Koo, Zhi Hui (2024) The Determinants that Influence the Intention to Comply with the Codes of Conduct and Ethics: The Mediating Role of Attitude toward Compliance. Masters thesis, Tunku Abdul Rahman University of Management and Technology.
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Abstract
Codes of Conduct and Ethics play a critical role as anti-fraud controls, fostering responsible behaviour and cultivating trust, transparency, and enhanced corporate governance. Despite the widespread adoption of Codes of Ethics by most large companies worldwide, including Malaysia, reported instances of ethical malpractice persist. This has raised concerns about the efficacy of company secretaries as guardians of corporate integrity and governance, casting doubt on the overall effectiveness of ethical controls. Consequently, ethical breaches remain a pressing issue globally, underscoring the need to thoroughly examine the effectiveness of adherence to Codes of Conduct and Ethics. Currently, existing literature on compliance intentions has primarily focused on domains like information security and workplace safety, leaving a notable gap in understanding compliance intentions regarding Codes of Conduct and Ethics. This study aims to bridge this gap by investigating the relationship between Perceived Management Commitment, the Perceived Cost of Compliance, and Attitude towards Compliance with corporate Codes of Conduct and Ethics among individual employees through the lens of Theory of Planned Behaviour. This aspect remains underexplored in the field, which has predominantly concentrated on the organisational level. In pursuit of the aforementioned objectives, a total of 207 samples, including practising company secretaries and students from specific programs at Tunku Abdul Rahman University of Management and Technology, were gathered via an online questionnaire using Google Forms. Data analysis was conducted using two statistical software packages. The statistical findings reveal that Perceived Management Commitment and Attitude towards Compliance exert a positive effect on compliance intention. Similarly, Attitude towards Compliance is positively affected by Perceived Management Commitment. Conversely, Perceived Cost of Compliance has a negative effect on compliance, while Attitude towards Compliance is negatively influenced by Perceived Cost of Compliance. Furthermore, Attitude towards Compliance is found to mediate the relationship between Perceived Management Commitment and Perceived Cost of Compliance to compliance intention. The results of this study are expected to yield significant theoretical and practical implications, emphasising the importance of various factors influencing individuals' choices regarding compliance. As the study concludes, it acknowledges certain limitations and suggests potential avenues for future studies aimed at deepening the understanding of compliance intentions with corporate Codes of Conduct and Ethics. Additionally, it proposes the development of effective strategies to strengthen corporate governance mechanisms in Malaysia, thereby addressing ethical breaches more effectively.
Item Type: | Thesis / Dissertation (Masters) |
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Subjects: | Social Sciences > Commerce > Business ethics Social Sciences > Management > Corporate governance |
Faculties: | Faculty of Accountancy, Finance & Business > Master of Corporate Governance |
Depositing User: | Library Staff |
Date Deposited: | 30 Aug 2024 03:19 |
Last Modified: | 11 Sep 2024 08:12 |
URI: | https://eprints.tarc.edu.my/id/eprint/29941 |