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The purpose of this paper is to investigate the relationship between elementary and secondary teachers’ background characteristics and constructs of self-efficacy, using the Teachers’ Sense of Efficacy Scale – TSES, during a difficult economic period for Greece and other European countries.

Equation modeling techniques were used to examine the construct validity of Greek version of TSES and second to examine teachers’ self-efficacy profile in primary and secondary schools during a difficult economic period for Greece and other European countries.

The findings of the study, using the equation modeling techniques, revealed that a multidimensional first-order three-factor model fits well to the data using multiple-group analysis, the results of the study indicate that background characteristics, such as teachers’ gender, teaching experience, educational level (elementary and secondary level) and age affect their self-efficacy factors (efficacy in student engagement, efficacy in instructional strategies and efficacy in classroom management).

The data of the specific analysis is based on centralized education systems during a difficult economic period. For improvement, future research using longitudinal approaches may give further important factors across different academic years and across the same individuals. Further research is also required in order to investigate the relationship between self-efficacy and students’ achievement.

The originality and value of the current manuscript highlights the confirmation and the interpretation of latent factors measuring elementary and secondary school teachers’ self-efficacy (TSES) based on a centralized educational system.

This research examines the impact of organisational culture on the ethical judgement and ethical intention of corporate accountants in Vietnam.

The study relies on survey data collected from 283 practising accountants in Vietnam. Organisational culture was measured using the Organisational Culture Assessment Instrument, developed by Cameron and Quinn (2011). The Instrument is developed based on the competing values framework comprised of four distinct cultures: clan, hierarchy, market and adhocracy. Ethical judgement and ethical intention were measured based on respondent responses to five ethical scenarios, each linked to a principle of professional conduct in the code of ethics.

The findings indicate that the clan culture (family oriented) is dominant and has a significant positive influence on accountants' ethical judgement and ethical intention. Respondents in the clan culture evaluate scenarios more ethically compared with accountants in the adhocracy and market cultures but not the hierarchy culture. Accountants who emphasise the adhocracy and market cultures display a more relaxed attitude towards unethical scenarios whereas respondents in the hierarchy culture (rule oriented) display the highest ethical attitude.

The code of ethics, its content and how it is interpreted and applied may differ between professions, organisations or cultures.

Organisational research on ethical decision-making is ample but few studies link organisational culture with ethical judgement and ethical intention from the perspective of individual accountants.