HCBE Faculty Articles

Title

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

Document Type

Article

Date

2004

Publication Title

Journal of Business & Economics Research

ISSN or ISBN

2157-8893

Volume

2

Issue

9

First Page

13

Last Page

24

Description

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.

DOI

10.19030/jber.v2i9.2915

Peer Reviewed

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