You are on page 1of 12

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 respondents 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

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

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.

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 respondents 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

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

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

You might also like