Ethical decision-making practices in SMEs: the role of risk acceptance and confidence level
Mohammad Rashed Hasa Polas (),
Mosab I. Tabash,
Asghar Afshar Jahanshahi and
Valentina Gomes Haensel Schmitt
International Journal of Business Governance and Ethics, 2022, vol. 16, issue 4, 437-462
Abstract:
The aim of this study is to examine the factors influencing ethical business decision-making on environmental issues, among employees of SMEs. To do so, a survey study was performed with 394 top managers of SMEs in the UAE using a questionnaire, and the data was statistically evaluated using SmartPLS 3.0. The results suggest that prior technology use has significant positive relationships with ethical decision-making and the level of risk acceptance. Furthermore, perceived competitive pressure has significant positive relationships with ethical decision-making and confidence level. In comparison, the level of risk acceptance and confidence level have significant positive relationships with ethical decision-making. Results also demonstrate that the level of risk acceptance mediates the relationship between prior technology use and ethical decision-making. There is also a significant and positive association between perceived competitive pressure and ethical decision-making with a mediating impact of the confidence level.
Keywords: confidence level; ethical decision making; empirical study; risk acceptance; structural equation modelling; SEM; United Arab Emirates; UAE. (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijbget:v:16:y:2022:i:4:p:437-462
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