decrease dis-identification. Ultimately, employers, employees and society will enjoy the benefits of better organizations, e.g., higher working morale, more performance output, stronger membership/cohesion, and lower turnover.

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The Emergence and Maintenance of Ethical Leadership in Organizations

Journal of Personnel Psychology ◽

10.1027/1866-5888/a000055 ◽

2012 ◽

Vol 11 (1) ◽

pp. 7-19 ◽

Cited By ~ 33

Author(s):

Silke Astrid Eisenbeiß ◽

Steffen R. Giessner

Keyword(s):

Cultural Values ◽

Ethical Leadership ◽

Leadership Behavior ◽

Peer Group ◽

Organizational Characteristics ◽

Future Research ◽

Environmental Complexity ◽

Group Influence ◽

Analysis Society ◽

Different Levels

The present paper gives a review of empirical research on ethical leadership and shows that still little is known known about the contextual antecedents of ethical leadership. To address this important issue, a conceptual framework is developed that analyzes the embeddedness of organizational ethical leadership. This framework identifies manifest and latent contextual factors on three different levels of analysis – society, industry, and organization – which can affect the development and maintenance of ethical leadership. In particular, propositions are offered about how (1) societal characteristics, notably the implementation and the spirit of human rights in a society and societal cultural values of responsibility, justice, humanity, and transparency; (2) industry characteristics such as environmental complexity, the content of the organizational mandate, and the interests of stakeholder networks; and (3) intra-organizational characteristics, including the organizational ethical infrastructure and the ethical leadership behavior of a leader’s peer group, influence the development and maintenance of ethical leadership in organizations. This list of factors is not exhaustive, but illustrates how the three levels may impact ethical leadership. Implications for managerial practice and future research are discussed.

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