Employee theft. The unlawful and unauthorized removal of cash, cash equivalents, and inventory by individuals on the active or inactive payroll (Payne, 1981) Ethical culture. The attitude regarding what is right and what is wrong within the framework of the small business entity work environment (Gross-Shaefer, 2000). Group theft. The collaboration of various employees, jointly, to steal, pilfers, and removes cash and inventory from the small business entity (Association of Certified Fraud Examiners, 2006). Organizational climate. Organizational climate is the characteristic behavioral processes in an institution at one particular point in time, which reflect the members’ values, attitudes, and beliefs (Borne, 2006)Psychological climate. Psychological climate is not concrete organizational features, but rather personal meaning based on the individuals’ values and experiences within organization (James, Hater, Bent, & Bruni, 1978).Shrinkage. The willful act of removing inventory by dishonest employees for the purposes of self-benefit, resulting in selling the inventory on the black market (Wells, 2003) Small business. The Government of Vietnam currently defines small business as a Vietnamese businesses establishment with registered capital of no more than Vietnam dong (VND) 20 billion (equivalent to USD 1.1 million) or with an workforce of no more than 200 regular employees (Government of Vietnam, 2009).Work environment. Work environment is the elements that set the climate of a college in social, political, economic, and technological aspects (Borne, 2006).
Leadership. Leadership is the ability to influence a group toward the achievement of goals (Robbins, 2005). Leadership is the process of getting a group to take action that embodies the leader’s purposes or shared purposes (Sergiovanni, 1996).
Leadership style. The manner by which an individual in the position of authority lead others (Bass & Avolio, 1998); the pattern of behavior that you use when trying to influence the behaviors of others as perceived by them (Blanchard, 1985)
Organizational culture. Helmreich and Merritt (1999) defined organizational culture as the values, beliefs, assumptions, rituals, symbols and behaviors that define a group, especially in relations to other groups or organizations.
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