Proceedings of 5th Asia-Pacific Business Research Conference 17 - 18 February, 2014, Hotel Istana, Kuala Lumpur, Malaysia, ISBN: 978-1-922069-44-3 The Impact of Islamic Work Ethics on Job Performance and Organizational Commitment Mohamed Farah Abdi*, Siti Fatimah Dato’ Wira Muhamad Nor** and Nor Zuhairatun Md. Radzi*** Even though there is a lot of research focusing in ethics in the workplace, ethics still become the most commonly discussed in the recent years. This is due to continuance unethical cases in the organizations such as corruption, fraud, sexual harassment and other unethical behavior. There are several countries and organizations faced an experience and still suffering from their ethical disorder. Therefore, this study is intended to explore the view from an Islamic organization on the impact of Islamic work ethics on job performance and also to seek for the relationship between Islamic work ethics, job performance and organizational commitment. The study employed a random sampling method. Data was gathered by questionnaires that were distributed between 40 staffs and lecturers in Insaniah University College, Kedah. The first part of the questionnaire covers the demographic profile of the respondents; whereas the second part of the questionnaire tested the respondent’s level of agreement on the questions of the Islamic work ethics, job performance and organizational commitment items. The gathered data was processed by SPSS. Result of the regression analysis discovered that job performance was significantly associated with Islamic work ethics but on the other hand the organizational commitment was not significantly associated with Islamic work ethics. Field of Research: Ethics Management 1. Introduction The Islamic work ethics is an orientation toward 'work' which is rooted in Islamic Shariah principles. Since work ethics is proven to have a significant influence on the individual and organizational outcomes, it is helpful to understand this concept (Jihad Mohammad and Farzana Quoquab, comparative study on Islamic work ethics). The individual's perception of work ethics is produced by their religious faith as well as cultural values. The concept of work ethics has received significant research attention since 1980s [Ali (1988), Cherrington (1983), Kleiber and Crandall (1981) and Nasr (1984)]. Those researches have defined work ethics as a dispositional variable which is different among the individuals. According to Al-Modaf (2005), work ethics are necessary for any organization to function, make profit and maintain in the future. Additionally, Abeng (1997) indicated that organization can work more ________________ * Mohamed Farah Abdi, Masters student of Universiti Utara Malaysia (UUM), Malaysia. Email: farahabdi88@gmail.com ** Siti Fatimah Dato’ Wira Muhamad Nor, Lecturer with Department of Business Management, Insaniah University College, Malaysia. Email: iema_fatimah@yahoo.com *** Nor Zuhairatun Md. Radzi, Lecturer with Department of Accounting, Insaniah University College, Malaysia. Email: mimieradzi@gmail.com 1 Proceedings of 5th Asia-Pacific Business Research Conference 17 - 18 February, 2014, Hotel Istana, Kuala Lumpur, Malaysia, ISBN: 978-1-922069-44-3 effectively and efficiently by adopting an ethical framework that guides and helps to organize their work. Moreover, work ethics contributes in economic development (Congleton, 1991), as well as it mobilizes the success of the organization and its employees (Yunus et al, 2011). Research has found that belief in work ethics is highly predictive of work related behaviors and outcomes (Furnham, 1990a). In more detail, work ethics is believed to reflect an individual's disposition towards different aspects of work, including favorite for work involvement (Randall and Cote, 1991) and attitude toward monetary and non-monetary rewards (Cherrington, 1980). Islamic work ethics has its origin from the Quran and the sayings and actions of Prophet Mohammad SAW (pbuh) (Ali and Al-Owaihan 2008: 1999). The Islamic work ethics includes economic, social and moral elements (Ahmad, 2011). Jalil (2010) noted that 'ethic can be understood in Islamic terms as Hayy'a (the state of respect and the practice of good deeds). The Muslim individual must practice the Islamic ethic in all parts of life. Porter (2010) stated that every nation and culture around the world has its own history and conditions that influence the meanings given to the work in people's life. Culture along with religious background has an impact on the people's ethical thought and behaviors. Quddus et al. (2009) noted that religious background and beliefs affect ethics and ethical understanding of the people. Therefore, people reflect their religious thought and beliefs in understanding and practicing ethic in daily and business life. Jalil et al. (2010) argued that ethical practices could help organization to create good relationship with other organizations and long-term relationship with the future possible customers. Because of the worldwide ethical dishonors and the increasing of the needs and the importance as well as the advantages of work ethics in the workplace a lot of work ethic research has encouraged across the world (Rokhman, 2010). Ethics has been one of the most commonly discussed and researched topic in the recent years. Quddus et al, (2009) noted that there is an increasing importance in working ethics. Similarly Jalil et al. (2010) stated that ethic and ethical behavior are in the centre of arguments in business community worldwide. The interest in ethics comes from the fact that the recent years have witnessed a number of dishonors that are attributed to the lack of the ethical set of behavior (Hodgetts and Luthans, 2000: Rokhman, 2010). Practicing ethic at organizational level creates a number of benefits to the organizations and this in turn creates an interest in work ethics. Even though there are a lot of researchers focused on ethics in the workplace, these unethical practices still keep continuing in the organizations, such as corruption, fraud, lies, sexual harassment and many other associated secondary behaviors which are considered unethical behavior. In recent years, a number of practical studies took place to investigate ethical beliefs and intentions across different cultures (Graham, 1985). There are several countries and organizations in the region have experienced and still suffering from the ethical disorder. Moreover the facts that many organizations already 2 Proceedings of 5th Asia-Pacific Business Research Conference 17 - 18 February, 2014, Hotel Istana, Kuala Lumpur, Malaysia, ISBN: 978-1-922069-44-3 collapse due to the unethical behavior in the workplace. Therefore, this study is intended to explore the view from an Islamic organization on the impact of Islamic work ethics on job performance and also to seek for the relationship between Islamic work ethics, job performance and organizational commitment. 2. Literature Review 2.1 Islamic Work Ethics Ethics defined as the activity of applying moral principles to an existing problem (Wines, 1992) and as a science of conduct (Johnson, 1984). Ethics is the knowledge that studies the intelligence and the wisdom where at the end of the course represents all the intellectual actions. It is therefore a normal study into its subject matter in the intention of getting knowledge. The modern worldwide development and the expansion of the global business have further underlined the interest in the topics of ethical behavior and social accountability (Jones, 1991). Ethics also has been defined as the study of right and wrong, and morality of choices made by individuals. Morf, Schumacher and Vitell (1999) believe that ethics is a moral principle that individuals insert it into their decision making process which will help the anger to be the last thing they produce in their society. Beekun (1997) defined Islamic work ethics as the set of moral principles that distinguish what is right from what is wrong. According to Rizk (2008), Islamic work ethics is a direction towards work and approaches work as a valuable asset in the human's lives. Islamic work ethics is originally derived from the Holy Qur'an, the teachings sayings and actions of Prophet Mohammad SAW as well as the legacy of the four Caliphs of Islam (Ali, 2005 and Rizk, 2008). According to Hayaati (2007), ethics in the Islamic perspective is an indication of good values whether in behavior, action, thinking or feeling. The majority of researchers argue that in Islamic work ethics, work is an obligatory activity and a desirable quality in the person's need and necessity to create the strength in the individual and social life (Ali, 2001 and Ali and Al Owaihan, 2008). Rashid and Ibrahim (2005) stated that ethics is the result and the outcomes of Iman (belief) and it appears in the Islamic worldview of human life. Moreover, it called akhlaq which is a set of Islamic moral values that have been approved basically in the Holy Qur'an and derived from the actions of Prophet Mohammad SAW throughout his lifetime (McGee, 2012). Muslim scholars also recognize the important of Islamic work ethics in the modern age, as it became part of Islamic thought which is beneficial to every generation. Ali & Al Owaihan (2008), classified the work that is associated with the sayings of Prophet Mohammad SAW into eleven branch, that are practicing lawful business, the importance of earning wealth, quality of work, wages, self dependence, monopoly, bribery, deeds and intentions, transparency, greed, and kindness. They said that Prophet Mohammad SAW in a clear manner taught and trained the followers that good work is that which advantages others in the society. Then those who work hard are recognized 3 Proceedings of 5th Asia-Pacific Business Research Conference 17 - 18 February, 2014, Hotel Istana, Kuala Lumpur, Malaysia, ISBN: 978-1-922069-44-3 and rewarded. The Prophet then stated that ''Worshiping has seventy paths, and the best of them is the involvement in an honestly earned living''. Meaning that, work is the best form of worshiping. The Prophet (pbuh) promoted the people and their work to the highest level if their accomplishments assist others. He said: ''The best work is the one that results in benefit'' and ''The best of people are those who benefit others''. In Islamic faith, it is realized that the people have different abilities, and it is those abilities and the chances what enables them to obtain wealth. Therefore, practicing economic movements should be based on moral and legitimate foundations. 2.2 Job Performance Generally job performance refers to how well an individual can perform his or her work. Job performance can be defined as all the behaviors that the employees engage at their work (Jex, 2002). Researchers are very certain about the possibility to define and measure the job performance. They started to realize that determining the measurements of a job and its performance requirements was not an easy job. Mead (1998) mentioned that organizations showing moral direction manage to produce positive picture in the eye of community and form a positive organizational culture. Barutcugil (2004) argued that ethical organizations possibly will achieve a number of advantages, for example, effectiveness, employee accountability, communication effectiveness, and competitive advantages. The organizations that practice ethical principles contribute to the achievement and the well being of the organization, ensure prosperity for the stakeholders, and help the society's welfare, said (Barutcugil, 2004: Berrone al. 2007: Donker et al. 2008: Jalil et al. 2010: Mead, 1998). The workplaces that take pleasure in ethic creates job satisfaction, commitment and good community residency (Ali and Al-Owaihan, 2008: Jalil et al. 2010: Koonmee et al. 2009: Sabir et al. 2012: Sparrow et al. 2010). Forming an ethical principles and putting them into practice creates a wealthy environment. Ali (2005) stated that Islamic work ethics values hard work, effort, competition, loyalty, transparency and morally responsible behavior. Likewise, Kumar and Rose (2010) pointed out a number of helpful manners resulted from putting Islamic work ethics into practice, such as hard work, commitment, loyalty to work, work creativity, cooperation and fair competitiveness in the marketplace. Those manners are important human resources that establish the effectiveness, productivity and the performance of the employment. Jalil et al. (2010) says that Islamic work ethics positively affect organizational well functioning. And putting Islamic work ethics into operation in the organizations generates continuous development of the organization, increased customer satisfaction and demonstrates good representation of the business Jalil et al. (2010). Ali and Al-Owaihan (2008) declared that the successful achievement of Islamic work ethics leads to a higher performance and widespread wealth. Besides that, many researchers guaranteed that the values of Islamic work ethics improves the quality and the performance of 4 Proceedings of 5th Asia-Pacific Business Research Conference 17 - 18 February, 2014, Hotel Istana, Kuala Lumpur, Malaysia, ISBN: 978-1-922069-44-3 both the individuals and organizations (Ahmad, 2011: Ali and Al-Owaihan, 2008: Husin, 2012: Jalil et al. 2010: Kumar and Rose, 2010). 2.3 Organizational Commitment According to Werkmeister (1967), commitment is an expression of the individual's own self, and reflects value standards that are fundamental to the individual's existence as a person. Kidron (1979) moreover examines that work ethics express higher relationship with the moral commitment to the organization than calculative commitment (Elizur & Koslowsky, 2001). Allen & Mayer (1990) defined organizational commitment as a psychological state that attaches an employee to an organization. Mahdavi (2001), express that organizational commitment is the attachment that is formed between employees and their employing organization. Mowday, Porter, and Steers (1982), also defined organizational commitment as the relative strength of an individual's identification with and involvement in a particular organization. In order to accomplish organizational commitment, managers must assist their employees' value involvement in the organization. Boom & Arumugam, 2006, stated that ''the more the employees' value being part of the organization, the more likely they are to stay with the organization''. The practice of accepting employee's opinion and suggestion will definitely ensure the employees commitment. 2.4 Islamic Work Ethics and Organizational Commitment Organizational commitment is one of the most widely topic that is been studied by researchers in the organizational behavior literature (CopperHakim and Viswesvaran, 2005: Maertz et al., 2007). It is also one of the central concepts in psychology (Morrow, 1993) and the strong relation of an individual's identification and involvement in a particular organization (Mowday, Porter and Steers, 1982). Wagner and Hollenbeck (2005) defines organizational commitment as the measure to which people identify the organization that employs them. Thus, the degree that the employees give to their organization is then the level of their commitment, this is a very good point of view, because whenever an organization interested to measure the employees level of commitment, will go through the measure of their evaluation and identification of the organization that employs them. 5 Proceedings of 5th Asia-Pacific Business Research Conference 17 - 18 February, 2014, Hotel Istana, Kuala Lumpur, Malaysia, ISBN: 978-1-922069-44-3 2.5 Conceptual Framework Based on the discussion presented in the literature review section, the following conceptual framework was constructed and presented in Figure 1. M BLJ H1 ESSALS WRIS M CROW CIMALSI SCICIRM M LSNWRCAWCCLRWO H2 IL CC SRC Figure 1: Conceptual Framework Based on the analytical interpretations in the previous section, the following hypotheses were proposed: H1 Islamic work ethics influence the performance of the job. H2 Islamic work ethics influence the commitment in an organization. 3. Research Design and Methodology 3.1 Sample and Procedure This study used both primary and secondary data. A self-administered questionnaire was employed and distributed among 40 staffs and lecturers in Insaniah University College, an Islamic organization in Alor Setar, Kedah, Malaysia. Respondents were randomly chosen. The questionnaires were collected right after the completion. The method of close-ended questions were used to develop the questionnaire items, since it is the easiest way for the respondents to answer, and the best method for the study to obtain the respondents opinion in a structured manner. 3.2 Measures The survey questionnaire was divided into two parts. The first part covers the demographic profile of the respondents; whereas the second part of the questionnaire tested the respondent’s level of agreement on the questions of the Islamic work ethics items. Respondents were asked to indicate their 6 Proceedings of 5th Asia-Pacific Business Research Conference 17 - 18 February, 2014, Hotel Istana, Kuala Lumpur, Malaysia, ISBN: 978-1-922069-44-3 agreement or disagreement with several statements on a five-point Likert scale from 1 = strongly disagree to 5 = strongly agree. The items used to measure Islamic work ethics, job performance and organizational commitment items. This study adopted items from Abbas Ali (1988) to measure Islamic work ethics (17 items). The items used to measure job performance (5 items) were adopted from Radhakrishna (1990) while organization commitment (5 items) was adopted from Robinson (2010). In the study of Abbas Ali (1988), Pearson correlation analysis and reliability tests were used to determine the reliability and the validity of the 46 Islamic work ethics items. The result shows that the Cronbach Alpha reliability coefficients for Islamic work ethics were .89. The Cronbach Alpha for job performance by Radhakrishna (1990) were .83 as well as the items for organizational commitment from the test of Robinson (2010) confirms that the Cronbach Alpha were .848. 4. The Findings 4.1 Respondents Profile In relation to the sample profile of 40 respondents, there were 18 (45%) male and 22 (55%) female. As for nationality of the respondents, there were 92.5% from Malaysia, 5% from Indonesia and 2.5% from other country. Majority of the respondents were staffs presented by 44% and 36% were lecturers. 4.2 Descriptive Analysis Table 1 illustrates the mean for Islamic work ethics is 4.0074 and the standard deviation is 0.50588. Job performance has mean and standard deviation 4.0650 and 0.63793, respectively while organizational commitment has 3.4100 for mean and 0.74689 for the standard deviation. Table 1. Mean and Standard Deviation for Islamic Work Ethics, Job Performance and Organizational Performance Variable Mean Standard Deviation IWE 4.0074 .50588 JP 4.0650 .63793 OC 3.4100 .74689 4.3 Reliability Analysis The coefficients alpha for all dimensions was reported in Table 2. Islamic work ethics showed 0.844; which is considered as good. Job performance demonstrated 0.914; measured as excellent and organizational commitment 7 Proceedings of 5th Asia-Pacific Business Research Conference 17 - 18 February, 2014, Hotel Istana, Kuala Lumpur, Malaysia, ISBN: 978-1-922069-44-3 indicated 0.703 which is considered as acceptable. Therefore, these two independent variables are acceptable and give a great Alpha value. Table 2. Reliability of Islamic Work Ethics, Job Performance and Organizational Performance Variable No of Items Cronbach Alpha IWE 17 0.844 JP 5 0.914 OC 5 0.703 4.4 Correlation Analysis Table 3. Correlation Analysis Between Islamic Work Ethics, Job Performance and Organizational Performance IWE JP OC IWE Pearson Correlation 1 . Sig. (2-tailed) N 40 JP Pearson Correlation .573** 1 . Sig. (2-tailed) .000 N 40 40 OC Pearson Correlation .264 .250 1 Sig. (2-tailed) .100 .119 N 40 40 40 **. Correlation is significant at the 0.01 level (2-tailed). 4.5 Multiple Regressions Analysis According to table 4, the R square is 34.4%; means that the dependent variables can be explained by 34.4%. Durbin Watson point out that the value is in the range of 2.028 and it is therefore has no any problem in autocorrelation. Table 4. Model Summary for Islamic Work Ethics, Job Performance and Organizational Performance Model R R Square Adjusted Std. Error Durbin R Square Of The Watson Estimate 1 .587a .344 Table 5 confirms that the value of F is significant. .309 9.711 .42058 2.028 and proves that this study is 8 Proceedings of 5th Asia-Pacific Business Research Conference 17 - 18 February, 2014, Hotel Istana, Kuala Lumpur, Malaysia, ISBN: 978-1-922069-44-3 Table 5. ANOVA of Islamic Work Ethics, Job Performance and Organizational Performance Model Sum Of Df Mean Square F Sig. Squares 1 Regression 3.436 2 1.718 9.711 .000a Residual 6.545 37 .177 Total 9.981 39 a. Predictors: (Constant), OC, JP b. Dependent Variable: IWE Table 6 shows that job performance have a positive relationship with Islamic work ethics; whereas, organizational commitment have a negative relationship with Islamic work ethics. Table 6. Coefficient of Islamic Work Ethics, Job Performance and Organizational Performance Unstandardized Standardized 95% Confidence Coefficients Coefficients Interval For B Model T Sig. B Std. Beta Lower Upper Error Bound Bound 1 (Cons 1.966 .481 4.088 .000 .992 2.940 tant) JP .429 .109 .541 3.935 .000 .208 .650 OC .087 .093 .129 .935 .356 -.102 .276 a. Dependent Variable: IWE 4.6 Hypothesis Testing Variables Job Performance Hypothesis Testing H1 Organizational H2 Commitment P Value Testing Decision Islamic work ethics influences the performance of the job. .000 P<0.05 Accepted Islamic work ethics influence the commitment in an organization. .356 P>0.05 Rejected 9 Proceedings of 5th Asia-Pacific Business Research Conference 17 - 18 February, 2014, Hotel Istana, Kuala Lumpur, Malaysia, ISBN: 978-1-922069-44-3 5. Summary and Conclusions The findings indicated that Islamic work ethics has an impact on job performance and positively correlate with it. As a result, the organizations need to put Islamic work ethics into practice as it ensures the ultimate and the continuous success of the organization. As the Islamic scholars such as Ali (2001) and Ali and Al-Kasemi (2007) mentions about Islamic work ethics that is of a great importance for the development and success of Muslim societies and their organizations. This study also proves their statements by showing a great reliability in term of the employee's performance. This result is aligned with past research where work ethics positively affect job performance (Andrisani and Parnes, 1983) the level of job satisfaction (Blood (1969). However, it found a negative correlation for the second variable; organizational commitment. Ultimately this study suggests that organizations can work more effectively and efficiently by adopting an ethical framework that guides and helps to organize their work as it has been mentioned by Abeng (1997). In future the perception of Islamic work ethics should be expanded by attach more variables to enhance the contribution towards this topic. References Al-Farabi, 1971, Fusul muntaza'ah (Excerpt on Ethics), ed. F. Najjar, Beirut Al-Modaf, O. A 2005, Islamic work ethic code: a conceptual study, Umm AlQura University Journal of Education, Social Sciences and Humanities, Special issue on the occasion of celebrating Makkah Al-Mukarramah as the capital of Islamic culture for the year 1426 H., corresponding to 2005 Abeng, T 1997, Business ethics in Islamic context: perspective of a Muslim Business Leader, Business Ethics Quarterly 7(3): pp.47-54. Abuznaid, S. A 2009, Business ethics in Islam: the glaring gap in practice, International Journal of Islamic and Middle Eastern Finance and Management 2(4): pp.278-288. Ali, AJ 1992, Islamic work ethic in Arabia, Journal of Psychology 126(5): pp.607-520. Ali, AJ 1988, Scaling an Islamic work ethic, Journal of Social Psychology 128(5): pp.575-583. Ali, JA and Al-Kazemi, A 2007, Managerial problems in Kuwait, Journal of Management Development, Vol. 21 No. 5, pp. 366-375. Ali, JA and Al-Owaihan, A 2008, Islamic work ethics: a critical review, Cross Cultural Management an International Journal, 15 (1), pp.5-19. 11 Proceedings of 5th Asia-Pacific Business Research Conference 17 - 18 February, 2014, Hotel Istana, Kuala Lumpur, Malaysia, ISBN: 978-1-922069-44-3 Ali, JA 1988,”Scaling an Islamic work ethic”, Journal of Social Psychology, Vol. 128 No. 5, pp. 575-583. Arslan, M 2000, Crosses Cultural Comparisons of British and Turkish managers in term of Protestant work ethics characteristics, Business Ethics: A European Review, 9 (1), pp.13-19. Arslan, M 2001, The Work Ethics Values of Protestant British, Catholic Irish and Muslim Turkish Managers, Journal of Business Ethics, 31, pp. 321339. Allen,NJ and Meyer, JP 1990, Measurement and the Antecedents of Affective, Continuance and Normative Commitment to the Organization, Journal of Occupational Psychology, 63, pp.1-18. Bashir, A 1998, Ethical Norms and Enforcement Mechanism in Profit-sharing Arrangements, Mid-Atlantic Journal of Business 4(3): pp.255-271. Boon,OK and Arumugam, V 2006, Influence of Corporate Culture on Organizational Commitment: Case Study of Semiconductor Organizations in Malaysia, Sunway Academic Journal, 3, pp. 99-115. Congleton, R 1991, Economic Role of a Work Ethic, Journal of Economic Behavior and Organization, 15(3), pp.365-385. Cherrington, D 1980, Work Ethic: Working Values and Values that Work. AMACOM, New York, NY. Cooper-Hakim, A and Viswesvaran, C 2005, ‘The Construct of Work Commitment: Testing an Integrative Framework’, Psychological Bulletin, Vol.131, pp.241-59. Elizur, D and Koslowsky, M (2001) Values and Organizational Commitment, International journal of Manpower, 22 (7), pp. 593-599. Hayaati, SI 2007, Values & Ethics towards Quality Public Delivery System of Malaysia: An Islamic Perspective, Journal Syariah, 15 (2), pp. 25-43. Jihad, M and Farzana, Q, Islamic Work Ethics: A Comparative Study, Graduate School of Business, Universiti Kebangsaan Malaysia Bangi, Selangor, Malaysia. International Journal of Business and Behavioral Sciences Vol. 2, No.12; December 2012 Jex, SM 2002, Organizational Psychology: A Scientist-Practitioner Approach. John Wiley & Sons, New York 11 Proceedings of 5th Asia-Pacific Business Research Conference 17 - 18 February, 2014, Hotel Istana, Kuala Lumpur, Malaysia, ISBN: 978-1-922069-44-3 Kumar, N and Rose, RC 2009, Examining the Link between Islamic Work Ethic and Innovation Capability, Journal of Management Development 29(1): pp. 79-93. Kidron, A 1979, Work values and Organizational Commitment, Academy of Management Journal, 21 (2),pp.239-47. McGee, RW 2012, Ethics of Tax Evasion in Islam: A Comment, The Ethics of Tax Evasion, 2, pp.159- 165. Muhammad, MZ, Yusof, FMF, Amin, H and Chowdhury, AS 2012, Proceedings of 3rd international conference on Business and Economic, Bandung, Indonesia. Mahdavi, I 2001, American Business Education and Transfer of Culture, Journal of American Association of Behavioral and Social Sciences, Conference. Mowday, RT, Porter, LW and Steers, RM 1982, Employee-Organizational Linkages: The Psychology of Commitment, Absenteeism and Turnover, New York: Academic Press. Morrow, PC 1993, Theory and Measurement of Work Commitment, JAI Press, Greenwich, CT. Nasr, SH 1984, Islamic Work Ethics, Hamdard Islamicus 7(4): pp. 25-35. Rizk, RR 2008, ‘Back to Basics: An Islamic Perspective on Business and Work ethics’, Sekaran, U 2000, Research Methods for Business: A Skill Building Approach (4th Edition) New York: Universities Press. Viswesvaran, C and Deshpande, SP 1996, Ethics, Success, and Job Satisfaction: A test of Dissonance Theory in India, Journal of Business Ethics, Vol. 15, pp.1065-1069. Wines, WA 1992, Toward an Understanding of Cross Culture Ethics: A Tentative Model, Journal of Business Ethics, Vol 11. Yunus, OM, Abdul Rahim, A, Shabuddin, and Mazlan, M 1990, Work Ethic of Furnham, The protestant Work Ethic, London: Routledge. 12