The HR Manager Who Proved His Worth

Revisions are shown as follows

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TEACHING NOTE

The HR Manager Who Proved His Worth

Abstract

HR Managers come in all shapes and sizes. This case details the account of one such person who took
over as the Manager HR of a multinational bank in 2010. The case is based on real life events, but the
names of the bank and the characters involved in the case have been disguised. The position was based
out of the bank’s All India Management Office in Bombay and was responsible for the HR function of the
bank in India. The bank was the Taiwan International Bank (TIB), which was globally headquartered in
Taiwan. The Indian operations of the bank were headed by a CEO to whom the Manager HR reported.
The latter was assisted by a deputy and a secretary, along with three senior officers handling staff
matters, compensation and employee communications. In 2010, the bank brought in a laterally hired
resident officer, an Indian, to take up this job for the first time (so far it had been held by an international
officer). Though the department was small, the position of the Manager HR was unique as it wielded
enormous power and the careers of all the officers and staff in the bank depended on his views. It was
rarely that the CEO did not agree with his decisions to transfer, dismiss, promote or demote an officer.
This new Indian Manager HR was a career banker and had been with TIB for over seven years. The case
details how the Manager HR went about his job soon after taking over and the consequences this had on
the Indian operations and the morale of officers. The case also details how a strong Group Staff
Controller, a position based in Head Office, professionally handles complex HR related issues which he
comes across in the course of his work. The decision focus of the case is organizational ethics.

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Key Words: Organizational Ethics, HR Systems, Reporting Structure

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Use & Objectives:

Courses and Levels

The case is meant to be taken up ideally at the post graduate level, in a class for MBA or post graduate

students in management, specifically for students specializing in Organizational Development/ Human

Resource Management. It will specifically benefit students studying the processes and implications of

working unethically, which is the decision focus of the case. It will be especially useful for teaching about

the challenges of working in an overseas environment where the culture is different and the issues which

come up when recruiting staff for a complex industry. The case will be specifically useful for bankers, in

order to bring out how transgressions of laid down procedures, especially mishandling of reporting lines

should be handled, because these procedures are sacrosanct in a bank. Reporting lines are required in

any organization in order (also) to ensure that only the relevant and required information moves up and

down the line. Ideally the students analyzing this case should have a minimum of three years’ work

experience in order to fully understand this and the case’s multi layered nuances.

Learning Objectives

This case will help students to improve their understanding of several important issues relating to how

they should view and react to issues arising from dealing with unethical practices. It will also make them

aware of what can happen if systems are deliberately flouted and reporting protocol relating to

information flows are ignored. Specifically it will help them to:

 Select the right people, who are aware of the culture of the organization and what this culture

implies in terms of working ethically.

 Communicate the working standards expected of its employees; especially newly trained ones.

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 Compare and contrast issues relating to how and why employees can view the same issue from

different perspectives.

 Analyze the challenges an employee can face when he or she tries to do things in the

organization which are not ethical.

 Evaluate the different ways in which errant employees should be handled.

 Interpret the linkages to the management of change.

 Contrast strategies for systemic change.

A Brief Background

While the events in the case center on the inappropriate sourcing and using of information, the real

issue is of the selection of Singh and how he became a major problem for the bank.

These were compounded by the errors on the part of the Area Management in how they chose this

individual and how they prioritized what he had to do in this role.

It is possible that if the Group Staff Controller had stepped in earlier the situations detailed in the case

would not have arisen. The reporting lines from the Head Office to the Area office and then to the

branches is a very tight one and the Group Staff Controller’s early intervention could have possibly

resolved the issue as his views would have carried weight.

The communication and reporting lines between the Area Management Office/Controlling Office and

the branches in a country are sacrosanct and have to be treated with respect. In well-structured and

well-managed organizations, employees working in the Area Management Office or Head Office will

invariably go through the branch head in case they require any information from that branch. Similarly,

any information sent from the branch to the Area Management Office will be brought to the attention of

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the branch manager before it leaves the branch. In many organizations, the practice is that any letter

sent to the Area Management Office is signed only by the branch head.

The Chain of Command relating to information flow is thus clearly laid down. This Chain comprises of

Authority, Responsibility, and Accountability and the link which runs through all three is information as

each of the components needs information in order to be effective.

 Authority is a manager's formal and legitimate right to make decisions, issue orders, and

allocate resources to achieve organizationally desired outcomes.

 Responsibility means an employee's duty to perform assigned task or activities.

 Accountability means that those with authority and responsibility must report and justify task

outcomes to those above them in the chain of command.

It will be observed that here is a close link between this Chain of Command and the relationship

between the branch and the Area Management Office. The last item in the three points mentioned

(Accountability) is the meeting point of Authority and Responsibility. Funneling of information in the

right direction and of the appropriate type is required in order to protect and maintain Accountability.

Accountability means having the right information to do a job. Having or trying to obtain information

which is not required to perform the job is unethical.

The foregoing description about the links between the Area Management Office and the branches

reveals how important it is to bring in the ‘right’ people into the former office. What they say and do can

have a profound impact on the way branches function in their day to day operations as well as on the

policies they follow. In the case, Singh who was hired into this key role violated the chain of command

and autonomy of Branch heads. His actions led to unethical issues in TIB.

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Conceptual Perspectives

The linkages and importance given to the key perspective being analyzed in this case comes out

clearly in the foregoing brief review of conceptual foundations. The importance of working ethically

if an organization has to sustain itself over a long period of time is also evident from a study of the

literature.  This case focuses on the role of business ethics in a large organization, a multinational

bank.

Interestingly, some authors (Collins, 1994) call Business ethics an oxymoron. Matten and Cramen

(2010) define business ethics as the study of business situations activities and decisions where

issues of morally right and wrong are addressed and Trevino and Nelson (2010) defined ethics is

the situation where values are in conflict. “Business ethics (also corporate ethics) is a form

of applied ethics or professional ethics that examines ethical principles and moral or ethical

problems that arise in a business environment. “ (Stanford Encyclopedia of Philosophy, 2008)

Organizational change has been looked at as an issue of politics and power and very often a planned

approach to change has been overlooked (Burnes, B. 2009). Gotsis and Kortezi (2010) in their

study on organizational politics, aimed to contribute to a conceptualization of organizational

politics that underscores the possibility of developing positive political behavior at the workplace.

Crane, Palazzon etal (2014) discuss the useful aspects of shared value, and see it as a reactionary

rather than transformational response to the crisis of capitalism. This article critiques Porter and

Kramer’s concept of creating shared value. The strengths are that it connects strategy and social

goals, and other disconnected areas of research. However, the concept ignores the discomfort

inherent to business activity; it is about business compliance; and it is based on the corporation’s

role in society.

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Albrecht (1996) stresses upon the moderating effect of ‘internal controls’ on employee perceptions

of organizational justice, which helps in reducing the likelihood of frauds. This paper emphasizes

that perception of employees towards the organization’s focus on ethical environment has a role to

play in preventing unethical practices in banks.

Trevino, Weaver and Brown (2008) indicated importance of perception of senior management to

ethics, the study shows that senior managers were important to the management of ethics in

organizations. senior managers were likely to show a more positive perception of organizational

ethics than other employees. This could be because of their role and organizational identity. lower

level employees had the tendency to be cynical about the organization's ethics.

Laouisset (2009) define organizational ethics and link it to organizational commitment. The paper

also links ethics to it to scholarly literature. One important finding is the strong correlation between

ethics and both perceived and measurable organizational performance. Ethics plays two major

roles, the findings validate the two major functions played by ethics in organizations, first,

intensifying the “positive spirals”, and second, a moderating function that protects organizations

from adversarial organizational change.

Elango, Paul, Kundu and Paudel (2010) have studied the impact of individual ethics (IE) and

organizational ethics (OE) on ethical intention (EI). Ethical intention, relates to behavior which can

be an expression of values, but also is influenced by organizational and societal variables. The

paper stresses that international context influences the environment of ethical decisions. Results

demonstrate that both IE and OE along with Ethical congruence influence EI. The paper further

indicates that Younger managers were more influenced by organizational ethics than older

managers. The findings clearly show the need to create governance mechanisms to increase ethical

congruence, so that managers could make ethical choices in decision making for organizations

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Influence of cultural differences on ethics is discussed by Andrew Crane, Dirk Matten (2014). This

interesting study shows that although traditional social values have been ingrained in Asian

cultures for centuries, the Western concept of business ethics is still an emerging discipline

throughout Asia. Top management is responsible for ethics in Asia unlike England where social

control is responsible.

The problem of workforce localization highlighted by the case can be viewed from the perspective of

Change Management. A company needs to have a clear idea of why it is embarking on a process of

replacing existing staff with local hires. Localization may be motivated by internal pressures or external

pressures. In the case of TIB, localization is being driven by internal objectives which have been carefully

considered. It is also common that governments in some countries may introduce policies for minimum

proportion of local hires. Forstenlechner et al (2012) state that the countries of the Arabian Gulf are

requiring their public sector companies to hire locals because of the high unemployment rate among the

locals. It is also likely that unexpected circumstances may lead a company to decide to change the

nature of their workforce. For instance, a drastic change in foreign exchange rates may make it

uneconomic to retain expatriate employees, necessitating local replacements in those positions.

The management of change whether it is in a country (e.g. localization) or in an organization (e.g. a

change in structure), has its own set of challenges. Naturally, the former poses the bigger set.

Localization, which is what we are dealing with in this case, is closely connected to the management of

change and the operating link here is the taking of risks. Risk taking inevitably produces both bigger

successes and bigger failures. But by surviving difficult experiences, people build up a certain amount of

immunity to hardship. With clarity of thought, they realize the value of the importance of change and

this clarity is what leads to change becoming a motivator and can lead to further changes being made by

a company. Once the comfort barrier is crossed, the employees realize the value of the change and can

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then go on to become champions of the change. The key, as Kotter (1996) said, lies in seeing the vision

of the future.

The only danger in going full tilt into a change process is that even though the end result which is

envisaged is the same, the fact that a certain set of processes succeeded in one place need not mean

that the same success can be replicated in another. The concept of “mimetic isomorphism” – the

tendency to imitate something because it succeeded elsewhere – can rear its head and manage to upset

the apple cart. As far as localizing is concerned, the same processes which a company used in Singapore,

need not necessarily work in India. The context is different and can make all the difference. The

approach therefore has to take into account the sensitivities prevailing in a country, its organizations

and its people.

In some countries the process of localization can be comparatively easy because of the nature of the

government. Thus Saudi Arabia can pass royal decrees which will ensure that Saudization moves fast;

this will not be possible in a country with a democratic rule in place. With an aim of creating new jobs

through the process of assimilation, i.e. replacement of foreign workers with Saudi nationals, the Saudi

Arabia initiated in 1994 the Saudization program intensively implemented during the Sixth Development

Plan (1995– 1999) of the country (Alanezi, 2012). The program focuses on setting quotas for the number

of nationals which private firms should hire aiming at increasing the Saudi jobs in the private sector.

The extant literature on workforce localization has a variety of studies looking into strategies employed

by firms when moving to other countries as well as when they want to hire locals for their international

operations. Rosenzweig and Nohria (1994) found that local affiliates tend to follow local HR practices in

general, but are likely to have differences among specific practices. They found that degree of similarity

to local practices is dependent on how the local entity was created, the dependence on local resources,

the availability of expatriate managers and staff, and, how well the local office communicated with the

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parent. In a study of Finnish firms operating in Japan, Ojala (2008) showed that firms prefer to hire a mix

of local managers and expatriates who had experience in the local market. In a study of localization

practices in Oman, Swailes et al (2012) found that the supply of Omani nationals was a problem as was

the employers’ preferences for expatriates. This phenomenon is likely to appear in other countries as

well. Till the local workforce see the jobs available in transnational firms are desirable, they will not

apply for those jobs. Alanezi (2012) showed that recruitment, training and the role of HR director were

found to be powerful determinants of localization success. Chi-Sum and Law(1999) proposed a model

for localization, comprising of three stages--Planning, Localizing and Consolidating. The Localizing stage

emphasizes on ‘selecting local managers and motivating them’ as the most critical phase on which

hinges the success of the localization process. Alanezi (2012) also found that multinational enterprises

in the Kingdom of Saudi Arabia which operate in the petrochemical sector are more likely to succeed in

their localization polices than other industries.

Racelis (2010) indicated that organizational research in the last two decades has paid greater attention

to the topic of culture as a potential key or critical lever for better understanding of organizations.

Culture is also the key to building ethical organizations. Culture has drawn attention to the long-

neglected, subjective, or "soft" side, of organizational life. Organizational culture refers to the

assumptions, beliefs, goals, knowledge and values that are shared by organizational members. Culture

represents the high-information "ideal factors" in a system or organization that exerts significant and

partly independent influence on human events. When an individual is faced with an ethical dilemma, his

or her value system will color the perception of the ethical ramifications of the situation. It will make

them act in a particular way and this study is important in showing managers how employees can be

trained to act ethically. As TIB proceeds with its localization initiative, and adding lateral hires from other

banks will be a necessity. It therefore becomes necessary to include formal training processes that will

help the new hires to adopt the ethical standards that are part of the TIB culture.

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Teaching Plan

The case is best used in a class of around two and half hours duration. The case provides scope for the

discussion of multiple topics with the focus being on ethical performance and the importance of not

transgressing rules and regulations of the organization.

The instructor should ask the students to come prepared to specifically answer the following questions:

1. What do you feel will be the internal and reputational repercussions on the bank because of

what Singh tried to do?

2. Were the decisions which Stan Griffith recommended appropriate for the situation? Or should

he have taken a softer or a more firm route?

3. Specifically, were the punishments meted out to Singh and his cronies appropriate?

4. Should Selby at the beginning have done anything to prevent Singh from taking over the job of

Manager HR?

The instructor should begin the class asking a general question as to whether anyone has experienced

such an event or heard of something akin to it (this is where the work experience of the students

becomes important). He or she can then delve deeper into the subject by opening up with leading

questions such as “what would you do if you were in the place of Mathias when he found out what

Singh was doing?”

Preferably after the initial questions are asked, the class should be asked to form groups of four to five

individuals and discuss the case in detail and identify the main issues which the incidents raise. This

should be for at least one hour. They should then make presentations which should include the issues

identified. Active class participation should be encouraged by the instructor.

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Alternatively, the instructor can make the entire class discussion driven, with him or her acting as the

facilitator. If so, the recommended balance for analyses is as follows:

1. Introduction to the case – 30 minutes

2. Discussion of Indian working conditions – 20 minutes

3. Ethical issues which are highlighted by the case – 45 minutes

4. Possible solutions – 45 minutes

5. Wrap Up – 10 minutes

Discussion Questions and Answers

1. What are the links between ethical practices and competitive advantage for an organization?

What are your views about the role Singh played in the events narrated?

From the perspective of competitive advantage, an organization can be seen as a unique collection

of resources and it has to make use of these resources to arrive at a competitive advantage when

compared to its rivals. . This possession of key resources, along with their effective development and

deployment, allows it to achieve competitive advantage and succeed in the marketplace.

These key resources become a source of sustained competitive advantage when they create unique

value, when they are rare, when they are imperfectly imitable, and when they reside in an effective

organization. Compromising on ethical practices for the sake of short term gains is a dangerous

route to follow. This includes the practice of ensuring the right person job fit and person

organization fit. The HR manager has a significant role in implementing ethics.

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Singh did everything possible that he should not have done. As a professional manager holding a

senior position at an all India level, it was up to him to set the standards which should have been

followed by the bank’s employees. By tampering with the system and planting his own people in

branches, he conveyed the message (definitely at least to ‘his people’) that he was not averse to

bending, if not breaking, the rules of the game. He also subverted the authority of the branch

manager who would not have been aware that critical information was being leaked from the

branch. The position of Manager HR is dependent on getting information from branches but not by

going about this the way it was done by Singh.

2. Did Selby and Humphreys show the requisite skills when they identified Singh to be the HR

Manager? Did they focus enough on looking into his ‘ethical suitability’?

Unfortunately both of them failed very badly in the way they identified the potential Manager HR.

The fact that they thought that Singh, being a Sikh, was neither a North nor South Indian showed an

enormous gap in their knowledge of India. Again, Singh was a lateral entry (bringing in an officer

from outside the bank to fill a position) into TIB and they should have tried to find the required

talent from within the Indian operations. They also should have probed into his methods of working

(as Victor from Head Office did) before appointing him to this sensitive post. They could have found

out about Singh’s unsuitability for the position quite easily had they taken more pains. The

insistence by the CEO on appointing Singh against Griffith’s wishes was also incorrect.

3. What are the triggers for localizing the workforce in an organization?

Any process of localization has three core tenets. The first has been the long-term aim of trying to

diversify away from an over-reliance on the capital-intensive hydrocarbons sector – one which is

dominated by the state. The second (‘bottom-up’, in Arabic: tatween) has been to overhaul

educational systems and more closely aligning the skills taught with the needs of the market). The

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third (‘top-down’, in Arabic: ihlal) has been to implement a range of direct labor market intervention

measures such as setting quotas and the allocation of certain job roles to be staffed solely by

nationals. It is a given fact that most of the time the main trigger for localization is usually the

government. Rapidly modernizing countries (such as the Middle Eastern ones) find themselves over

relying on expatriate workers who can be expensive. The reaction is to bring in skilled knowledge

workers and ask them to train the locals as quickly as possible. Quotas (for localizing) are

introduced and these have to be met or the erring company has to face penalties.

4. What are the cultural issues which can come up during the process of localizing?

The process of localizing the workforce has many pitfalls. One of the main issues which come up (in

the senior management cadre) is the sheer unwillingness of the local to defer in knowledge to a non

-national. This is especially true of the local person who has been abroad and attended one of the

popular universities to complete a degree. Another prejudice is one of employing women – and this

is unique mainly to some of the Middle Eastern countries. Coupled to this is the fact that there are

some jobs which are considered to be below the dignity of a local person – localizing these jobs is

therefore all the more difficult. It is also an unfortunate fact that this is rooted in time and some jobs

are seen traditionally as jobs for expatriates. The ones which commonly fall in this category are

mainly the menial jobs such as cleaning roads etc.

Compensation is another factor which can impede localization because of the reason that qualified

locals are sometimes in short supply and therefore can command their own salary which can be

higher than industry norms.

The cultural factor also encompasses the implicit risks that the businesses may entail if their non-

national staff commit cultural faux pas and infrastructural issues (e.g. is the current office layout

appropriate for national females?). Furthermore, it takes into account the impact that cultural

attitudes/pressures have on national recruiters. National employers may not be willing to recruit

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compatriots for certain positions, even if the given jobseeker declares that he or she is willing to

undertake such a role. Sometimes there is a strong discrepancy between the type of jobs that the

nationals are willing to do and the readiness of national employers to recruit them for such

positions.

3. What does the case teach you about the sanctity of the HR function and organizational ethics?

One of the important HR functions in a bank (and also in any other type of organization) is to ensure

that the quality of the staff in the bank improves steadily over the years. This is a job which cannot

be done in a hurry or in a mechanical manner. Again, it is the duty of the HR function to give

disinterested advice relating to matters relating to their area to senior management, when the need

arises. A lot has been written about the HR function being a business partner in an organization and

this is the best way to view this function. But the approaches to business for HR will be through the

employees and it is necessary to get the employees’ buy in to any changes envisaged which in turn

will improve the business prospects of the organization.

4. Do you see any merit at all in the way Singh behaved in terms of bringing about systemic

improvements?

The answer to this is a vehement ‘no’. While information is useful to have, this information should never

be obtained in ways which are not appropriate. What Singh did was totally against the laid down norms

of any self-respecting organization. There are many other ways to keep track of what is happening in

branches without having to resort to spies.

5. What changes in the policy could the bank undertake to prevent such occurrences in future?

The instructor should emphasize that there is nothing wrong per se in placing lateral entry officers to

senior positions. The problem for TIB arose because Singh had to be moved into position quickly

because Humphreys was leaving India. As such a more thorough search and evaluation was not carried

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out of the potential incumbent. It is important also to have career paths mapped well in advance at the

senior levels so that appropriate officers can be identified without spending too much time on the

exercise.

Epilogue

After the meeting, Selby and Mathias swung into action in order to put into effect all the various

decisions that were taken. Singh and his team in the various branches left almost immediately and the

word went around the branches as to why they were asked to leave. This in turn sent a powerful signal

to employees.

In keeping with the instructions of the Group Staff Controller, the Indianization process was not slowed

down because of the events narrated in the case, the bank finally identified a person from within the

Indian operations and promoted her to the position of Manager HR. She was seconded to Head Office

for three months so that she fully understood the HR systems before she took over the position of

Manager HR. To her credit, she did an excellent job and the department regained the good reputation it

earlier had. The Indianization went ahead smoothly and it was considered a success within the

organization.

Research Methods

This case is based on events which have been embellished in order to bring out the basic thrust of the

case, which is focused on organizational ethics. Misuse of authority is a well-known reality in the

industry and the methods used for obtaining information as described in the case are in no way unique.

As indicated in the synopsis, the characters are based on real life persons though their names have been

changed. There is also no bank in existence named ‘Taiwan International Bank.” The experience of the

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author who spent over two decades in the banking industry has also acted as a platform on which the

case was written.

Valedictory

For the record, the following were the reactions of Griffith, Selby, Mathias and Chang, many months

after the incidents described in the case.

Stan Griffith – “I knew right from the beginning that Singh was not the right person for the job. However,

Selby seemed keen on appointing him as the Manager HR and I did not want to stand in his way. But

from the way matters turned out, I should have been more firm and prevented the appointment. And I’m

glad that the new Manager HR is doing a good job.”

David Selby – “I was really keen on improving and toning up the HR systems in TIB pushing the

Indianization process and so perhaps was a bit too anxious to bring in Singh for the job of Manager HR.

in hindsight, I should have done a lot more checking on him and his ways of working as well as his

prejudices. I really should have listened to Stan in the first place. I am indeed deeply grateful to him for

helping us resolve the mess created by Singh. In the long run, the fallout from the events would have

gone a long way in telling our employees in the Indian branches as to how we expected them to carry

out their duties.”

Mike Mathias –“ I have never been so angry in my life as when I found out that my own secretary was

leaking information to that fellow. And that too, from under my nose. In fact I was never keen on getting

lateral entries in at any level into our bank and Singh’s was a very sensitive position. And when I talked

to my counterparts in the other branches, my suspicions were confirmed about information being leaked.

And I was really pleased with the support Stan gave David Selby at the end and that I was able to

oversee matters.”

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Victor Chang- “Singh was a bad choice under any circumstances. I had my suspicions and doubts about

him and unfortunately it was all true. Anyway I am glad that matters were resolved by my boss. You

have to give Stan full credit that he goes right to the heart of the problem and comes up with the right

solutions. In this case he ensured that the Indianization HR processes were put back on the rails. That’s

what I call genius.”

References

Alanezi, A. (2012) Workforce Localization Policies in Saudi Arabia: The Determinants of Successful

Implementation in Multi-National Enterprises, Proceedings of the Management, Knowledge and

Learning International Conference (MakeLearn) 2012 Knowledge and Learning: Global

Empowerment  Conference, 20-22June 2012, Celje, Slovenia, 957-968. 

Chi-Sum W, Law K. Managing(1999) Localization of Human Resources in the PRC: A Practical Model.

Journal of World Business Spring 1999; 34(1):26.

Forstenlechner, I., Madi, M. T., Selim, H. M., & Rutledge, E. J. (2012). Emiratisation: determining the

factors that influence the recruitment decisions of employers in the UAE. The International Journal of

Human Resource Management, 23(2), 406-421.

Ojala, A. (2008). Entry in a psychically distant market: Finnish small and medium-sized software firms in

Japan. European Management Journal, 26(2), 135-144.

Racelis, A. D. (2010). Relationship between Employee Perceptions of Corporate Ethics and

Organizational Culture: An Exploratory Study. Asia Pacific Management Review, 15(2), 251-260.

Rosenzweig, P. M., & Nohria, N. (1994). Influences on human resource management practices in

multinational corporations. Journal of International Business Studies, 229-251.

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Swailes, S., Al Said, L. G., & Al Fahdi, S. (2012). Localisation policy in Oman: a psychological contracting

interpretation. International journal of public sector management, 25(5), 357-372.

Albrecht, W.S. (1996). Employee Fraud, Internal Auditor, October, p6.

Andrew Crane, Dirk Matten, Business Ethics Third Edition Oxford 4-5 page 2010

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Value” University of California, Berkeley Vol. 56, No. 2, 2014

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Elango. B, Karen Paul, Sumit K. Kundu, Shishir K. Paudel  (2010),”Organizational Ethics, Individual Ethics,

and Ethical Intentions in International Decision-Making, Journal of Business Ethics, pp. 543 – 561.

Gert Wehinger, Banking in a challenging environment: Business models, ethics and approaches towards

risks OECD Journal: Financial Market Trends Volume 2012/2

Gotsis, George Kortezi, Zoe Journal of Business Ethics; Jun 2010, Vol. 93 Issue 4.

Jeffords (1992) in an empirical study suggested that internal control risks were the major contributors to

unethical practices.

Laouisset, Djamel E.(2009), Organizational Commitment to Ethics and International Ethical Perspectives:

United Arab Emirates (UAE) Banks as a Case Study  Employee Responsibilities and Rights Journal, 21. 4,

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Linda K Trevino, Katherine A Nelson, Managing Business ethics, 5 edition, Wiley, 2010

Stanford Encyclopedia of Philosophy (2008). Apr 16, 2008 Downloaded from www.Plato.stanford.edu,

last accessed 27 November 2014.

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Trevino, Linda Klebe, Weaver, Gary, R, Brown, Michael, E (2008) ,“It’s Lovely at the Top: Hierarchical

Levels, Identities, and Perceptions of Organizational Ethics, Business Ethics Quarterly, Vol .18, Issue 2 pp

233-252.

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