Internal controls driven by mindfulness toward enhanced ethical behaviors: Empirical evidence from Vietnam
This study develops and tests a moderated mediation model regarding the effectiveness of internal control structure on organizational ethical behaviors via the mediating role of internal control effectiveness and the moderating role of organizational mindfulness in the relationship between internal...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Elsevier
2023-07-01
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| Series: | Heliyon |
| Subjects: | |
| Online Access: | http://www.sciencedirect.com/science/article/pii/S2405844023052106 |
| _version_ | 1827892272514990080 |
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| author | Nguyen Phong Nguyen Tu Thanh Hoai |
| author_facet | Nguyen Phong Nguyen Tu Thanh Hoai |
| author_sort | Nguyen Phong Nguyen |
| collection | DOAJ |
| description | This study develops and tests a moderated mediation model regarding the effectiveness of internal control structure on organizational ethical behaviors via the mediating role of internal control effectiveness and the moderating role of organizational mindfulness in the relationship between internal control structure and internal control effectiveness. The proposed model and its hypotheses were tested using partial least squares structural equation modeling (PLS-SEM) in SmartPLS3 with survey data from 540 large Vietnamese manufacturing and service firms. This study found the following: (1) The internal control structure positively affects internal control effectiveness, which in turn promotes ethical organizational behaviors; and (2) The effect of internal control structure on internal control effectiveness is amplified by strengthening organizational mindfulness. The findings demonstrate that combining internal control systems and organizational mindfulness contributes to the ethical business practices of firms in an emerging market. Our study bridges the gap in the literature on internal control and mindfulness by providing empirical evidence on how the interaction between organizational mindfulness and internal control systems can promote ethical business practices. Additionally, our study advances the current understanding of how internal control systems can interact with organizational mindfulness to influence ethical business practices in the context of an emerging market. |
| first_indexed | 2024-03-12T21:37:27Z |
| format | Article |
| id | doaj.art-5bae7b6e5e9245a7811d03f47a95ca4b |
| institution | Directory Open Access Journal |
| issn | 2405-8440 |
| language | English |
| last_indexed | 2024-03-12T21:37:27Z |
| publishDate | 2023-07-01 |
| publisher | Elsevier |
| record_format | Article |
| series | Heliyon |
| spelling | doaj.art-5bae7b6e5e9245a7811d03f47a95ca4b2023-07-27T05:58:13ZengElsevierHeliyon2405-84402023-07-0197e18002Internal controls driven by mindfulness toward enhanced ethical behaviors: Empirical evidence from VietnamNguyen Phong Nguyen0Tu Thanh Hoai1School of Accounting, University of Economics Ho Chi Minh City, Ho Chi Minh City, Viet NamCorresponding author.; School of Accounting, University of Economics Ho Chi Minh City, Ho Chi Minh City, Viet NamThis study develops and tests a moderated mediation model regarding the effectiveness of internal control structure on organizational ethical behaviors via the mediating role of internal control effectiveness and the moderating role of organizational mindfulness in the relationship between internal control structure and internal control effectiveness. The proposed model and its hypotheses were tested using partial least squares structural equation modeling (PLS-SEM) in SmartPLS3 with survey data from 540 large Vietnamese manufacturing and service firms. This study found the following: (1) The internal control structure positively affects internal control effectiveness, which in turn promotes ethical organizational behaviors; and (2) The effect of internal control structure on internal control effectiveness is amplified by strengthening organizational mindfulness. The findings demonstrate that combining internal control systems and organizational mindfulness contributes to the ethical business practices of firms in an emerging market. Our study bridges the gap in the literature on internal control and mindfulness by providing empirical evidence on how the interaction between organizational mindfulness and internal control systems can promote ethical business practices. Additionally, our study advances the current understanding of how internal control systems can interact with organizational mindfulness to influence ethical business practices in the context of an emerging market.http://www.sciencedirect.com/science/article/pii/S2405844023052106Internal control structureInternal control effectivenessOrganizational mindfulnessEthical behaviorsEmerging marketsVietnam |
| spellingShingle | Nguyen Phong Nguyen Tu Thanh Hoai Internal controls driven by mindfulness toward enhanced ethical behaviors: Empirical evidence from Vietnam Heliyon Internal control structure Internal control effectiveness Organizational mindfulness Ethical behaviors Emerging markets Vietnam |
| title | Internal controls driven by mindfulness toward enhanced ethical behaviors: Empirical evidence from Vietnam |
| title_full | Internal controls driven by mindfulness toward enhanced ethical behaviors: Empirical evidence from Vietnam |
| title_fullStr | Internal controls driven by mindfulness toward enhanced ethical behaviors: Empirical evidence from Vietnam |
| title_full_unstemmed | Internal controls driven by mindfulness toward enhanced ethical behaviors: Empirical evidence from Vietnam |
| title_short | Internal controls driven by mindfulness toward enhanced ethical behaviors: Empirical evidence from Vietnam |
| title_sort | internal controls driven by mindfulness toward enhanced ethical behaviors empirical evidence from vietnam |
| topic | Internal control structure Internal control effectiveness Organizational mindfulness Ethical behaviors Emerging markets Vietnam |
| url | http://www.sciencedirect.com/science/article/pii/S2405844023052106 |
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