Internal controls driven by mindfulness toward enhanced ethical behaviors: Empirical evidence from Vietnam

Nguyen, Nguyen Phong; Hoai, Tu Thanh

doi:10.1016/j.heliyon.2023.e18002

Cited by 8 publications

(3 citation statements)

References 73 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Internal governance also influences board behaviour and enhances the ethical standards of the company (Josephson, 2014). Nguyen and Hoai (2023) argue that in emerging markets, ICs facilitate the adoption of ethical business practices to meet stakeholders' expectations. In this context, enterprises with strong ICs are more likely to make proactive green decisions to regulate GW and negative practices such as carbon emissions.…”

Section: Theoretical Analysis and Hypothesesmentioning

confidence: 99%

Mere facade? Is greenwashing behaviour lower in low‐carbon corporates?

Chen,

Chu

2024

Bus Strat Env

View full text Add to dashboard Cite

Corporate greenwashing has become a focal point in the academic realm. However, there has been limited research exploring the factors influencing corporate greenwashing, particularly from the perspective of pollution emissions. This study uses data from listed companies from 2011 to 2021 and employs a two‐way fixed‐effects model to unveil the correlation and mechanisms between carbon emissions and corporate greenwashing. Additionally, it examines the restraining effects of internal and external pressures on this relationship. The research reveals a significant positive correlation between corporate carbon emissions and greenwashing. Second, internal controls, audit regulations and regulatory regulations reversed this positive relationship. Third, the study finds that reducing risk tolerance and increasing employee compensation are pathways through which carbon emissions promote corporate engagement in greenwashing. Finally, this study indicates that the spillover effects of carbon emissions prompt other companies in the same city to engage in greenwashing. In conclusion, this study provides rich empirical evidence for the greenwashing literature and offers novel theoretical insights into promoting substantive green practices and carbon neutrality, particularly in developing countries such as China.

show abstract

Section: Theoretical Analysis and Hypothesesmentioning

confidence: 99%

Mere facade? Is greenwashing behaviour lower in low‐carbon corporates?

Chen,

Chu

2024

Bus Strat Env

View full text Add to dashboard Cite

show abstract

“…It has been argued that enhancing the quality of an IC system can drive organizational performance (Pakurár et al 2019;Hoai et al 2022;Wu and Zeng 2022). An effective and efficient IC system can assist an organization in fraud prevention (Handoyo and Bayunitri 2021), enhance ethical organizational behaviors, strengthen organizational mindfulness (Nguyen and Hoai 2023), and improve environmental performance (Tao et al 2023). Al-Thuneibat et al (2015) investigated the influence of an IC system on Saudi shareholding companies' financial performance.…”

Section: Organizational Performancementioning

confidence: 99%

Influences of Internal Control on Enterprise Performance: Does an Information System Make a Difference?

Alshaiti

2023

JRFM

View full text Add to dashboard Cite

It is generally perceived that the effective implementation of an adequate internal control system prevents and controls an entity’s risks and improves its procedures and performance. This study empirically investigates the relationship between the internal control system and firms’ performance, with particular emphasis on the moderation role of an integrated information system. For this purpose, a survey was developed and sent to 215 Saudi firms that had implemented an integrated information system. A hundred and two valid responses were received. Partial least squares structural equation modeling was utilized for the data analysis and hypothesis testing. The findings confirmed that organizational structure, prospectors’ strategy, information system quality, and management support significantly influence the internal control system for the study sample. The finding also supports the role of an information system as a moderator variable in the relationship between internal control and organizational performance. Additionally, the study elucidates the importance of information system maturity for information system quality.

show abstract

“…En un contexto global, el control interno es un pilar de la gestión organizativa. Su rol en el ámbito financiero cobró especial relevancia, centrándose en la consecución de una gestión efectiva con objetivos bien delineados (Nguyen & Hoai, 2023). Es percibido no solo como un mecanismo de regulación, sino también como una herramienta esencial que, al ser implementada adecuadamente, potencia el logro de metas y optimiza operaciones financieras en organizaciones de diversa índole y magnitud (Alayli, 2022).…”

Section: Introductionunclassified

Prácticas de control interno y estrategias de gestión financiera en sociedades de beneficencia peruanas: Caso de estudio Tarapoto

Alcántara Hernández,

Dávila-Colunche,

Rengifo-Amasifén

2023

UNAAACIENCIA-PERÚ

View full text Add to dashboard Cite

El objetivo principal de la investigación fue determinar la incidencia del control interno en la gestión financiera de la Sociedad de Beneficencia de Tarapoto. Para ello, empleamos un diseño de investigación básica no experimental de tipo transversal y nivel descriptivo correlacional, utilizando herramientas como guías de entrevista, listas de cotejo y guías de análisis documental, con una población muestral de 24 trabajadores administrativos. Los hallazgos revelaron deficiencias en el control interno de la beneficencia, lo que generó pérdidas económicas significativas y, mediante la aplicación de ratios, identificamos un déficit en utilidades. Concluimos que el control interno tiene una influencia significativa en la gestión financiera de la sociedad, siendo crucial implementar estrategias para minimizar los riesgos y lograr las metas internas, subrayando que un control interno eficiente podría llevar a mejores indicadores financieros.

show abstract

Internal controls driven by mindfulness toward enhanced ethical behaviors: Empirical evidence from Vietnam

Cited by 8 publications

References 73 publications

Mere facade? Is greenwashing behaviour lower in low‐carbon corporates?

Mere facade? Is greenwashing behaviour lower in low‐carbon corporates?

Influences of Internal Control on Enterprise Performance: Does an Information System Make a Difference?

Prácticas de control interno y estrategias de gestión financiera en sociedades de beneficencia peruanas: Caso de estudio Tarapoto

Contact Info

Product

Resources

About