Corruption awareness and ethical decision making in Indonesia

Business and Economic Horizons Pub Date : 2018-07-19 DOI:10.15208/BEH.2018.41

A. Ashari, M. Nanere, Philip Trebilcock

引用次数: 7

Abstract

In countries with high susceptibility to corruption, internal government auditors play an important role in combating and mitigating the corruption problem. Since corruption is unethical behavior, government internal auditors must have ethical standards if they are to be effective. Research surrounding the processes of ethical decision making has had mixed outcomes. This article examines the effect of corruption awareness in Indonesian society as a whole, and Indonesian organizations in general. Ethical intensity issues are examined, as are the organizational factors that impact on ethical decision-making. Results are mediated by ethical sensitivity and professional skepticism, with the theoretical framework of ethical decision-making being supported. Additional analysis examining the effect of gender, education level and experience on ethical decision-making process is provided.

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印度尼西亚的腐败意识和道德决策

在易受腐败影响的国家，政府内部审计员在打击和减轻腐败问题方面发挥着重要作用。由于腐败是一种不道德的行为，政府内部审计人员要想发挥作用，就必须具备道德标准。围绕伦理决策过程的研究结果好坏参半。这篇文章考察了腐败意识在印尼社会作为一个整体的影响，以及印尼组织一般。道德强度问题进行了检查，因为是组织因素，影响道德决策。结果受伦理敏感性和职业怀疑主义的中介作用，支持伦理决策的理论框架。另外还分析了性别、教育水平和经验对道德决策过程的影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Business and Economic Horizons ECONOMICS-

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期刊介绍： The Business and Economic Horizons (BEH) is an international peer-reviewed journal that publishes high quality theoretical, empirical, and review papers covering the broad spectrum of research in areas of economics, business, management, and finance. The journal aim is to bridge the gap between the theory and the observed data in these constantly developing domains. BEH Editorial Board welcomes the high-quality original research articles and review papers that verify the well-grounded and the emerging theories by employing the econometric, statistical methods or other relevant empirical methods in theoretical and applied economic analysis. BEH does not discriminate articles utilizing the non-mainstream approaches such as experimental research, institutional analysis, other variations of heterodox and developmental economic studies. Therefore, the submissions in any field of micro- and macroeconomics, business ethics, economic policy or finance are appropriate for this journal. We hope, the provided contributions will help to understand the contemporary challenges faced by the private and public sector and will establish an international forum of empirical research.