Effects of ethics management on ethical climate and behavior in oil refineries
Keywords:
Compliance, ethics management, ethical climate, ethical behavior.
Abstract
Objective: The objective of this study is to analyze the influence of ethics management (formal and informal) on the ethical work climate and individual ethical behavior of employees of oil refineries that have compliance programs.
Method: The study is characterized as a survey, made possible from the perception of oil refinery employees with compliance programs, through the technique of structural equation modeling with partial least squares estimation (PLS-SEM).
Originality/relevance: Oil refineries have considerable participation in the economic growth of the country, even after corporate scandals that have shaken their structures and image. The literature points to the growing concern of these organizations with ethical issues in recent years. Thus, to recover their prestige, many of these organizations have resorted to the creation of compliance programs as a resource to regain their prestige. However, the effectiveness of these programs for the orchestration of ethics management and the respective ethical outcomes still presents little evidence.
Results: The findings indicate that ethics management (formal and informal) directly influences the ethical work climate and indirectly influences individual ethical behavior. It means that formal and informal ethics management contributes directly and indirectly (via the ethical work climate) to the achievement of individual ethical behavior by employees, and can be used as a resource for refineries to be engaged in having ethics present in their actions, generating greater credibility for the organizations.
Theoretical/methodological/practical contributions: The findings contribute to the organizational literature and practice by pointing out managerial means (formal and informal ethics controls) to orchestrate ethical intentions and behaviors in employees, especially in the context of compliance programs in oil refineries.
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References
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Bido, D. D. S. & Silva, D. D. (2019). SmartPLS 3: especificações, estimação, avaliação e relato. Administração: Ensino e Pesquisa, 20, (2), 488-536.https://doi.org/10.13058/raep.2019.v20n2.1545
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Hair Jr., J. F., Hult, G.T.M., Ringle, C.M. & Sarstedt, M. (2017). A primer on partial least squares structural equation modeling (PLS-SEM). Los Angeles: Sage.
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European Business Review, 31(1), 2-24. https://doi.org/10.1108/EBR-11-2018-0203
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Hauser, C. (2019). Fighting Against Corruption: Does Anti-corruption Training Make Any Diffence?. Journal of Business Ethics, 159, 281-299. https://doi.org/10.1007/s10551-018-3808-3
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Khaltar, O. & Moon, M. J. (2020). Effects of ethics and performance management on organizational performance in the public sector. Public Integrity, 22(4), 372-394. https://doi.org/10.1080/10999922.2019.1615163
Koprowski, S., Krein, V., Mazzioni, S. & Dal Magro, C. B. (2021). Governança corporativa e conexões políticas nas práticas anticorrupção. Revista de Administração de Empresas, 61(2), 1-14. https://doi.org/10.1590/S0034-759020210202
Lasaková, A., Remisová, A. & Bohinká, A. (2021). Best practices in ethics management: Insights from a qualitative study in Slovakia. Business Ethics, the Environment & Responsibility, 30(1), 54-75.
Lau, P. Y. Y., Tong, J. L. T., Lien, B. Y. H., Hsu, Y. C., & Chong, C. L. (2017). Ethical work climate, employee commitment and proactive customer service performance: Test of the mediating effects of organizational politics. Journal of Retailing and Consumer Services, 35, 20-26. https://doi.org/10.1016/j.jretconser.2016.11.004
Lu, C. S., & Lin, C. C. (2014). The effects of ethical leadership and ethical climate on employee ethical behavior in the international port context. Journal of Business Ethics, 124(2), 209-223. https://doi.org/10.1007/s10551-013-1868-y
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Treviño, L. K. (1986). Ethical Decision Making in Organizations: A Person-Situation Interactionist Model. Academy of Management, 11(3), 601-617 https://doi.org/10.5465/amr.1986.4306235
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Armstrong, J. S. & Overton, T. S. (1977). Estimating nonresponse bias in mail surveys. Journal of marketing research, 14(3), 396-402.https://doi.org/10.1177/002224377701400320
Assi, M. A. (2017). Governança, riscos e Compliance: mudando a conduta nos negócios. 1 ed. São Paulo: Saint Paul.
Bellora-Bienengräber, L, Radtke, R. R. & Windener, S. K. (2022). Counterproductive work behaviors and work climate: The role of an ethically focused management control system and peers’ self-focused behavior. Accounting, Organizations and Society, 96, 101-275. https://doi.org/10.1016/j.aos.2021.101275
Bido, D. D. S. & Silva, D. D. (2019). SmartPLS 3: especificações, estimação, avaliação e relato. Administração: Ensino e Pesquisa, 20, (2), 488-536.https://doi.org/10.13058/raep.2019.v20n2.1545
Brenner, S. N. (1992). Ethics programs and their dimensions. Journal of Business Ethics, 11(5), 391-399. https://doi.org/10.1007/BF00870551
Brown, M. E., & Treviño, L. K. (2006). Ethical leadership: A review and future directions. The Leadership Quarterly, 17(6), 595-616. https://doi.org/10.1016/j.leaqua.2006.10.004
Ceschi, A., Sartori, R., Dickert, S. & Costantini, A. (2016). Grit or honesty– humility? New insights into the moderating role of personality between the health impairment process and counterproductive work behavior. Frontiers in Psychology, 7, 01-11. https://doi.org/10.3389/fpsyg.2016.01799
Cohen, J. (1988). Statistical power analysis for the behavioral sciences. 2ª. Ed. Psychology Press, 1988.
Coimbra, M. A. & Manzi, V. A. (2010). Manual de Compliance: preservando a boa governança e a integridade das organizações. 1. Ed. São Paulo: Atlas.
Correia, P. M. A. R., Ferreira, I. D. & Bilhim, J. F. (2019). O Papel dos Códigos de Ética na Administração no Setor da Saúde em Portugal: A Visão dos Dirigentes. Sociologia, Problemas e Práticas, 89,79-95. https://journals.openedition.org/spp/5572#
Crespo, N. F., Curado, C., Oliveira, M., & Muñoz-Pascual, L. (2021). Entrepreneurial capital leveraging innovation in micro firms: A mixed-methods perspective. Journal of Business Research, 123, 333-342. . doi.org/10.1016/j.jbusres.2020.10.001
Cruz, A. P. C. D., Frare, A. B., Accadrolli, M. C., & Horz, V. (2022). Efeitos dos controles informais e empowerment psicológico na satisfação no trabalho. Revista Contabilidade & Finanças, 33, 29-45. https://doi.org/10.1590/1808-057x202114660
Decoster, S., Stouten, J., & Tripp, T. M. (2021). When employees retaliate against self-serving leaders: The influence of the ethical climate. Journal of Business Ethics, 168(1), 195-213.https://doi.org/10.1007/s10551-019-04218-4
Dias, M. O. (2014). Ética, organização e valores éticos-morais em contexto organizacional. Gestão e Desenvolvimento, 22, 89-113. http://dx.doi.org/10.7559/gestaoedesenvolvimento.2014.259
Ebeling, F. (2016). Variedades de capitalismo e complementaridades institucionais: uma análise da política petrolífera brasileira e da viabilidade do “Projeto Pré-Sal”. Cadernos EBAPE.BR, 14(1), 418-439. https://doi.org/10.1590/1679-395117001
Ellemers, N., Pagliaro. & Barreto, (2013). M. Morality and behavioral regulation in groups: a social identity approach. European Review of Social Psychology, 24, 160–193. https://doi.org/10.1080/10463283.2013.841490
Federação Brasileira dos Bancos [FEBRABAN]. (2021). Boas Práticas de Compliance. Brasília. https://portal.febraban.org.br/pagina/3228/52/pt-br/guia-compliance
Feitoza, K. P., & Chagas, D. R. (2020). Ética nas organizações de trabalho. Brazilian Journal of Development, 6(6), 38313-38322. https://doi.org/10.34117/bjdv6n6-394
Goebel, S. & Weibenberger, B. E. (2017). The relationship between informal controls, ethical work climates, and organizational performance. Journal of Business Ethics, 141(3), 505-528. https://doi.org/10.1007/s10551-015-2700-7
Hair Jr., J. F., Hult, G.T.M., Ringle, C.M. & Sarstedt, M. (2017). A primer on partial least squares structural equation modeling (PLS-SEM). Los Angeles: Sage.
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European Business Review, 31(1), 2-24. https://doi.org/10.1108/EBR-11-2018-0203
Haldorai, K., Kim W.G., Chang, H.S. & Li, J.J. (2020). Workplace spirituality as a mediator between ethical climate and workplace deviant behavior. International Journal of Hospitality Management, 86, 102-372. https://doi.org/10.1016/j.ijhm.2019.102372
Hauser, C. (2019). Fighting Against Corruption: Does Anti-corruption Training Make Any Diffence?. Journal of Business Ethics, 159, 281-299. https://doi.org/10.1007/s10551-018-3808-3
Hauser, C. (2020). From Preaching to Behavioral Change: Fostering Ethics and Compliance Learning in the Workplace. Journal of Business Ethics, 162, 835-855. https://doi.org/10.1007/s10551-019-04364-9
Instituto Brasileiro de Petróleo, Gás e Biocombustíveis [IBP]. (2020). Guia de boas práticas em integridade corporativa para o setor de óleo e gás. Rio de Janeiro: IBP. Disponível em: https://www.ibp.org.br/personalizado/uploads/2021/12/reate-2020.pdf.
Khaltar, O. & Moon, M. J. (2020). Effects of ethics and performance management on organizational performance in the public sector. Public Integrity, 22(4), 372-394. https://doi.org/10.1080/10999922.2019.1615163
Koprowski, S., Krein, V., Mazzioni, S. & Dal Magro, C. B. (2021). Governança corporativa e conexões políticas nas práticas anticorrupção. Revista de Administração de Empresas, 61(2), 1-14. https://doi.org/10.1590/S0034-759020210202
Lasaková, A., Remisová, A. & Bohinká, A. (2021). Best practices in ethics management: Insights from a qualitative study in Slovakia. Business Ethics, the Environment & Responsibility, 30(1), 54-75.
Lau, P. Y. Y., Tong, J. L. T., Lien, B. Y. H., Hsu, Y. C., & Chong, C. L. (2017). Ethical work climate, employee commitment and proactive customer service performance: Test of the mediating effects of organizational politics. Journal of Retailing and Consumer Services, 35, 20-26. https://doi.org/10.1016/j.jretconser.2016.11.004
Lu, C. S., & Lin, C. C. (2014). The effects of ethical leadership and ethical climate on employee ethical behavior in the international port context. Journal of Business Ethics, 124(2), 209-223. https://doi.org/10.1007/s10551-013-1868-y
Luria, G., & Yagil, D. (2008). Procedural justice, ethical climate and service outcomes in restaurants. International Journal of Hospitality Management, 27(2), 276-283. https://doi.org/10.1016/j.ijhm.2007.07.022
Luz, I. P., Wagnitz, P. R., & Rengel, R. (2021). Influência do clima ético na conduta de trapaça acadêmica mediada pelo interesse próprio: um estudo com discentes de contabilidade. Revista Catarinense da Ciência Contábil, 20, e3168-e3168. https://doi.org/10.16930/2237-766220213168
Melo, H. P. A., & de Lima, A. C. (2019). Da formalidade prescrita à cultura de integridade: escala de intensidade compliance como resposta às fraudes e riscos regulatórios no Brasil. Revista Ambiente Contábil, 11(1), 280-304. https://doi.org/10.21680/2176-9036.2019v11n1ID15404
Ministério Público Federal. [MPF]. (2021). Operação Lava Jato. Acesso em 17 jun. 2022. http://www.mpf.mp.br/grandes-casos/lava-jato
Mulki, J. & Lassk, F.G. (2019). Joint impact of ethical climate and external work locus of control on job meaningfulness. Journal of Business Research, 99, 46-56.https://doi.org/10.1016/j.jbusres.2019.02.007
Nakamura, E. A. M. V., Nakamura, W. T. & Jones, G. D. C. (2019). Necessidade de estrutura de compliance nas instituições financeiras. Revista Gestão & Tecnologia, 19(5), 257-275. https://doi.org/10.20397/2177-6652/2019.v19i5.1752
Newman, A., Round, H., Bhattacharya, S., & Roy, A. (2017). Ethical climates in organizations: A review and research agenda. Business Ethics Quarterly, 27(4), 475-512. https://doi.org/10.1017/beq.2017.23
Olson, L. (1998). Hospital nurses’ perceptions of the ethical climate of their work setting. Journal of Nursing Scholarship, 30, 345-349. https://doi.org/10.1111/j.1547-5069.1998.tb01331.x
Padula, A. J. A. & Albuquerque, P. H. M. (2018). Corrupção governamental no mercado de capitais: um estudo acerca da Operação Lava Jato. Revista de Administração de Empresas, 58(4), 405-417. https://doi.org/10.1590/S0034-759020180406
Peterson, D. K. (2002). The relationship between unethical behavior and the dimensions of the ethical climate questionnaire. Journal of Business Ethics, 41, 313-326. https://doi.org/10.1023/A:1021243117958
Podsakoff, P., Mackenzie, P., Lee, J. Y. & Podsakoff, N. (2003). Common method biases in behavioral research: A critical review of the literature and recommended remedies. Journal of Applied Psychology, 88(5), 879-903. https://doi.org/10.1037/0021-9010.88.5.879
Rego, A. (2002). Climas éticos e comportamentos de cidadania organizacional. Revista de Administração de Empresas, 42(1), 50-63. https://doi.org/10.1590/S0034-75902002000100006
Roldo, F. R. & Thaines, A. H. (2020). Compliance como ferramenta na prevenção de riscos e no combate à fraude organizacional. Revista Eletrônica de Ciências Contábeis, 9(1), 241-271 https://doi.org/10.1177%2F1476127016685237
Schembera, S. & Scherer, A. G. (2017). Organizational strategies in the context of legitimacy loss: Radical versus gradual responses to disclosed corruption. Strategic Organization, 15(3), 301- 337. https://doi.org/10.1177%2F1476127016685237
Seefeld, R. & Rese, N. (2020). Para bom entendedor, meia palavra basta?!”: um estudo sobre as narrativas produzidas por agentes de mídia na tradução do papel dos envolvidos na Operação Lava Jato. Cadernos EBAPE.BR, 18(1), 124-141. https://doi.org/10.1590/1679-395120190025
Souza, T., Filardi, F. & Irigara,Y, H. (2020). Compliance no setor de óleo e gás na percepção dos gestores. Revista Eletrônica de Estratégia e Negócios, 13, 130-167. https://doi.org/10.19177/reen.v13e22020130-167
Stacchezzini, R., Rossignoli, F.& Corbella, S. (2020). Corporate governance in practice: the role of practitioners’ understanding in implementing compliance programs. Accounting, Auditing & Accountability Journal, 33(4), 887-911. https://doi.org/10.1108/AAAJ-08-2016-2685
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Published
2025-09-11
How to Cite
Accadrolli, M. C., Frare, A. B., Horz, V., Cruz, A. P. C. da, & Barbosa, M. A. G. (2025). Effects of ethics management on ethical climate and behavior in oil refineries. Enfoque: Reflexão Contábil, 44(3), 85-100. https://doi.org/10.4025/enfoque.v44i3.67700
Section
Original Articles
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