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Perception of SME owners towards business ethics: an empirical study focused on developing economies

Author

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  • Md. Abdul Halim
  • K.H. Robel
  • Md. Rostam Ali
  • Reshma Pervin Lima

Abstract

The main objective is to investigate the perception of SME owners towards business ethics concerns in developing economies like Bangladesh. The smart partial least square method is used to get these results over the 400 observations from 2020 to 2022 in Bangladesh. The study shows that the perception of SME owners regarding business ethics as a result of government rules and regulations has a positive influence on the ethical code of enterprise, the ethical climate of industry, and social pressure, but it does not affect their personal code of ethics. It demonstrates a positive influence but an insignificant association between a person's code of ethics and the rules and regulations imposed by the government. SME owners' perception of business ethics through the Ethical climate of the Industry positively affects the personal code of ethics, as does SME owners' perception of business ethics through social pressure.

Suggested Citation

  • Md. Abdul Halim & K.H. Robel & Md. Rostam Ali & Reshma Pervin Lima, 2026. "Perception of SME owners towards business ethics: an empirical study focused on developing economies," International Journal of Business Governance and Ethics, Inderscience Enterprises Ltd, vol. 20(3/4), pages 429-450.
    • Handle: RePEc:ids:ijbget:v:20:y:2026:i:3/4:p:429-450
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