由正念驱动的内部控制对增强的道德行为:越南的经验证据
Nguyen Phong Nguyen1, Tu Thanh Hoai1
1School of Accounting, University of Economics Ho Chi Minh City, Ho Chi Minh City, Viet Nam.
Heliyon
|July 24, 2023
概括
一个强大的内部控制结构通过提高控制效率来增强道德行为. 组织的正念进一步加强了这种联系,促进新兴市场的道德商业实践.
科学领域:
- 商业道德 商业道德
- 组织行为 组织行为
- 管理信息系统 管理信息系统
背景情况:
- 内部控制系统对于组织的完整性至关重要.
- 组织正念越来越多地被认为对其对工作场所动态的影响.
- 有限的研究探讨了内部控制和正念对道德行为的综合影响,特别是在新兴市场.
研究的目的:
- 调查内部控制结构与组织道德行为之间的关系中内部控制有效性的调解作用.
- 检查组织正念对内部控制结构和内部控制有效性之间的联系的调节效应.
- 在越南企业的背景下,为温和调解模式提供经验证据.
主要方法:
- 使用了部分最小平方结构方程建模 (PLS-SEM).
- 通过使用SmartPLS3.3,分析了来自540家越南大型制造业和服务业企业的调查数据.
- 开发并测试了一种调节调解模型.
主要成果:
- 内部控制结构对内部控制的有效性有积极的影响.
- 内部控制的有效性显著促进了组织的道德行为.
- 组织的正念放大了内部控制结构对内部控制有效性的积极影响.
结论:
- 内部控制系统的整合和组织的正念培养道德的商业实践.
- 该研究强调了组织正念在提高内部控制结构对道德结果的有效性方面的重要性.
- 调查结果为新兴市场的企业提供了有价值的见解,这些企业希望通过战略管理实践改善道德行为.
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