• Journal of Digital Convergence
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• v.14 no.4
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• pp.173-183
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• 2016

The purpose of this study is to see how a CEO's ethics affects each company's business performance, as the ethical management of global companies are being one of the social issues at this time, particularly in construction companies. The survey was conducted amongst the engineers and managers who are currently engaged in domestic major companies as well as small businesses, and analyzed based on the frequency, reliability, factor, and multiple regression method. The results are as follows by use of SPSS 20 as a statistical analysis tool. CEO's ethics has a positive effect on financial performance, business ethics, organizational achievement, social achievement. The study found that the higher ethical sense a CEO has, which is one of the highest values of CEO, the higher ownership an employee has, and the more a CEO has a communication with the employees, the more credibility is mutually built, which will be a driving force of company's development. This study needs more wide study for on the effect of CEO's ethics on the business performance of general company in the future.

• Journal of Information Technology Applications and Management
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• v.20 no.3
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• pp.61-78
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• 2013

This study was initiated to inquire as to why Wal-Mart failed in the Korean market. For multi-national corporations, environmental differences such as cultural and social differences among countries require business strategies to vary country by country. In Korea, Confucian Ethics are penetrated in every aspect of people's lives. An important aspect of Confucian Ethics is the role and responsibility of women in society. Considering this, businesses need to understand Korean women's preferences as consumers and develop business strategies accordingly. This study emphasizes that IS strategy is one component of the business strategy and, as such, must be rooted in business issues. Understanding that IS strategy should fit to national contexts, this study investigates the underlying process in which IT-based strategic capability is developed according to national context to gain competitive advantages.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.309-315
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• 2020

This study examines the accounting students' level of moral development at the university. In this study, we focused on the effects of ethics subject and gender on moral development. Therefore, we compare the moral development of male and female students. We evaluated 216 students in Cognitive Moral Development (CMD) from 17 universities in Indonesia. We measured CMD with the Defining Issues Test (DIT) model developed by Rest in 1986. The findings show that there is no difference in DIT scores between students who have taken the ethics subject and who have not taken. We also confirm female students have a higher DIT score than male students. Our study results show that gender plays an important role in the ethics issue. Our study strengthens the previous research about the effect of ethics study and ethics courses on CMD. This study has an implication for ethics education in university wherein the curriculum or the system should be prepared carefully. Although the results of this study did not show that ethics subject has a strong impact on students' CMD, we still believe that the ethics course plays a significant role in the accountants' morals. For that reason, we argue that morals need time to be developed, and cannot be taught in a short-term course. Future research is needed to explore more about this issue.

• Journal of Research and Publication Ethics
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• v.3 no.1
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• pp.7-11
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• 2022

Purpose: The purpose of this study is to derive clues about the development direction of research ethics and areas of interest which has recently become a social issue in Korea by confirming overseas research trends. Research design, data and methodology: We collected 2,760 articles in scienceON, which including 'research ethics' in their paper. For analysis, frequency analysis, word clouding, keyword association analysis, and LDA topic modeling were used. Results: It was confirmed that many of the papers were published in medical, bio, pharmaceutical, and nursing journals and its interest has been continuously increasing. From word frequency analysis, many words of medical fields such as health, clinical, and patient was confirmed. From topic modeling, 7 topics were extracted such as ethical policy development and human clinical ethics. Conclusions: We founded that overseas research trends on research ethics are related to basic aspects than Korea. This means that a fundamental approach to ethics and the application of strict standards can become the basis for cultivating an overall ethical awareness. Therefore, academic discussions on the application of strict standards for publishing ethics and conducting researches in various fields where community awareness and social consensus are necessary for overall ethical awareness.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.1175-1184
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• 2020

This research examines the personal (i.e., Machiavellianism) and situational factors (i.e., tax climate) that are believed to be psychologically salient aspects in tax compliance. To the best of our knowledge, no research has been carried out to investigate the interaction effect of the two factors. This study uses a paper-and-pencil laboratory experiment 2x2 between-subject factorial design that involved 158 participants. The results indicate that a taxpayer who has a low Machiavellianism score or who is in a high synergistic tax climate reports a higher level of income. In the high synergistic tax climate, where tax norms apply, personal ethics do not play a significant role in tax compliance decisions. Where the synergistic relationship between taxpayer and authorities is low, personal ethics play an important role, i.e., low Machiavellians report a higher reported income than high Machiavellians do. This research contributes to the literature that deviates from the traditional model of tax compliance. Taxpayers are not always rational, but they might pay tax for reasons other than financial motives (Alm, 1991, 2018), that is, personal ethics in this study. This research implies the need for policymakers to consider other approaches rather than only relying on audits and fines.

• Korean Journal of Human Ecology
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• v.18 no.4
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• pp.869-878
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• 2009

The purpose of this study was to review university students' attitudes towards value-based consumption and their influences on it to the types of LOHAS lifestyle. The statistical analysis was based on a questionnaire survey by 275 subjects. Several attitude variables included in the study such as 'attitudes toward LOHAS lifestyle', 'environment', 'charity', 'need of business ethics', 'investment into socially responsible business', and 'good consumption'. By the results of the study, first, students' attitudes and concerns about the environment were positive, however, not expanded to the absolutely positive attitudes for their future society. Second, there is no clear relationship between their participation in the community and their attitudes to the LOHAS lifestyle. Third, university students' consumption was not based on the values of LOHAS, but on the attitudes to their own well-being. Fourth, groups with lower income and with no religious tendency revealed more positive attitudes toward LOHAS lifestyle than other groups. Fifth, there are some relations between LOHAS lifestyle and the individual's economic role performances such as the attitudes to 'environment', 'charity', 'need of business ethics,' 'investment into socially responsible business', and 'good consumption'.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.981-992
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• 2021

This study identifies the determinants of potential failure of Islamic Peer-to-Peer (P2P) lending in Indonesia, and the mediating effect of Islamic ethics on reducing the potential for failure of Islamic P2P lending. This study uses primary data retrieved through questionnaires from the perspective of 152 stakeholders in Islamic P2P lending. Using a structural equation model (SEM), the study found that indebtedness, financing size, and governance have positive and significant relationships with the potential failure of Islamic P2P lending. This study provides evidence that the customer's internal conditions and the governance structure applied can increase the potential failure of Islamic P2P lending. Further, Islamic ethics is evidently able to partially reduce the potential failure of Islamic P2P lending by lessening risk management exposure, but it fails to address failure through Ponzi scheme exposure. As an implication, this study suggest that Islamic P2P lending must implement Islamic ethics more comprehensively by optimizing the advisory and supervisory role of the shariah board within their overall boards of directors also in their operational activities. Finally, it also adds to the existing knowledge on financial technology literature, particularly on the determinants of potential failure of financial technology from the perspective of stakeholders.

• Asian Journal of Business Environment
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• v.12 no.2
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• pp.29-41
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• 2022

Purpose: In the era of sustainable development, the role of consumers and businesses has become increasingly important by demonstrating the importance of social and environmental issues. Accordingly, firms widely adopt cause-related marketing to fulfil corporate social responsibility. The purpose of this study is to examine factors that affect consumer attitude toward cause-related marketing with perspectives of the sustainable development goals (SDGs) and instrumental conditioning. Research design, data and methodology: Proposed research questions include effects of cognition, emotion, sustainability, and business ethics on attitude, effects of attitude on purchase intention, and effects of intention on satisfaction. This study collected the data via an online survey and applied factor and regression analysis. Results: Findings indicated that factors affect attitudes differently in cases of cause-related marketing with SDGs and instrumental conditioning. The results of this study found that business ethics affects consumer attitude and differ based on types of cause-related marketing. This study found that attitude positively affects purchase intention that also affects expected satisfaction. Conclusions: By applying perspectives of SDGs, findings of this study provide implications to producers, marketers, and policymakers to promote and achieve sustainability. In particular, the results found that business ethics should be more addressed to fulfill customer attitude.

• The Journal of Industrial Distribution & Business
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• v.7 no.1
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• pp.5-10
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• 2016

Purpose - The purpose of this research is to suggest researchers to know the standards of research ethics violation and eliminate the researchers' anxiety for the possible cases in violation of research ethics through the notification on the web site with online paper submission system for over the last year. We have made an effort and achieved the most exemplary and leading position in the academic journals, however, not satisfied with this, we will endeavor to strengthen it. Research design, data and methodology - Plagiarism and overlapping publications are the most serious problems in research ethics. Therefore, it is necessary to verify the submitted articles making use of paper similarity test programs such as copy killer, KCI test, etc. Editorial board and reviewers should present clear evidences and notify contributors on research ethics violation after close review the contributors' article content. Results - This research focused on the submitted articles which were verified as research ethics violation, and categorized them into 7 cases. Conclusions - With analyzing the verified 7 cases from KODISA journals, this research will examine closely the verification system and regulations in the current academic research ethics. Afterwards, this research will seek for solution to the problems and make an effort to get improvement for them.

• East Asian Journal of Business Economics (EAJBE)
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• v.10 no.3
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• pp.41-50
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• 2022

Purpose - Through multinational corporate ethics and environmental, social, and governance (ESG), various policy and strategic countermeasures for transparent management in the management and economic fields are presented. Research design, data, and methodology - A literature review is conducted to find important areas for transparent management and to summarize and present transparent management countermeasures based on simple brainstorming opinions from experts. Result - Issues facing transparent management are presented. In particular, multinational enterprises present cases involving prevention of transfer prices and tax avoidance in relation to Industry 4.0. Additionally, a plan is presented to establish a corruption-free economic system through the practice of ESG transparency, ethical management of social enterprises, and transparent management. Conclusion - According to the brainstorming opinions of experts, ESG management and ethical management should be the cornerstone of transparent management in the future. Therefore, it is necessary to institutionally supplement the imposition of digital taxes on fourth industrial companies.