본 연구는 비윤리적 친조직 행동의 행동 유형인 작위적 행동과 부작위적 행동의 실질적 발생 가능성이큰 금융권 종업원을 대상으로 한 실증연구가 미진하다는 점에 주목하였다. 특히 타인의 이익은 도외시하고 사적 이익만 앞세우는 개인의 부정적 기질인 마키아벨리즘을 비윤리적 친조직 행동의 대표적 선행요인으로 설정하였다. 또한 이런 관계를 연결하는 개인적 내적 심리적 변화로서 도덕적 이탈을 매개변수로선정하였다. 마지막으로 조직유효성에 있어 긍정적 영향 요인으로 연구되어 조직에서 장려되어 온 조직동일시가 도덕적 이탈과 비윤리적 친조직 행동 간 관계를 강화할 수도 있다는 기존문헌을 바탕으로 조직동일시의 조절효과를 분석하고자 하였다. 본 연구를 위해 국내 은행에서 영업 직무에 종사하는 팀장·부지점장급 이하 직원을 대상으로 600부를 배포하여 483부를 회수하고(회수율 80.5%) 비영업점 및 불성실 응답을 제외한 438부를 분석하였다. 가설검증을 위해 직접효과는 위계적 회귀분석을 실시하고, 매개 및 조절효과 분석은 Hayes의 PROCESS Macro분석을 활용하였다. 분석결과, 첫째, 개인특성요인인 마키아벨리즘은 비윤리적 친조직 행동에 유의한 정(+)의 영향을 미쳤다. 둘째, 도덕적 이탈은 마키아벨리즘과 비윤리적 친조직 행동 간 관계를 유의하게 매개하였다. 셋째, 도덕적 이탈과 비윤리적 친조직 행동 간 정(+)의관계를 조직동일시가 역 U자형으로 비선형적 조절을 하였다. 결론에는 연구의 요약, 이론적, 실무적 시사점을 제시하였다.

The religious organization members have a unique take on the spiritual factors related to their daily life. The present study contributed to the lack of discussion investigating this particular pool of data’s financial behavior. This article regressed several predictors of economic behavior, i.e., the locus of control, financial attitude, income, and religiosity, with 460 respondents. The results of the research are as follows: Financial attitude partially influences the financial behavior of Muhammadiyah committee members. Income partially influences the financial behavior of Muhammadiyah committee members. This research indicates that income is one of the factors that plays an essential role in determining the merits of improvement of the financial behavior of Muhammadiyah committee members. The higher the level of income received by Muhammadiyah members, the higher the desire to spend the money. Religiosity partially influences the financial behavior of the religious board of Muhammadiyah members in Indonesia. The higher the religiosity of Muhammadiyah committee members will encourage better financial management. Religiosity indicates how often individuals or Muhammadiyah members practice the religious sharia that they embrace. The findings of this study reveal that locus of control, financial attitude, income, and religiosity are the strong predictors of the board of the religious organization’s financial behavior in Indonesia.

This research was conducted to achieve several objectives and focus research was based on financial behavior theory and prospect theory as grounded theory e.g., investigate the financial decision-making behavior between financial and real assets investment, and confirm the relationship existing between herding behavior and overconfidence factors to the level of loss and regret aversion, and financial literacy into real assets investment decisions. The study used 220 real estate auction respondents as investor samples at the State Assets and Auction Service Office Makassar, South Sulawesi, Indonesia. Data was collected through the use of a questionnaire consisting of 23 questions to measure the variables. Moreover, the research data passed through several feasibility tests like the inner and outer modeling by Partial Least Square – Structural equation model (PLS-SEM) while the hypotheses formulated were also tested to determine the magnitude of the variable relationship. Through the use of the direct and intervening test, loss and regret aversion variables have a positive and significant effect while financial literacy variables have no significant effect. There is a slight difference in the decision-making process for real assets and financial assets investors. Investment decision making behavior in the financial assets sector requires less complicated decisions compared to the decisions related to real assets investments.

Financial literacy is one of the sustainable development goals of huge concern of governments. Governments explore solutions addressing policies to improve financial literacy. Nevertheless, financial management has such a broad scope and is not just limited to knowledge. As human nature, individuals are born with different confidence levels that include various financial abilities. This study aims to investigate the household-financial efficacy through the application of psychometric instruments, risk preference, and demographic characteristics toward consumption decision behavior. The research is based on a survey 479 households in the peninsular Malaysia, and utilizes the structural equation model, cluster proportional and systematic random sampling, and two measurements – composite reliability and average variance extracted. Results show that households’ financial efficacy is one of the critical factors that explain the households’ consumption decision behavior. Also, risk preference, gender and area location (rural or urban) of the household determined the consumption decision behavior of the household. The effectiveness of consumption decision is not only determined by financial literacy, but also financial efficacy. The implications of this paper may help to design policies in narrowing the broad gap between the rural and urban level of financial efficacy. The government needs to take appropriate actions to fix it.

The purpose of this paper is to examine how the social system of deposit insurance affected the financial market in Korea. Specifically, we want to know how much the risk-seeking behavior of financial institutions has increased or decreased. The most important feature of the deposit insurance system is to prevent the insolvency of financial institutions and to properly protect depositors. In recent studies, it has been argued that characteristics of deposit insurance bring moral hazard of financial institutions and that financial institutions make unreasonably risky investments. Therefore, in this study, we will first examine whether such previous research can be applied to the Korean financial market. Next, we will examine the appropriateness of the differential premium rate that is currently used for each financial institution in the Korean financial market. In order to test the first hypothesis, we used the Capital Asset Pricing Model (CAPM) to calculate the total risk for each financial institution. As a result, significant changes were found in all regions before and after the introduction of the deposit insurance system. As for testing the second hypothesis, we conducted a variance analysis of financial institutions' indexes before and after the introduction of the deposit insurance and we discovered significance of the total risk difference.

NFPs support a sustainable society and they rely on contributions from donors. Donor behavior is a kind of consumer behavior that influences fundraising by NFPs. In order to make fundraising functional under a principal-agent relationship, NFPs must construct trust through proper provision of accounting information. For donors, financial statements are main source of accounting information. Edelman revealed that the level of trust in Japan’s NFPs is the lowest in East Asia, because of a lack of transparency and accountability. Some researchers had investigated donor behavior as a kind of consumer behavior and had provided supportive results that accounting information influences donor behaviors, before this research was conducted. This research investigates this background by conducting questionnaire-based survey. Main questions of this questionnaire were created according to criteria that BBB are using for NFPs in the U.S. The results of this survey revealed the lack of reliability of basic accounting information in Japan and that education in higher educational institutions can improve this situation. This survey also revealed that a rating agency like BBB, which evaluates accounting information of NFPs, could improve trust on NFPs. The implications of this study can apply to the other countries and regions where trust in NFPs is insufficient.