Pengaruh Faktor Individu dan Situasi Terhadap Tingkah Laku Etika dalam Organisasi: Peranan Program Etika sebagai Konstruk Penyederhana

This research aims to identify the personal and situational factors affecting ethical  behaviour in an organisation and whether the organisation’s ethics programme moderates these relationships. Personal factors, namely moral judgement represented by idealism and relativism dimensions, as well as tw...

Full description

Saved in:
Bibliographic Details
Main Author: Ahmad Taufik, Sulaiman
Format: Thesis
Language:eng
eng
Published: 2012
Subjects:
Online Access:https://etd.uum.edu.my/3405/1/AHMAD_TAUFIK_SULAIMAN.pdf
https://etd.uum.edu.my/3405/4/AHMAD_TAUFIK_SULAIMAN.pdf
Tags: Add Tag
No Tags, Be the first to tag this record!
id my-uum-etd.3405
record_format uketd_dc
institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
advisor Abdul Ghani, Abdullah
topic HD58.7 Organizational Behavior.
spellingShingle HD58.7 Organizational Behavior.
Ahmad Taufik, Sulaiman
Pengaruh Faktor Individu dan Situasi Terhadap Tingkah Laku Etika dalam Organisasi: Peranan Program Etika sebagai Konstruk Penyederhana
description This research aims to identify the personal and situational factors affecting ethical  behaviour in an organisation and whether the organisation’s ethics programme moderates these relationships. Personal factors, namely moral judgement represented by idealism and relativism dimensions, as well as two situational factors which are influence of significant others on ethical behaviour and the opportunity to produce unethical behaviour are theorised as factors directly influencing ethical behaviour in an organisation whereas the ethics programme is theorised to be a moderating factor. This research employed a cross-sectional design and was conducted at the Royal Malaysian Customs Department. The research population consisted of all officers in the Customs Service Scheme for position grades of W17 to W52 assigned to customs offices nationwide. The PLS-SEM path analysis conducted using a sample size of 311 showed that two factors, namely idealism and influence of significant others on ethical behaviour, positively influenced ethical behaviour in an organisation while the other two factors, namely relativism and opportunity to produce unethical behaviour, could not be proved as factors that influenced ethical behaviour in an organisation. The research results also showed that the ethics programme did not directly influence ethical behaviour but the potential to moderate influence of idealism on ethical behaviour. It is recommended that the organisation makes idealism a selection criterion for new personnel and assigns personnel to a condusive workplace for unethical behaviour, implements a role modelling programme and continues to strengthen the implementation of the ethics programme through two approaches - value orientation and compliance orientation. In the future, it is recommended that research be conducted in a multi-organisation layout using an experimental design. It is also recommended that a scale measuring the effect or impact of the ethics programme on the personnel of an organisation be developed
format Thesis
qualification_name Ph.D.
qualification_level Doctorate
author Ahmad Taufik, Sulaiman
author_facet Ahmad Taufik, Sulaiman
author_sort Ahmad Taufik, Sulaiman
title Pengaruh Faktor Individu dan Situasi Terhadap Tingkah Laku Etika dalam Organisasi: Peranan Program Etika sebagai Konstruk Penyederhana
title_short Pengaruh Faktor Individu dan Situasi Terhadap Tingkah Laku Etika dalam Organisasi: Peranan Program Etika sebagai Konstruk Penyederhana
title_full Pengaruh Faktor Individu dan Situasi Terhadap Tingkah Laku Etika dalam Organisasi: Peranan Program Etika sebagai Konstruk Penyederhana
title_fullStr Pengaruh Faktor Individu dan Situasi Terhadap Tingkah Laku Etika dalam Organisasi: Peranan Program Etika sebagai Konstruk Penyederhana
title_full_unstemmed Pengaruh Faktor Individu dan Situasi Terhadap Tingkah Laku Etika dalam Organisasi: Peranan Program Etika sebagai Konstruk Penyederhana
title_sort pengaruh faktor individu dan situasi terhadap tingkah laku etika dalam organisasi: peranan program etika sebagai konstruk penyederhana
granting_institution Universiti Utara Malaysia
granting_department Othman Yeop Abdullah Graduate School of Business
publishDate 2012
url https://etd.uum.edu.my/3405/1/AHMAD_TAUFIK_SULAIMAN.pdf
https://etd.uum.edu.my/3405/4/AHMAD_TAUFIK_SULAIMAN.pdf
_version_ 1747827566052376576
spelling my-uum-etd.34052022-04-10T06:00:04Z Pengaruh Faktor Individu dan Situasi Terhadap Tingkah Laku Etika dalam Organisasi: Peranan Program Etika sebagai Konstruk Penyederhana 2012 Ahmad Taufik, Sulaiman Abdul Ghani, Abdullah Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HD58.7 Organizational Behavior. This research aims to identify the personal and situational factors affecting ethical  behaviour in an organisation and whether the organisation’s ethics programme moderates these relationships. Personal factors, namely moral judgement represented by idealism and relativism dimensions, as well as two situational factors which are influence of significant others on ethical behaviour and the opportunity to produce unethical behaviour are theorised as factors directly influencing ethical behaviour in an organisation whereas the ethics programme is theorised to be a moderating factor. This research employed a cross-sectional design and was conducted at the Royal Malaysian Customs Department. The research population consisted of all officers in the Customs Service Scheme for position grades of W17 to W52 assigned to customs offices nationwide. The PLS-SEM path analysis conducted using a sample size of 311 showed that two factors, namely idealism and influence of significant others on ethical behaviour, positively influenced ethical behaviour in an organisation while the other two factors, namely relativism and opportunity to produce unethical behaviour, could not be proved as factors that influenced ethical behaviour in an organisation. The research results also showed that the ethics programme did not directly influence ethical behaviour but the potential to moderate influence of idealism on ethical behaviour. It is recommended that the organisation makes idealism a selection criterion for new personnel and assigns personnel to a condusive workplace for unethical behaviour, implements a role modelling programme and continues to strengthen the implementation of the ethics programme through two approaches - value orientation and compliance orientation. In the future, it is recommended that research be conducted in a multi-organisation layout using an experimental design. It is also recommended that a scale measuring the effect or impact of the ethics programme on the personnel of an organisation be developed 2012 Thesis https://etd.uum.edu.my/3405/ https://etd.uum.edu.my/3405/1/AHMAD_TAUFIK_SULAIMAN.pdf text eng public https://etd.uum.edu.my/3405/4/AHMAD_TAUFIK_SULAIMAN.pdf text eng public Ph.D. doctoral Universiti Utara Malaysia Abdullah Hj. Abdul Ghani. (2000).Pengaruh tingkah laku etika ketua terhadap tingkah laku etika subordinat di sektor perbankan di Malaysia. Disertasi ljazah Doktor Falsafah tidak diterbitkan: UUM. Abdolmohammadi, Mohammad, & Sultan, Jahangir.(2002). Ethical reasoning and the use of insider information in stock trading. Journal of Business Ethics, 137(2), 165-173. Abdul Rahman Hj. Abdullah. (2002). Teori falsafah ilmu: Pengantar sejarah dan falsafah sains. Kuala Lumpur: Pustaka Ilmu. Adams, J. S., Tashchian, A., &Shore, T. H. (2001). Codes of ethics as signals for ethical behavior. Journal of Business Ethics, 29(3), 199-211. Ahmad Shukri Mohd Nain & Rosman Md Yusoff. (2003). Konsep, teori dan isu pembangunan. Kuala Lumpur: Penerbit UTM. Aiken, L.S., & West, S.G. (1991). Multiple regression testing and interpreting interactions. Newbury Park: Sage Publications. Ajzen, 1. (2005).Attitudes, personality and behavior (2nd ed.). Maidenhead: Open University Press. Akaah, I., P. (1992). Social inclusion as a marketing ethics correlate. Journal of Business Ethics. 11(8), 599-607 Akaah, I.P., & Lund, D. (1994). The influence of personal and organizational values on marketing professionals' ethical behavior. Journal of Business Ethics, 13(6),417-430. Akaah, I., P. & Riordan, E.A. (1989). Judgments of marketing professionals about ethical issues in marketing. Journal of Marketing Research, 26(1), 112-120. Albrecht, C. O., Albrecht, C. C., & Albrecht, W. S. 2006. Fraud examination. Mason, OH: Thomson Learning. Allport, G. W., & Ross, J. (1967). Personal religious orientation and prejudice. Journal of Personality and Social Psychology, 5(4), 432-443. Ambrose, M., Arnaud, A., & Schminke, M. (2008). Individual moral development and ethical climate: The influence of person-organization fit on job attitudes. Journal of Business Ethics, 77(3), 323-333. Andersen, A. (1999). Ethics/compliance management programs and their effect on ethical behaviour. Canadian Manager, 24(4), 24. Ashkanasy, N.M., Falkus, S., & Callan V.J. (2000). Predictors of ethical code use and ethical tolerance in the public sector. Journal of Business Ethics, 25(3), 237-253. Aristotle (1911). Nicomachean ethics. In Goldberg. Ethical theory and social issues: Historical texts and contemporary readings (2nd ed.) (pp.29-56). Fort Worth: Holt, Rinehart and Winston. Au, Alan K.M., & Wong, Danny S.N. (2000). The impact of guanxi on the ethical decision-making process of auditors: An exploratory study on Chinese CPAs in Hong Koog. Journal of Business Ethics,1 28(1), 87-93. Bagget, W.O., (2007). Criteria for ethics assesments. The Internal Auditor, 64(1), 65-69. Baker, D. (2008). Designing and implementing ethics into the fabric of your compliance program. Journal of Health Care Compliance, 10(5), 31-32,64-65. Bampton,R., & Maclagan,P. (2009).Does a 'care orientation' explain gender differences in ethical decision making? A critical analysis and fresh findings. Business Ethics: A European Review, 18(2), 179-91. Bandura. A. (1977). Social Learning Theory. Englewood Cliffs : Prentice Hall. Barnett, T., Bass, K., & Brown, G. (1994). Ethical ideology and ethical judgment regarding ethical issues in business. Journal of Business Ethics, 73(6), 469-480. Barnett, T., Bass, K., & Brown, G. (1996). Religiosity, ethical ideology, and intentions to report a peer's wrongdoing. Journal of Business Ethics, 15(11), 1161-1174. Barnett, T., Bass, K., Brown, G, & Hebert, F. J. (1998). Ethical ideology and the ethical judgments of marketing professionals. Journal of Business Ethics, 17(7), 715-723. Bartels, L.K, Harrick, E., Martell, K., & Strickland, D. (1998).The relationship between ethical climate and ethical problems within human resource management. Journal of Business Ethics, 77(7), 799-804. Bass,K., Barnett,T., & Brown,G. (1998).The moral philosophy of sales managers and its influence on ethical decision making. The Journal of Personal Selling & Sales Management, 18(2), 1-17. Bass, K., Barnett, T., & Brown, G. (1999). Individual difference variables, ethical judgments, and ethical behavioral intentions. Business Ethics Quarterly, 9(2), 183- 205. Barclay, D.W., Thompson, R., Higgins, C. (1995) The partial least squares (PLS) approach to causal modeling: personal computer adoption and use an illustration. Technology Studies, 2(2), 285-309. Bartlett, D. (2003). Management and business ethics: A critique and integration of ethical decision-making models. British Journal of Management, 74(3), 223-235. Baumhart,R.C. (1961). How ethical are businessmen?. Haward Business Review, 39(4), 6-176. Beauchamp, T. L., (1988).Ethical theory and its application to business. In Beauchamp, T. L., & Bowie, N. E. (Eds.). Ethical theory and business (3rd ed.) (pp. 1-51). New Jersey : Prentice Hall. Beauchamp,T.L. (2001).Philosophical ethics an introduction to moral philosophy (3rd ed.). Boston: McGraw-Hill. Beauchamp, T. L., & Bowie, N. E. (1997). Ethical ,theory and business practices. In Beauchamp, T. L., & Bowie, N. E. (Eds.). Ethical theory and business (5th ed.) (pp. 1-44). New Jersey: Prentice Hall. Beauchamp, T. L., & Bowie, N. E. (2001). Ethical theory and business (6th ed.). Upper Saddle River; Prentice Hall. Beltramini, R.F., Peterson, R.A., & Kozmetsky, G. (1984). Concerns of college students regarding business ethics. Journal of Business Ethics, 3(3), 195-200. Bennett, R.J., & Robinson, S.L. (2000). Development of a measure of workplace deviance. Journal of Applied Psychology , 85(3), 349-360. Benson, G.C.S. (1989). Code of ethics. Journal of Business Ethics, 8(5), 305-319. Berenbeim, R. E. (1992).The corporate ethics test. Business & Society Review (00453609), 81, 22-25. Bernama (1993, Dec 6). French government issued order to extradite Dr Rais Saniman, court told. (News Report). Bernama (2004, Feb 10). Kronologi kes Perwaja Steel. http://bliss.bernama.com/mainhome.do. Beu, D. (2000). Accountability as it influences ethical behavior. Ph.D. dissertation: The University of Oklahoma. Beu, D., & Buckley, M.R. (2001). The hypothesized relationship between accountability and ethical behavior. Journal of Business Ethics, 34(1), 57-73. Bloodgood, J., Turnley, W., & Mudrack, P. (2008). The influence of ethics instruction, religiosity, and intelligence on cheating behavior. Journal of a Business Ethics, 82(3), 557-571. Bornmer, M., Gratto, C., Gravander, J., & Tuttle, M. (1987) . A behavioral model of ethical and unethical decision making. Journal of Business Ethics, 6(4), 265-280. Boyce, M., & Slora, K. (1993). The severity and prevalence of deviant employee activity within supermarkets. Journal of Business & Psychology, 8(2), 245-253. Boylan, M. (2000). Basic ethics. New Jersey: Prentice-Hall. Bratton, V. K. (2004). Affective morality: The role of emotions in the ethical decision-making process. Ph.D. dissertation: The Florida State University. Brenner, S. N. (1992).Ethics programs and their dimensions. Journal of Business Ethics, 11(5,6), 391-399. Brenner, S.N., & Molander, €.A. (1977). Is the ethics of business changing? Harvard Business Review, 55(1), 57-71. Buckley, M. R, Wiese, D.S, & Harvey, M.G., (1998). An investigation into the dimensions of unethical behavior. Journal of Education for Business, 73(5), 284-290. Burks, B., & Sellani, R. (2008). Ethics, religiosity, and moral development of business students. Journal of Leadership, Accountability and Ethics, 49-70. Butz, C.E., & Lewis, P.V. (1996). Correlation of gender-related values of independence and relationship and leadership orientation. Journal of Business Ethics, 15(11), 1141-1149. Callanan,G.A., Rotenberry,P.F., Perri,D.F., & Oehlers,P. (2010). Contextual factors as moderators of the effect of employee ethical ideology on ethical decision-making. International Journal of Management, 27(1), 52-75. Castro, J. (2009). Religious background as predictor of ethical behavior in college students. Journal of Leadership, Accountability and Ethics, 1-10. Chavez, G.A., Wiggins Ill, R.A., & Yolas, M. (2001). The impact of membership in the Ethics Officer Association. Journal of Business Ethics, 34(1), 39-56. Cherty, J. (2006). The impact of normative influence and locus of control on ethical judgments and intentions: A cross-cultural comparison. Journal of Business Ethics, 68(2), 113-132. Cherry,J. & Fraedrich,J. (2000).An empirical investigation of locus of control and the structure of moral reasoning: Examining the ethical decision-making processes of sales managers. The Journal of Personal Selling & Sales Management , 20(3), 173-185. Chin, W. W. (2010).How to write up and report PLS analyses. In Vinzi V.E., Chin W.W., Henseler, J., & Wang H. (Eds.). Handbook of partial least squares: Concepts, methods and application (pp. 645-689). New York: Springer. Chin, W.W., Marcolin, B. L., & Newsted, P. R. (2003). A partial least squares latent variable modeling approach for measuring interaction effects: Results from a Monte Carlo simulation study and an electronic-mail emotion/ adoption study. lnformation Systems Research, 74(2), 189-217. Chiu, Randy K. (2002). Ethical judgement, locus of control, and whistleblowing intention: A case study of mainland Chinese MBA students. Managerial Auditing Journal, 77(9), 581-587. Chiu, Randy K. (2003). Ethical judgment and whistle-blowing intention: Examining the moderating role of locus of control. Journal of Business Ethics, 43(1/2), 65-74. Chonko, L. B., & Hunt, S. D. (1985). Ethics and Marketing Management: An Empirical Examination. Journal of Business Research, 13(4), 339-59. Chow, W.S., & Chan, L.S (2008) Social network and shared goals in organizational knowledge sharing. Information Managament, 45(7), 24-30. Christensen, S. (2008). The role of law in models of ethical behavior. Journal of Business Ethics, 77(4),451-461. Clark, J. W, & Dawson, L.E. (1996). Personal religiousness and ethical judgements: An empirical analysis. Journal of Business Ethics, 7 5(3), 359-372. Cleek, M., & Leonard, S. (1998). Can corporate codes of ethics influence behavior? Journal of Business Ethics, 17(6) , 619-630. Cloward, R. A., & Ohlin, L. E. (1960). Delinquency and opportunity. New York: Free Press. Coakes, S. J., Steed, L., & Ong, C. (2010).SPSS version 17.0 for Windows: Analysis without anguish. Milton: John Wiley & Sons Australia Ltd. Cohen, J. (1988). Statistical power analysis for the behavioral sciences (2nd ed.). Hillsdale, NJ: Lawrence Erlbaum Associates. Cowton,C.J, & Thompson,P. (2000). Do codes make a difference? The case of bank lending and the environment. Journal of Business Ethics, 24(2), 165-178. Cressey, D.R., & Moore, C.A. (1983). Managerial values and corporate codes of ethics. California Management Review, 25(4), 53-77. Crowne, D. P., & Marlowe, D. (1960). A new scale of social desirability independent of psychopathology. Journal of Consulting Psychology, 24(4), 349-354. Cullen, J. B., Victor, B., & Stephens, C. (1989). An Ethical Weather Report: Assessing the Organization's Ethical Climate. Organizational Dynamics, 78(2), 50-62. Curzer, H.J. (1999). Introduction. In Curzer, H.J. (Ed.). Ethical theory and moral philosophy (pp. 1-16). Belmont: Wadsworth. Davis,M.A., Andersen,M.G, & Curtis,M.B. (2001). Measuring ethical ideology in business ethics: A critical analysis of the ethics position questionnaire. Journal of Business Ethics,1 32(1), 35-53. Davis, M.A., Johnson, N.B., & Ohmer, D.G. (1998) Issue-contingent effects on ethical decision making: A cross-cultural comparison. Journal of Business Ethics, 17(4), 373- 389. Dean, P.J. (1992). Making codes of ethics 'Real'. Journal of Business Ethics, 11(4), 285-290. De Colle, S., 8 Werhane, P. (2008). Moral Motivation Across Ethical Theories: What Can We Learn for Designing Corporate Ethics Programs? Journal of Business Ethics, 81(4), 751-764. DeConinck, J. B., & Lewis, W.F. (1997). The influence of deontological and teleological considerations and ethical climate on sales managers' intentions to reward or punish sales force behavior. Journal of Business Ethics, 16(5), 497-506. DeGeorge,R.T. 1986. Business ethics (2"d ed.). New York: Macmillan. Derry, R, & Green, R.M. (1989). Ethical theory in business ethics: A critical assessment. Journal of Business Ethics, 8(7), 521-533. Derry, R., & Kelly, M. (1989). An Empirical Study Of Moral Reasoning Among Managers. Journal of Business Ethics, 8(11) , 855-862. Desjardins,J. (2003). An introduction to business ethics. Boston: McGraw-Hill. Desplaces,E.D., Melchar,D.E., Beauvais L.L., & Bosco,S.M. (2007). The impact of business education on moral judgment competence: An empirical study. Journal of Business Ethics, 74(1), 73-87. Donaldson,J. (1989).Key issues in business ethics. London: Academic Press. Donaldson, T. (1996). Values in tension: Ethics away from home. Harvard Business Review, 74(5), 48-62. Donaldson, T., & Dunfee, T.W. (1994). Toward a unified conception of business ethics: Integrative. The Academy of Management Review, 19(2), 252-284. Douglas, P.C., Davidson, R.A, & Schwartz, B.N. (2001). The effect of organizational culture and ethical orientation on accountants' ethical judgements. Journal of Business Ethics , 34(2), 101-121. Dozier, J., & Miceli, M. (1985). Potential predictors of whistle-blowing. A prosocial behavior perspective. The Academy of Management Review, 10(4), 823-836. Dubinsky, A.J., Berkowitz, E.N. & Rudelius, W. (1980). Ethical problems of field sales personnel. MSU Business Topics, 28(3), 11-16. Dubinsky, A.J., & Ingram, T.N. (1984). Correlates of salespeople's ethical conflict: An exploratory investigation . Journal of Business Ethics, 3(4), 343-353. Dunfee, T. W, Smith, N. C., & Ross Jr., W.T. (1999). Social contracts and marketing ethics. Journal of Marketing, 63(3) , 14-32. Elias, R. Z. (2002). Determinants of earnings management ethics among accountants. Journal of Business Ethics, 40(1) , 33-45. Elm, D.R, & Weber, J. (1994). Measuring moral judgment: The moral judgment interview or the defining issues test? Journal of Business Ethics, 13(5), 341-355. English, L. (1990). Business And Professional Ethics. Australian Accountant, 60(1), 18-25. Ethics Resource Center. (2007a). National Business Ethics Survey, 2007: An inside view of private sector ethics. http://www.ethics.org/files/u5/The_2007_National_Business_ Ethics_Survey.pdf. Ethics Resource Center. (2007b). National Government Ethics Survey, 2007: An inside view of public sector ethics. http://www.ethics.org/files/u5/The_National_Government_ Ethics_Survey.pdf. Eynon, G., Hill, N., & Stevens, K. (1997). Factors that influence the moral reasoning abilities of accountants: Implications for universities and the profession. Journal of Business Ethics, 16(12/13), 1297-1309. Falkenberg,L., & Herremans,I. (1995). Ethical behaviours in organizations: Directed by the formal. Journal of Business Ethics, 14(2), 133-143. Fang, Miao-Ling. (2006). Evaluating Ethical Decision-Making of Individual Employees in Organizations-An Integration Framework. Journal of American Academy of Business, Cambridge, 8(2), 105-112. Ferrell, 0. C., Fraedrich, J., & Ferrell, L. (2002). Business ethics: Ethical decision making and approach (5th ed.). New York. Houghton Mufflin. Ferrell, 0. C., & Gresham, L. G. (1985). A contingency framework for understanding ethical decision making in marketing. Journal of Marketing, 49, 87-96. Ferrell, 0. C., Gresham, L. G., & Fraedrich, J. (1989). A synthesis of ethical decision models for marketing. Journal of Macromarketing, 9(2), 55-64. Ferrell, 0. C., & Skinner, S.J. (1988). Ethical behavior and bureaucratic structure in marketing research. Journal of Marketing Research, 25(1), 103-109. Ferrell,0.C., &Weaver,K.M. (1978). Ethical beliefs of marketing managers. Journal of Marketing, 42(3), 69-72. Fleming, J., 1987. A survey and critique of business ethics research, 1986. In W, Frederick (Ed.) Research in Corporate Social Performance and Policy, 9, (pp.1-24). Greenwich, CT: JAI Press. Flory, S.M., Phillips Jr, T.J., Reidenbach, R. E., & Robin, D.P. (1992). A multidimensional analysis of selected ethical issues in accounting. The Accounting Review, 67(2), 284-302. Flory, S.M., Phillips Jr, T.J., Reidenbach, R. E., & Robin, D.P. (1993). A reply to "A comment on a multidimensional analysis of selected ethical issues in accounting". The Accounting Review, 68(2), 417-421. Ford, R. C., & Richardson, W. D. (1994). Ethical decision making: A review of the empirical literature. Journal of Business Ethics, 13(3), 205-221. Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39-50. Forsyth, D. (1980). A taxonomy of ethical ideologies. Journal of Personality and Social Psychology, 39(1), 175-184 Forsyth, D. (1985). Individual differences in information integration during moral judgment. Journal of Personality and Social Psychology, 49(1), 264-272. Forsyth, D. (1992). Judging the morality of business practices: The influence of personal moral philosophy. Journal of Business Ethics, 11(5,6), 175-184. Forsyth, D., & Berger, R. (1982). The effects of ethical ideology on moral behaviour. Journal of Social Psychology, 117(1), 53-56. Forsyth, D.R., & Nye J.L. (1990). Personal moral philosophies and moral Choice. Journal of Research in Personality, 24, 398-414. Forsyth, D., Nye, J.L., & Kelley, K. (1988). Idealism, relativism and the ethic of caring. Journal of Psychology, 122(3), 243-248. Forsyth,D., & Pope,W. (1984).Ethical ideology and judgments of social psychological research: Multidimensional analysis . Journal of Personality and Social Psychology, 46(6), 1365- 1375. Fraedrich,J. (1992).Signs and signals of unethical behavior . Business Forum, 17(2), 13-17. Fraedrich, J.P. (1993). The ethical behavior of retail managers. Journal of Business Ethics, 12(3), 207. Fraedrich, J., Cherry, J., King, J., & Guo, C. (2005). An empirical investigation of the effects of business ethics training. Marketing Education Review, 15(3), 27-35. Fraedrich,J.P, & Ferrell,0.C. (1992a).Cognitive consistency of marketing managers in ethical situations. Academy of Marketing Science Journal, 20(3), 245-251 . Fraedrich, J.P., & Ferrell, 0. C. (1992b). The impact of perceived risk and moral philosophy type on ethical decision making in business organizations. Journal of Business Research, 24(4), 283-294. Fraedrich, J.P., & lyer, R. (2008). Retailers' major ethical decision making constructs. Journal of Business Research, 61, 834-841. Fraedrich,J., Thorne,D.M., & Ferrell,0.C. (1994). Assessing the application of cognitive moral development theory to business ethics. Journal of Business Ethics, 13(10), 829-838 Frankena, W.K. (1973). Ethics (2nd ed.). New Jersey: Prentice-Hall Inc. Frazier, P., Tix, A., & Barron, K. (2004). Testing moderator and mediator effects in counseling psychology research. Journal of Counseling Psychology, 51(1), 115-134. Fritzsche, D.J. (1997). Business ethics: A global and managerial perspective. New York: McGraw-Hill. Fritzsche D. J. (2000). Ethical climates and the ethical dimension of decision making. Journal of Business Ethics,2 24(2), 125-140. Fritzsche, D.J., & Becker, H. (1984). Linking managerial behavior to ethical philosophy: An empirical investigation. Academy of Management Journal, 27(1), 166-175. Games, P. A. (1983). Curvilinear transformations of the dependent variable. Psychological Bulletin, 93, 382-387. Garrison, R. H., & Noreen, E. W. (1997). Managerial accounting (8th ed.). Chicago: Irwin. Gautschi Ill, F. H. and Jones. T. M. (1998). Enhancing the ability of business students to recognize ethical Issues: An empirical assessment of the effectiveness of a course in business ethics. Journal of Business Ethics, 17,205-216. Gellerman, Saul W. (1989). Managing ethics from the top down. Sloan Management Review, 30(2), 73-78. Giacalone, R.A., Fricker, S., & Beard, J.W. (1995). The impact of ethical ideology on modifiers of ethical decisions and suggested punishment for ethical infractions. Journal of Business Ethics, 14(7), 497. Gilligan, C. (1982). In a different voice: Psychological theory and women's development. Cambridge: Harvard University Press. Glover, S. H., Bumpus, M. A., Logan, J. E., & Ciesla, J. R. (1997). Reexamining the influence of individual values on ethical decision making. Journal of Business Ethics 16(12/13), 1319-1329. Glover S. H., Bumpus, M.A., Sharp G. F., Munchus G. A. (2002). Gender differences in ethical decision making. Women in Management Review, 17(5/6), 217-227. Goldberg, D.T. (1995). Ethical theory and social issues: Historical texts and contemporary readings (2nd ed.). Fort Worth: Holt, Rinehart and Winston. Goodchild, L. F. (1986). Toward a foundational normative method in business ethics. Journal of Business Ethics 5(6), 485-499. Goodpaster, K.E.(1991). Ethical imperatives and corporate leadership. In Freeman, R.E. (Ed). Business ethics: The state of art (pp.89-110). New York: Oxford University Press. Gotz, O., Liehr-Gobbers, K., & Krafft, M. (2010). Evaluation of structural equation models using the partial least squares (PLS) approach. In: Vinzi, V.E., Chin, W.W., Henseler, J., & Wang, H. (Eds). Handbook of partial least squares: Concepts, methods and applications (pp.691-711 ). Berlin: Springer. Granitz, N.A. (2003). Individual, social and organizational sources of sharing and variation in the ethical reasoning of managers. Journal of Business Ethics, 42(2), 101-125. Grable, J., Park, J., & Joo, S. (2009). Explaining financial management behavior for Koreans living in the United States. The Journal of Consumer Affairs, 43(1), 80- 107. Gray, S. (1996).Codify your ethics. Association Management, 48(8), 288. Green, S. & Weber, J. (1997).Influencing ethical development : Exposing students to the AICPA Code of Conduct. Journal of Business Ethics, 16(8), 777-790. Greenberg, J. (2002). Who stole the money, and when? Individual and situational determinants of employee theft. Organizational Behavior and Human Decision Processes, 89(1) , 985-1003. Grover, S.L. (1993). Lying, deceit, and subterfuge: A model of dishonesty in the workplace. Organization Science, 4(3), 478-495. Grover, S. L, & Hui, Chun. (1994). The influence of role conflict and self-interest on lying in organizations. Journal of Business Ethics, 13(4), 295-303. Gupta, J L., & Sulaiman, Mohamed. (1996). Ethical orientations of managers in Malaysia. Journal of Business Ethics, ?5(7), 735-748. Hair, J.F., Black, W.C., Babin, B.J., Anderson, R.E., & Tatham, R.L. (2006). Multivariate data analysis (6th ed.). Upple Saddle River: Pearson Int. Hair, J., Ringle, C., & Sarstedt, M.. (2011). PLS-SEM: Indeed a silver bullet. Journal of Marketing Theory and Practice: Special issue on the use of of partial least squares (PLS), 19(2), 139-151. Hair, J. F., Sarstedt, M., Ringle, C. M., & Mena, J. A. (2011). An assessment of the use of partial least squares structural equation modeling in marketing research. Journal of the Academy of Marketing Science, 49(Rigdon 1998), 1-20. Harrington, S.J. (1991). What corporate America is teaching about ethics. Academy of Management Executive, 5(1), 21-30. Harrington,S.J. (1997).A test of a person-issue contingent model of ethical decision making in organizations. Journal of Business Ethics, 16(4), 363-375. Henle, C.A., Giacalone, R.A., & Jurkiewicz, C.L. (2005). The role of ethical ideology in workplace deviance. Journal of Business Ethics, 56(4), 219-230. Henseler, J., & Chin, W.W. (2010). A Comparison of approaches for the analysis of interaction effects between latent variables using partial least squares path modeling. Structural Equation Modeling, 17(1), 82-109. Henseler, J., & Fassott, G. (2010). Testing moderating effects in PLS path models: An illustration of available procedures. In Vinzi, V.E., Chin, W.W., Henseler, J., & Wang, H. (Eds). Handbook of partial least squares: Concepts , methods and applications in marketing and related fields (pp.713-735). Berlin: Springer. Henseler, J., Ringle, C.M., & Sinkovics, R.R. (2009). Partial least squares path modeling in international marketing. Advances in International Marketing, 20, 277-319. Hegarty,W., & Sims,H. (1978).Some determinants of unethical decision behavior: An experiment. Journal of Applied Psychology, 63(4), 451-457. Hegarty W.H., & Sims,H.P. (1979).Organizational philosophy, policies, and objectives related to unethical decision behavior: A laboratory experiment. Journal of Applied Psychology, 64(3), 331-558. Ho, F.N., Vitell, S.J., Barnes, J.H. & Desborde, R. (1997). Ethical correlates of role conflict and ambiguity in marketing: The mediating role of cognitive moral development . Academy of Marketing Science. Journal, 25(2), 117-126. Hogan, R. (1973). Moral conduct and moral character: A psychological perspective. Psychological Bulletin, 79(4), 217-232. Honeycutt Jr, E.D., Glassman, M., Zugelder, M.T, & Karande, K. (2001).Determinants of ethical behavior: A study of auto salespeople. Journal of Business Ethics, 32(1), 69-79. Holmes, R.L. (2007). Basic moral philosophy (4th ed.). Sydney: Thomson Wadsworth. Hospers, J. (1983). Human conduct: problems of ethics (2nd ed.). Forth Worth: Hartcourt Brave Jovanovich. Hunt, S. D., Chonko, L.B., & Wilcox, J.B. (1984). Ethical problems of marketing researchers. Journal of Marketing Research, 21(3), 309-324. Hunt, T.G, & Jennings, D. F. (1997).Ethics and performance: A simulation analysis of team decision making. Journal of Business Ethics, 16(2), 195-203. Hunt, S.D., & Vasquez-Parraga, A.Z. (1993). Organizational consequences, marketing ethics, and salesforce supervision. Journal of Marketing Research, 30(1), 78-90. Hunt,S.D.,& Vitell,S.J.(1986).A general theory of marketing ethics. Journal of Macromarketing, 6(1), 5-1 6. Hunt,S.D., & Vitell,S.J. (1993). A general theory of marketing ethics. A retrospective and revision. In Smith, N.C., & Quelch, J. A. (Eds.). Ethics in marketing (pp.775-784). Homewood, IL; IRWIN. Hunt, S. D., & Vitell, S.J. (2006). The general theory of marketing ethics: A revision and three questions. Journal of Macromarketing, 26(2), 143-153. Hursthouse, R. (1999). On virtue ethics. Oxford: Oxford University Press. lnstitut Tadbiran Awam Negara. (2006). Pentadbiran dan pengurusan awam. Kuala Lumpur: INTAN. lskandar Jaafar. (2007). Royal Malaysian Customs experience in upholding integrity. Paper presented at WCO 7th lntegrity Sub-Committee Meeting in Brussel, 2007, March 6. lwati Mohamad Shariff. (2000). Amalan keja beretika di sektor awam: Kajian ke atas Jabatan Penilaian dan Perkhidmatan Harta. Kertas Projek Penyelidikan Sarjana tidak diterbitkan: UUM. Izraeli, D. (1988). Ethical beliefs and behavior among managers: A crosscultural perspective. Journal of Business Ethics, 7(4), 263-271. Jackson, K.T. (1997). Globalizing corporate ethics programs: Perils and prospects. Journal of Business Ethics, 16(12/13), 1227-1235. Jabatan Kastam Diraja Malaysia. (1999-2008).Laporan Tahunan Kastam Diraja Malaysia, (Pelbagai tahun - 1999-2008). Jabatan Kastam Diraja Malaysia. (2007).Integrity management in Royal Malaysian Customs, Presentation Slide for WCO Train The Trainer Workshop, Putrajaya Malaysia, Mar 23, 2007 Jarvis,C.B., MacKenzie,S.B., & Podsakoff, P.M.(2003). A critical review of construct indicators and measurement model misspecification inmarketing and consumer research. Joumal of Consumer Research, 30(2), 199-218. Jensen, L. C., & Wygant, S. A. (1990).The development self- valuing theory: A practical approach for business ethics. Journal of Business Ethics, 9, 215-225. Johnson, P., & Smith, K. (1999). Contextualizing business ethics: Anomie and social life. Human Relations, 52(11), 1351-1375. Jones, T.M. (1991). Ethical decision making by individuals in organizations: An issue-contingent model. The Academy of Management Review, 16(2), 366. Jones, T., Felps, W., & Bigley, G. (2007). Ethical theory and stake-holderrelated decisions. Academy of Management Review, 32(1), 137-155. Jones, G.E., & Kavanagh, M.J. (1996). An experimental examination of the effects of individual and situational factors on unethical behavioral intentions in the workplace . Journal of Business Ethics, 15(5), 511-523. Jones, T. M., & Ryan, L. V. (1997).The link between ethical judgment and action in organizations: A moral approbation approach. Organization Science, 8(6), 663-680. Jones,T.M., & Ryan,L.V. (1998).The effect of organizational forces on individual morality: Judgment, moral approbation, and behavior. Business Ethics Quarterly, 8(3), 431-445. Kahn, W. A. (1990). Toward an agenda for business ethics research. Academy of Management Review, 15, 311-328. Kaptein, M. (2008a). Developing a measure of unethical behavior in the workplace: A stakeholder perspective. Journal of Management, 34(5), 978-1008. Kaptein, M. (2008b). Developing and testing a measure for the ethical culture of organizations: The corporate ethical virtues model. Journal of Organizational Behavior, 29(7), 923-947. Kaptein, M. (2009). Ethics programs and ethical culture: A next step in unraveling their multi-faceted relationship. Journal of Business Ethics, 89, 261-281. Kaptein, M., & Schwartz, M. (2008). The effectiveness of business codes: A critical examination of existing studies and the development of an integrated research model. Journal of Business Ethics, 77(2), 111-127. Karpoff, J. M., Lee, D. S., & Martin, G. S. (2008). The cost to firms of cooking the books. Journal of Financial and Quantitative Analysis. Abstract from http://ssrn.com/ abstract=652121 Kaye, B.N. (1992). Codes of ethics in Australian business corporations. Journal of Business Ethics, ll (11), 857-862. Kennedy, E.J, & Lawton, L. (1996). The effects of social and moral integration on ethical standards: A comparison of American and Ukranian business students. Journal of Business Ethics, 15(8), 901-911. Kernaghan, K. (1980). Codes of ethics and public administration: Progress, problems and prospects. Public Administration, 58(2), 207-223. Kidwell, R. E. & Martin, C. L. (2005). The prevalence (and ambiguity) of deviant behavior at work. In Kidwell, R. E. & Martin, C. L. (Eds.) Managing organizational deviance (pp.1 -21). Thousand Oaks, CA: Sage. Kidwell, J. M., Stevens, R. E., & Bethke, A. L. (1987). Differences in Ethical Perceptions Between Male and Female Managers: Myth or Reality?. Journal of Business Ethics, 6(6) , 489-493. Kim, Sang Yong., & Chun, Sung Yong. (2003). A study of marketing ethics in Korea: What do Koreans care about? International Journal of Management, 20(3), 377-383. Kleiser, S.B., Sivadas, E., Kellaris, J.J., & Dahlstrom, R. F. (2003). Ethical ideologies: Efficient assessment and influence on ethical judgments of marketing practices. Psychology & Marketing, 20(1), 1-21. Kohlberg, L., & Hersh, R. (1977). Moral development: A review of the theory. Theory Into Practice, 16(2), 53-58. Kohut, G.F., & Corriher, S.E. (1994). The relationship of age, gender, experience and awareness of written ethics policies to business decision making. S.A. M. Advanced Management Journal, 59(1), 32-39. Kracher, B., Chatterjee, A., & Lundquist, A.R. (2002). Factors related to the cognitive moral development of business students and business professionals in India and the United States: Nationality, education, sex and gender. Journal of Business Ethics,2 35(4), 255-268. Ku Seman Ku Hussain & Mohd Noor Hassan. (2008, March 16). Rakyat tuntut perubahan. Mingguan Malaysia. Wawancara, 7. Kurtines, W. (1986). Moral behavior as rule governed behavior: Person and situation effects on moral decision making. Journal of Personality and Social Psychology, 50(4) , 784-791. Kurtines, W., & Gewirtz. (1995). Moral development: An introduction and overview. In Kurtines, W., & Gewirtz. (Eds.). Moral development: An introduction (pp.1-15). Boston : Allyn & Bacon. Kurtines, W., & Greif, E. (1974). The development of moral thought: Review and evaluation of Kohlberg's approach. Psychological Bulletin, 81(8), 453-470. Kymlicka, W. (1991). The social contract tradition. In Singer, P. (Ed). A companion to ethics (pp. 186-196). Oxford : Basil Blackwell. Laczniak, G.R., & Inderrieden, E.J. (1987). The influence of stated organizational concern upon ethical decision making. Journal of Business Ethics (1986-1998), 6(4), 297- 307. Laczniak, G.R., & Murphy, P.E. (1991). Fostering ethical marketing decisions. Journal of Business Ethics, 10(4), 259- 271. Lagi pegawai kanan imigresen ditahan BPR. (2008,12 July). Utusan Malaysia. http://bliss. bernama.com/ mainhome.do. Laporan seleweng pengisytiharan harga kereta import isu lama. (2005, September, 28). Utusan Malaysia. http://www. utusanonline.com.my/utusan/info.asp?y=2005&dt=0928&pub=Utusa nMalaysia&sec=Parlimen&pg=pa-02. htm. Lindsay, R.M., Lindsay, L.M, & Irvine, V.B. (1996). Instilling ethical behavior in organizations: A survey of Canadian companies. Journal of Business Ethics, 15(4), 393- 407. Laufer, W.S, & Robertson D.C. (1997). Corporate ethics initiatives as social control. Journal of Business Ethics, 16(10), 1029-1048. Lazimah Ahmad. (2006). Pengaruh tekanan keqa, etika kerja Islam dan kepuasan kerja terhadap niat berhenti kerja. Kertas Projek Penyelidikan Sarjana tidak diterbitkan: UUM. Leary, M.R., Knight P.D., & Barnes, B.D. (1986). Ethical ideologies of the Machiavellian. Personality and Social Psychology Bulletin, 12, 75-80. Abstract. Leatherwood, M., & Spector, L. (1991). Enforcements, inducements, expected utility and employee misconduct. Journal of Management, 17(3), 553-569. Lefcourt, H., & Wine, J. (1969). Internal versus external control of reinforcement and the deployment of attention in experimental situations. Canadian Journal of Behavioural Science/Revue canadienne des sciences du compodement, 1(3), 167-181. Lefebvre, M., & Singh, Jang. B. (1992). The content and focus of Canadian corporate codes of ethics. Journal of Business Ethics, 11(10), 799-808. Leming, J. (1980). Cheating behavior, subject variables, and components of the Internal-External scale under high and low risk conditions. Journal of Educational Research, 74(2) 83-87. Li, Kang Siew. (2009). Making Sense of the PKFZ issue. New Straits Times, Jun 26, 2009. http://Blis.bernama.com. Loe, T. W., Ferrell, L., & Mansfield, P. (2000). A review of empirical studies assessing ethical decision making in business. Journal of Business Ethics, 125(3), 185-204. Long, B., & Driscoll, C. (2008). Codes of ethics and the pursuit of organizational legitimacy: Theoretical and empirical contributions. Journal of Business Ethics, 77(2), 173-189. Longenecker, J.G., McKinney, J.A., & Moore, C.W. (2004). Religious intensity, Evangelical Christianity, and business ethics: An empirical study. Journal of Business Ethics, 55(4), 371-384. Loo, R., & Thorpe, K. (2000). Confirniatory factor analyses of the full and short versions of the Marlowe-Crowne social desirability scale. Journal of Social Psychology, 140(5), 628-635. Lu, Long-Chuan., & Lu, Chia-Ju. (2010). Moral Philosophy, materialism, and consumer ethics: An exploratory study in Indonesia. Journal of Business Ethics, 94(2), 193-210. Lund, D.B. (2000). An empirical examination of marketing professional's ethical behavior in differing situations. Journal of Business Ethics, 224(4), 331-342. Maitland,I. (1997). Virtuous markets: The market as school of the virtues. Business Ethics Quarterly, 7(1), 17-31. Malinowski, C. and Berger, K. A. (1996). Undergraduate student attitudes about hypothetical marketing dilemmas. Journal of Business Ethics 15(5), 525-535. Marta, J., Singhapakdi, A., & Kraft, K. (2008). Personal characteristics underlying ethical decisions in marketing situations: A survey of small business managers. Journal of Small Business Management, 46(4), 589-606. Marques, P., & Azevedo-Pereira, J. (2009). Ethical ideology and ethical judgments in the Portuguese accounting profession. Journal of Business Ethics, 86(2), 227-242. Mason, E.S., & Mudrack, P.E. (1 996). Gender and ethical orientation:A test of gender and occupational socialization theories. Journal of Business Ethics, 15(6), 599-604. Marnburg, E. (2001). The questionable use of moral development theory in studies of business ethics: Discussion and empirical findings. Journal of Business Ethics, 232(4), 275-283. Mathews, M.C. (1987). Codes of ethics: organizational behavior and misbehaviour in Frederick,W.C. (Ed .), Research in Corporate Social Performance & Policy, Vol. 9 (pp. 107-130). Greenwich: CT JAI Press. Mayhew, B.W. & Murphy, P.R. (2009). The impact of ethics education on reporting behavior. Joumal of Business Ethics, 86, 397-416. Mayo, M.A., & Marks, L.J. (1990).An empirical investigation of a general theory of marketing ethics. Academy of Marketing Science. Journal, 18(2), 163-172. Abstract. McAdams, R.H. (1997). The origin, development, and regulation of norms. Michigan Law Review, 96(2), 338-433. McCabe,A.C., Ingrani,R, Dato-on,M.C. (2006). The business of ethics and gender. Journal of Business Ethics, 64(2), 101-116. McCabe, D.L., Trevitio, L.K., & Butterfield, K.D. (1996). The influence of collegiate and corporate codes of conduct on ethics-related behavior in the workplace. Business Ethics Quarterly, 6(4), 461-476. McClurg, L.A, & Butler, D.S. (2006). Workplace theft: A proposed model and research agenda. Southern Business Review, 31(2), 25-34. McDonald, G., & Nijhof, A. (1999). Beyond codes of ethics: an integrated framework for stimulating morally responsible behaviour in organisations. Leadership & Organization Development Journal, 20(3), 133-146. McDonald, G.M., & Zepp, R.A. (1988). Ethical perceptions of Hong Kong Chinese business managers. Journal of Business Ethics, 11, 835-845. McKendall, M., DeMarr, B., & Jones-Rikkers, C. (2002). Ethical compliance programs and corporate illegality: Testing the assumptions of the corporate sentencing guidelines. Journal of Business Ethics, 37(4), 367-383. McMahon, J. M., & Harvey, R. J. (2007). The effect of moral intensity on ethical judgment. Journal of Business Ethics, 72(4), 335-357. Merton, R.K (1957). The role-set: Problems in sociological theory. The British Journal of Sociology, 8(2), 106-120. Meyers, L.S., Gamst, G., & Guarino, A.J. (2006) Applied multivariate research design and interpretation. Thousand Oaks: SAGE. Miner, M., & Petocz, A. (2003). Moral theory in ethical decision making: Problems, clarifications and recommendations from a psychological perspective. Journal of Business Ethics, 42(1), 11-25. Mitchell,T.R., Daniels,D., Hopper,H., Falvy,J., & Ferris, G.R. (1996) Perceived correlates of illegal behavior in organizations. Journal of Business Ethics, 15(4), 439-454. Mohd Hatta Saliman. (2001). Amalan etika keja dalam perkhidmatan Awam Malaysia: Satu kajian ke atas Kementerian Belia dan Sukan Malaysia.Kertas Projek Penyelidikan Sarjana tidak diterbitkan: UUM. Mohd Ribuan Che Omar. (2004). Amalan etika kerja dalam perkhidmatan awam Malaysia: Satu kajian di Kementerian Pembangunan Usahawan dan Koperasi Malaysia. Kertas Projek Penyelidikan Sarjana tidak diterbitkan: UUM. Mohd Tap Salleh. (2007). Enhancing integrity in the public service. Paper presented at 12th Malaysian Civil Service Conference, 2007, Sept 4. Moore, N. G. (1999). The Sears Lectureship in business ethics at Bentley College: Ethics: The way to do business. Business and Society Review, 104(3), 305-309. Moorman, R. H., & Podsakoff, P. M. (1992). A meta-analytic review and empirical test of the potential confounding effects of social desireablility response sets in organizational behavior research. Journal of Occupational & Organizational Psychology, 65(2), 131-149. Mudrack, P.E, & Mason, E.S. (1996). Individual ethical beliefs and perceived organizational interests. Journal of Business Ethics, 15(8), 851-861. Muhammad Fuad Lee Abdullah. (2001). Pengurusan integriti dan kelakuan beretika: Satu kajian di Ibu Pejabat Kastam Diraja Malaysia. Kertas Projek Penyelidikan Sarjana tidak diterbitkan: UUM. Muhd Dzahir Kasa. (2003). Amalan etika pekerja khidmat manusia dan hubungan dengan kepuasan kerja. Kertas Projek Penyelidikan Sarjana tidak diterbitkan: UUM. Murphy,S.A. (2007).Model of influences on ethical decision- making: Individual and situational effects. Ph.D. dissertation: The University of Oklahoma. Navran, F. (1992). Develop an ethics policy now. Transportation & Distribution, 33(2), 27-30. Navran, F. (1997). 12 steps to building a best-practices ethics program. Workforce, 76(9), 117-122. Nederhof, A. J. (1985). Methods of coping with social desirability bias: a review. European Journal of Social Psychology, 15(3), 263-280. Nesteruk, J. (1995).Law and the virtues: Developing a legal theory for business ethics. Business Ethics Quarterly, 5(2) , 361 -369. Newstrom, J. W., & Ruch, W. A. (1975). The ethics of management and the management of ethics. MSU Business Topics, 23(1), 29-37. New Jersey State Ethic Comission (n.d). Employee ethics survey. http://www.rowan.edu/provost/ethics/.../employee survey.pdf -United States Nijhof, A., Fisscher, O., & Looise, J. K. (2000). Coercion, guidance and mercifulness: The different influences of ethics programs on decision making. Journal of Business Ethics, 27(1/2), 33-42. Norman, R. (1983). The moral philosophers: An introduction to ethics. Oxford: Clarendon Press. Nor Nazliyah Zainol. (2009). Islamic work ethics, organizational culture and organizational commitment a study of employees at Majlis Amanah Rakyat. Kertas Projek Penyelidikan Sarjana tidak diterbitkan: UUM. O'Fallon, M.J., & Butterfield, K.D. (2005). A review of the empirical ethical decision-making literature: 1996-2003. Journal of Business Ethics, 59(4), 375-413. Olivette, M. J. (1995). Belief and values as possible correlates of ethical awareness in business. Journal of Business & Psychology, 9(4), 427-434. Ouchi, W.G. (1977). The relationship between organizational structure and organizational control. Administrative Science Quarterly, 22(1), 95-113. Paine, L. (1994). Managing for organizational integrity. Harvard Business Review, 72(2), 106-17. Pallant, J. (2007). SPSS survival manual: A step by step guide to data analysis using SPSS for Windows (3rd ed.). New York: Open University Press/McGraw-Hill Educational. Palmer, D.E, & Zakhem, Abe. (2001).Bridging the gap between theory and practice: Using the 1991 Federal Sentencing Guidelines as a paradigm for ethics training. Journal of Business Ethics, 29(1/2), 77-84. Parboteeah, K., Hoegl, M., & Cullen, J. (2008). Ethics and religion: An empirical test of a multidimensional model. Journal of Business Ethics, 80(2), 387-398. Pascale, R. (1985). The paradox of "corporate culture": reconciling ourselves to socialization. California Management Review, 27(2), 26-41. Perryer, C., & Jordan, C. (2002). The influence of gender, age, culture and other factors on ethical beliefs: A comparative study in Australia and Singapore. Public Administration & Management: An Interactive Journal. 7(4), 367-382. Pedhazur, E.J. (1982). Multiple regression in behavioral research (2nd ed.). New York: Holt, Rinehart and Winston. Pedhazur, E.J., & L. Schmelkin: 1991, Measurement, Design, and Analysis: An Integrated Approach. Hillsdale, N.J.: Lawrence Erlbaum Associates Pelletier, K., & Bligh, M. (2008). The Aftermath of Organizational Corruption: Employee Attributions and Emotional Reactions. Journal Of Business Ethics, 80(4), 823- 844. Peterson, D.K. (2002). The relationship between unethical behavior and the dimensions of the ethical climate questionnaire. Journal of Business Ethics,3 41(4), 313-326. Pierce, M. A., & Henry, J.W. (2000). Judgements about computer ethics: Do individual, co-worker, and company judgements differ? Do company codes make a difference? Journal of Business Ethics,2 28(4), 307-322. Pojman, L.P. (1998). Ethical theory: Classical and contemporary readings. Belmont:Wadsworth Publishing Company. Pojman,L.P. (1999). Ethics: Discovering right and wrong (3rd ed.). Belmont: Wadsworth Publishing Company. Powpaka, S. (2002). Factors affecting managers' decision to bribe: An empirical investigation. Journal of Business Ethics, 40(3), 227-246. Rachels, J. (2007).A Short introduction to moral philosophy . In Rachels, J. & Rachels, S. (Ed). (2007). The right thing to do basic readings in moral philosophy (4th ed.) (pp.1-19). Boston: McGraw-Hill. Radtke, R.R. (2000). The effects of gender and setting on accountants' ethically sensitive decisions. Journal of Business Ethics, 24(4), 299-312. Raelin, J.A. (1984). An examination of deviantladaptive behaviors in the organizational careers of professionals. The Academy of Management Review, 9(3), 413-427. Rallapalli, K., C., Vitell, S.J, & Barnes, J. H. (1998). The influence of norms on ethical judgments and intentions: An empirical study of marketing professionals. Journal of Business Research, 43(3), 157-168. Ramayah, T., Lee, J., & In, J.(2011). Network collaboration and performance in the tourism sector. Service Business, 5(4), 411-428. Ramsey R.P., Marshall,G.W., Johnston,M.W., & Deeter Schmelz, D.R. (2007). Ethical ideologies and older consumer perceptions of unethical sales tactics. Joumal of Business Ethics, 70(2), 191-207. Randall, D.M., & Fernandes, M.F. (1991). The social desirability response bias in ethics research. Journal of Business Ethics, 70(11), 805-817. Randall, D. M., & Gibson, A. M. (1990). Methodology in business ethics research: A review and critical assessment. Journal of Business Ethics, 9(6),4 57-471. Raphael, D.D. (1994). Moral philosophy (2nd ed.). Oxford. Oxford University Press. Razzaque, M.A., & Hwee. T. P. (2002). Ethics and purchasing dilemma: A Singaporean view. Journal of Business Ethics, 2 35(4), 307-326. Reidenbach, R.E., & Robin, D.P. (1988). Some initial steps toward improving the measurement of ethical evaluation of marketing activities. Journal of Business Ethics, 7(11), 871-879. Reidenbach,R.E., & Robin,D.P. (1990).Toward the development of a multidimensional scale for improving evaluations of business Ethics. Journal of Business Ethics, 9(8), 639-651. Reilly,B.J., & Kyj,M.J. (1990). Ethical business and the ethical person. Business Horizons, 33(6), 23-27. Rest, J., Thoma, S., & Edwards, L. (1997). Designing and validating a measure of moral judgment: Stage preference and stage consistency approaches. Journal of Educational Psychology, 89(1), 5-28. Reynolds, W. M. (1982). Development of reliable and valid short forms of the Marlowe-Crowne Social Desirablity Scale. Journal of Clinical Psychology, 38(1), 119-125. Reynolds, S., & Ceranic, T. (2007). The effects of moral judgment and moral identity on moral behavior: An empirical examination of the moral individual. Journal of Applied Psychology, 92(6), 1610-1624. Ringle, C.M, Wende,S., & Will, A. (2005). SmartPLS 2.0 (Beta), http://www.smartpls.de. Robbins, S.P., & Judge, T.(2007). Organizational behavior electronic resource (12th ed.). Upper Saddle River; Pearson/ Prentice Hall. Robertson, D. & Anderson, E. (1989). Does opportunity make the thief: An exploratory study of how control systems influence an industrial salesperson's ethical behavior. In N. Craig Smith & John A.Quelch (Eds.). Ethics in Marketing (pp. 593-603). Homewood IL: Richard D.Irwin, Inc. Robertson, C., & Crittenden W. (2003). Mapping moral philosophies: strategic implications for multinational firms. Strategic Management Journal, 24, 385-392. Robertson, C.J., Olson, B., Gilley, K.M., & Bao, Y. (2008). A cross-cultural comparison of ethical orientations and willingness to sacrifice ethical standards: China vs Peru. Journal of Business Ethics, 81, 413-425. Robin, D.P. (2004). Exploring ethical judgment. Journal of Marketing Theory and Practice, 12(4), 39-42. Robin, D.P, Gordon, G., Jordan, C., & Reidenbach, R. E. (1996). The empirical performance of cognitive moral development in predicting behavioral intent. Business Ethics Quarterly, 6(4), 493-515. Robinson. S.L. & Bennett, R.J. (1995). A typology of deviant workplace behaviors: A multidimensional scaling study. Academy of Management Journal, 38(2), 555-572. Robinson, J.P., & Shaver, P.R. (1973). Measures of social attitudes. Institute for Social Research. Michigan: Ann Arbor. Ron, Z.A. (2007). Gerakan mahu tindakan keras terhadap salah laku dan penyelewengan. Berita Harian, 2007 October, 6 Rosenthal S.B, & Buchholz,R.A. (2000). The empirical-normative split in business ethics: A pragmatic alternative . Business Ethics Quarferly, 10(2), 399-408. Ross, W. T. and Robertson. D. C. (2003). A typology of situational factors: Impact on salesperson decision-making about ethical issues. Journal of Business Ethics, 46(3), 213-234. Rusniyati Mahiyaddin. (2009). Hubungan etika kerja Islam dengan komitmen organisasi: Kajian di kalangan kakitangan Lembaga Urusan dan Tabung Haji. Kertas Projek Penyelidikan Sarjana tidak diterbitkan: UUM. Sankaran, Siva, & Bui, Tung. (2003). Ethical attitudes among accounting majors: An empirical study. Journal of American Academy of Business, Cambridge, 3(1/2), 71-77. Shapeero, M., Koh, H.C., & Killough, L.N. (2003). Under- reporting and premature sign-off in public accounting. Managerial Auditing Journal, 18(6/7), 478-489. Schlenker, B.R., & Forsyth, D.R. (1977). On the ethics of psychological research, Journal of Experimental Social Psychology, 13(4), 369-396. Abstract. Schwartz, M.S. (2002). A code of ethics for corporate code of ethics. Journal of Business Ethics, 20 41 (1/2), 27-43. Sekaran, U. (2001). Research methods for business: A skill-building approach (3rd ed.). New York: John Wiley & Sons. Sekaran U., & Bougie, R. (2010)Research methods for business : a skill building approach (5th ed). Hoboken: Wiley. Selvarani, P., & Choe, Tan Choe. (2008, March 16). Surveys predicted winds of change. New Sunday Times, 23. Shaw, W.H., & Barry, V. (2000). Moral issues in business (8th ed.). Sydney: Wadsworth Siddique, Noore Alam. (2006) Paradoxes of public accountability in Malaysia: Control mechanisms and their limitations. International Public Management Review, 7(2), 43-65. Sims, R. (2002). Ethical rule breaking by employees: A test of social bonding theory. Journal of Business Ethics, 40(2) , 101-109. Singer, M., Mitchell, S., Turner, J. (1998). Consideration of moral intensity in ethicality judgements: Its relationship with whistle-blowing and the need for cognition. Journal of Business Ethics, 17(5), 527-541. Singhapakdi, A. (1993). Ethical perceptions of marketers: The interaction effects of Machiavellianism and organizational ethical culture. Journal of Business Ethics, 12(5), 407-418. Singhapakdi, A., Kraft, K. L,Vitell, S.J, &Rallapalli, K.C. (1995). The perceived importance of ethics and social responsibility on organizational effectiveness: A survey of marketers. Academy of Marketing Science Journal, 23(1), 49- 56. Singhapakdi, A., J. K. Marta, Rallapalli, K. C., & Rao, C. P. (2000). Toward an understanding of religiousness and marketing ethics: An empirical study. Journal of Business Ethics, 27(4), 305-319. Singhapakdi,A,, Salyachivin,S., Virakul B., & Veerayangkur, V. (2000). Some important factors underlying ethical decision making of managers in Thailand. Journal of Business Ethics, 27(3), 271-284. Singhapakdi, A., & Vitell, S.J. (1990). Marketing ethics: Factors influencing perceptions of ethical problems and alternatives. Journal of Macromarketing, 10(1), 4-18. Siti Zalina Ramlee. (2006). lklim etika kerja dan tingkah laku etika di kalangan kakitangan perkhidmatan awam di Negeri Sembilan. Kertas Projek Penyelidikan Sarjana tidak diterbitkan: UUM. Sivadas, E., Kleiser, S., Kellaris, J., & Dahlstrom, R. (2003). Moral philosophy, ethical evaluations and sales manager hiring intentions. Journal of Personal Selling & Sales Management, 23(1), 7-21. Small, M.W. (2006). Management development: Developing ethical corporate culture in three organisations. The Journal of Management Development, 25(6), 588-600. Solomon, R.C. (1996). A handbook of ethics. Hartcourt Brace: Orlando. Solomon, R.C., & Greene, J.F. (1999). Morality and the good life: An introduction to ethics through classical sources (3rd ed.). Boston: McGraw-Hill. Somers, M.J. (2001). Ethical codes of conduct and organizational context: A study of the relationship between codes of conduct, employee behavior and organizational values. Journal of Business Ethics, 30(2), 185-195. Soutar, G.N., McNeil, M., & Molster, C. (1994). The impact of the work environment on ethical decision making: Some Australian evidence. Journal of Business Ethics, 13(5), 327- 339. Soutar,G.N., McNeil,M., & Molster,C. (1995). A management perspective on business ethics. Journal of Business Ethics, 14(8), 603-611. Sparks J.R., & Hunt, S.D. (1998). Marketing researcher ethical sensitivity: Conceptualization, measurement, and exploratory investigation. Journal of Marketing, 62(2), 92- 109. Stansbury, J., & Barry, B. (2007). Ethics programs and the paradox of control. Business Ethics Quarterly, 17(2), 239- 261. Stead, W. El Worrell, D. L, Spalding, J. 6. and Stead, J. G. (1987). Unethical decisions: Socially learned behaviors. Joumal of Social Behavior and Personality 2(1), 105-15. Stead, W. E., Worrell, D. L., & Stead, J.G. (1 990). An integrative model for understanding and managing ethical behavior in business organizations. Joumal of Business Ethics, 9(3), 233-241. Stedham, Y., Yamamura, J., & Beekun, R. (2007). Gender differences in business ethics: justice and relativist perspectives. Business Ethics: A European Review, 16(2),163- 174. Steenhaut, S., & Kenhove, P. V. (2006). An empirical investigation of the relationships among a consumer's personal values, ethical ideology and ethical beliefs. Joumal of Business Ethics, 64(2), 137-155. Steers, R. M, Mowday, R. T, & Shapiro. D. L. (2004). The future of work motivation theory. The Academy of Management Review, 29(3), 379-387. Stevens, B. (1994). An analysis of corporate ethical code studies: "Where do we go from here". Journal of Business Ethics, 13(1), 63-69. Stone, E. F., & Hollenbeck, J. R. (1989). Clarifying some controversial issues surrounding statistical procedures for detecting moderator variables: Empirical evidence and related matters. Joumal of Applied Psychology, 74(1), 3-10. Stoner, C. R. (1989). The Foundations Of Business Ethics: Exploring The Relations. S.A.M. Advanced Management Journal , 54(3), 38-43. Suffian Abu Bakar (2008, May 14), JKDM antara 7 terbaik dunia. Utusan Malaysia. Suruhanjaya Pencegahan Rasuah Malaysia. (2009). Senarai Jabatan Ranking "Top Ten" berdasarkan bilangan tangkapan, maklumat diterima dan kertas siasatan bagi tahun 2005-2009. Sutherland,E.H. (1940).White collar criminality. American Sociological Review, 5, 1-12. Svensson, G., & Wood, G. (2004a).Codes in ethics best practice in the Swedish public sector: A PUBSEC-scale. The lnternational Journal of Public Sector Management, 17(2/3) , 178-195. Svensson, G., & Wood, G. (2004b). Public sector ethics in Sweden: a 4P-model of internal and external determinants in codes of ethics. Corporate Governance, 4(3), 54-64. Svensson G., Wood G., & Callaghan, M. (2004).The commitment of public sector Sweden to codes of ethics. The lnternational Journal of Public Sector Management, 17(4/5), 302-331. Tabachnick, B.G., & Fidell, L.S. (2007). Using multivariate statistics (5th ed.). Boston: Pearson/Ally & Bacon. Tansey, R., Brown, G., Hynian, M., & Dawson Jr., L. (1994). Personal moral philosophies and the moral judgments of salespeople. Journal of Personal Selling & Sales Management , 14(1), 59-75. Tenbrunsel, A.E., Smith-Crowe, K., & Umphress, E.E. (2003). Building houses on rocks: The Role of the ethical infrastructure in organizations. Social Justice Research, 16(3), 285-307. Tian, Qing. (2008). Perception of business bribery in China : The impact of moral philosophy. Journal of Business Ethics , 80(3), 437-445. Tittle, C.R. (1977). Sanction fear and the maintenance of social order. Social Forces, 55, 579-596. Tittle,C.R., & Welch,M.R. (1993).Religiosity and deviance: Toward a contingency theory of constraining effects. Social Forces, 61(3), 653-682. Transparency International. (2006). Corruption Perception lndex 2006. http://www.transparency.org/policy research/ sutveys indices/ cpil2006. Transparency International. (2007a). Reports on the Transparency lnternational Global Corruption Barometer 2007 . Berlin: Transparency International. http://www. transparency.org/policy_research/surveys_indices/gcb/2007. Transparency International. (2007b). Malaysian Transparency Perception Survey. http://www.transparency.org/publications/newsletter/2007/may-2007/ anti_corruption_work/malaysia_ survey. Transparency International. (2008).Comption Perception lndex 2008. http://www.transparency.org/policy_research/ surveys_indices/cpi/2008. Trevino, L.K. (1986). Ethical decision making in organizations: A personsituation interactionist model. The Academy of Management Review, 11(3), 601-617. Trevino, L.K., Butterfield, K.D., & McCabe, D.L. (1998). The ethical context in organizations: Influences on employee attitudes and behaviors. Business Ethics Quarterly, 8(3), 447-476. Trevino, L.K., & Nelson K.A (2007).Managing business ethics: Straight talk about how to do it right (4th ed.). Hoboken: Wiley. Trevino, L.K, & Victor, B. (1992). Peer reporting of unethical behavior: A social context perspective. Academy of Management Journal, 35(1), 38-64. Trevino,L.K, & Weaver,G.R. (1994). Business ETHICS/BUSINESS ethics: ONE FIELD OR TWO? Business Ethics Quarterly, 4(2), 113-128. Trevino, L.K, & Weaver, G.R. (2003). Managing ethics in business organizations: Social scientific perspectives. Stanford: Stanford University Press. Trevino, L.K., Weaver, G.R., Gibson D.G, & Toffler, B.L. (1999). Managing ethics and legal compliance: What works and what hurts. California Management Review, 41(2), 131-151 Trevino, L. K., Weaver, G. R., & Reynolds, S. J. (2006). Behavioral ethics in organizations: A Review. Journal of Management, 32(6), 951-990. Trevinoo, L.K, & Youngblood, S. A. (1990). Bad apples in bad barrels: A causal analysis of ethical decision-making behavior. Journal of Applied Psychology 75(4), 378-385. Tse, Allan C. B., & Au, Alan K. M (1997). Are New Zealand business students more unethical than non-business students?, Journal of Business Ethics, 16(4), 445-450. Tuan Umar Tuan Muda. (2006). lntegriti dalam perkhidmatan awam. [Presentation Slide]. http:/lwww.islam.gov.my. Tyler,T.R, & Blader,S.T. (2005).Can businesses effectively regulate employee conduct? The antecedents of rule following in work settings. Academy of Management Journal, 48(6), 1143-1158. Tyson, T. (1990). Believing that everyone else is less ethical: Implication for work behavior. Journal of Business Ethics, 9(9), 715-721. Tyson, T. (1992). Does believing that everyone else is less ethical have an impact on work behavior? Journal of Business Ethics, 11(9), 707-717. Valentine, S., & Barnett, T. (2002). Ethics codes and sales professionals' perceptions of their organizations' ethical values. Joumal of Business Ethics,2 40(3), 191-200. Valentine, S., & Fleischman, G. (2004). Ethics training and business persons' perceptions of organizational ethics.Journal of Business Ethics, 52(4), 381-390. VanSandt, C.V. (2003). The relationship between ethical work climate and moral awareness. Business and Society, 42(1), 144-152. Vardi, Y. (2001).The effects of organizational and ethical climates on misconduct at work. Journal of Business Ethics, 29, 325-337. Vardi, Y., & Weitz, E. (2004).Misbehavior in organizations: Theory, research, and management. Mahwah, NJ: Lawrence Erlbaum Associates. Velasquez, M.G. (2002). Philosophy: A text with reading (8th ed.). Sydney: Wadsworth, Velasquez, M.G. (2006). Business ethics: Concept and cases (6th ed.). New Jersey: Pearson-Prentice Hall. Verbeke, W., Ouwerkerk, C., & Peelen, E. (1996). Exploring the contextual and individual factors on ethical decision making of salespeople. Journal of Business Ethics, 15(11), 1175-1187. Victor, B., & Cullen, J.B. (1988). The Orgar~izational bases of ethical work climates Administrative Science Quarterly, 33(1), 101-125. Vitell, S.J., & Davis, D.L. (1990). Ethical beliefs of MIS professionals: The frequency and opportunity for unethical Behavior. Journal of Business Ethics, 9(1), 63-70. Vitell S. J, &Paolillo, J.G.P. (2003). Consumer ethics: The role of religiosity. Journal of Business Ethics, 46(2), 151- 162. Vitell S. J, & Paolillo, J.G.P., & . Singh, J.J. (2005). Religiosity and consumer ethics. Journal of Business Ethics , 57(2), 175-181. Wagner, S.C, & Sanders G.L. (2001). Considerations in ethical decisionmaking and software piracy. Journal of Business Ethics, 29(1/2), 161-167. Washington, S. (1997). Managing government ethics. Organisation for Economic Cooperation and Development. The OECD Observer, 204, 15-17. Waterrnan, A. (1988). On the uses of psychological theory and research in the process of ethical inquiry. Psychological Bulletin, 103(3), 283-298. Wayne, S.J., & Rubinstein, D. (1992). Extending game theoretic propositions about slack and scarcity in managerial decision making. Human Relations, 45(5), 525-536. Weaver, G.R., & Agle, B.R. (2002). Religiosity and ethical behavior in h4 organizations: A symbolic interactionist perspective. The Academy of Management Review, 27(1), 77-97. Weaver, G., & Trevifio, L. (1994). Normative and empirical business ethics: Separation, marriage of conver~ience, or marriage of necccessity? Business Ethics Quarterly, 4(2), 129-1 43. Weaver G. R., Trevitio, L. (1999). Compliance and values oriented ethics programs: Influences on employees' attitudes and behavior. Business Ethics Quarterly, 9(2),315- 335. Weaver G. R., Trevifio, L., & Agle, B. (2005). "Somebody I look up to:" Ethical role models in organizations. Organizational Dynamics, 34(4), 31 3-330. Weaver G. R., TreviAo, L., & Cochran. P. L. (1999). Corporate ethics programs as control systems: lnfluences of executive commitment and environmental factors. A fairness perspective. Academy of Management Journal, 42(1), 41-57. Weaver, G., & Trevitio, L. (2001a). Outcomes of organizational ethics A programs: Influences of perceived values, compliance, and distrust orientations. Academy of Management Proceedings & Membership Directory, B1-B6. Weaver, G., & Trevitio, L. (2001b). The role of human resources in ethics/compliance management. Human Resource Management Review, 11, 113-134. Weber, J. (1990). Managers' moral reasoning: assessing their responses to three moral dilemmas. Human Relations, 43(7), 687-702. Weber, J., & Gillespie, J. (1 998). Differences in ethical beliefs, intentions, and behaviors. Business and Society, 37(4), 447-467. Weber, J., Kurke, L.B., &. Pentico, D. W (2003). Why do employees steal? Assessing differences in ethical and unethical employee behavior using ethical work climates. Business & Society, 42(3), 359-380. Weeks, W. A., Moore, C.W, McKinney, J. A., & Longenecker, J.G. (1999). The effects of gender and career stage on ethical judgment. Journal of Business Ethics,2 20(4), 301- 313. Weeks, W. A., & Nantel, J. (1992). Corporate codes of ethics and sales force behavior: A case study. Journal of Business Ethics, 11(10), 753-760. Weiss, P. (1942). Morality and ethics. The Journal of Philosophy, 39(4) 381-385. Weiss, J.W. (1998). Business ethics : a stakeholder and issues management approach (2nd ed.). Fort Worth: Dryden Press. Wells, J.T. (1999). A fistful of dollars. Security Management, 43(8), 70-75. Werhane, P.H. (1 994). The normative/descriptive distinction in methodology of business ethics. Business Ethics Quarterly, 4(4), 175-180. Whittier, N.C., Williams, S., & Dewett, T.C. (2006). Evaluating ethical decision-rnaking models: a review and application. Society and Business Review, 1(3), 235-247. Wilborn, L. R, Brymer, R.A, Schrnidgall, R. (2007). Ethical decisions and gender differences of European hospitality students. Tourism and Hospitality Research: Special Issue: Innovation for Sustainable Tourism, 7(3-4), 230-241. Wiley,C. (1995). The ABC's of business ethics: Definitions, philosophies and implementation. Industrial Management,37(1) , 22-26. Wilson, M.S. (2003). Social dominance and ethical ideology: The end justifies the means? The Journal of Social Psychology, 143(5), 549-558. Wimalasiri. J. S., Pavri, F., & Jalil, Abdul A.K. (1996). An empirical study of moral reasoning among managers in Singapore. Journal of Business Ethics, 15(12), 1331-1341. Wimbush, J. C. (1999). The effect of cognitive moral development and supervisory influence on subordinates ethical behavior. Journal of Business Ethics, 18(4),383-395. Wimbush,J.C, & Shepard,J.M. (1994).Toward an understanding of ethical climate: Its relationship to ethical behavior and supervisory influence. Journal of Business Ethics, 13(8), 637-647. Wimbush, J.C, & Shepard, J.M. , & Markham, S.E. (1997). An empirical examination of the relation