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To deepen our understanding about the development of turnover intention, the purpose of this paper is to develop a model that explains how ethical climate influences turnover intention based on the ethical climate theory and social identity theory.

The hypotheses of this study were statistically tested using a survey of working professionals from Taiwan’s high-tech industry. Of the 400 questionnaires distributed to the working professionals from five large high-tech firms in a well-known science park in Northern Taiwan, 352 usable questionnaires were returned for a questionnaire response rate of 88 percent.

The test results of this study first show that all three dimensions of ethical climate (i.e. instrumental, benevolent, and principled) are indirectly related to turnover intention via the mediation of firm attractiveness. Moreover, instrumental and benevolent climate directly relate to turnover intention, whereas benevolent climate negatively moderates the relationship between principled climate and firm attractiveness.

This study finds that benevolent climate plays a dual role as an antecedent and a moderator in the formation of turnover intention, complementing prior studies that merely concentrate on the single role of benevolent climate as either an antecedent or a moderator. The effect of principled climate on organizational identification complements the theoretical discussion by Victor and Cullen (1987) about deontology in which an ethical workplace climate (such as legitimacy) drives employees to invest in identity attachments to the organization and influences their future career decision (e.g. turnover).

The purpose of this paper is to provide some empirical evidence of the current trends regarding cost structures in the hospitality industry and to help reveal the present practices on cost structures and management adopted by the Indian hospitality sector.

The methodology employed was mainly survey based with the use of structured questions. Online surveys and interviews were carried out during 2012 with management accountants, chief accountants and finance directors of hotel companies.

The results of the study suggest that hotels are increasingly challenged to find ways to reduce costs without sacrificing quality. Most of the respondents believe that good management and cost accounting practices are associated with the financial success of hotels.

A study on cost structures will help to identify and focus on the innovative practices that the sector needs to adopt in order to manage costs in the coming years. The findings from this study suggest companies need to modernize their cost accounting systems by implementing activity based costing. Most of the managers surveyed were of the opinion that the traditional costing system does not accurately reflect customer profitability analysis.

The inspiration for this paper arises from the fact that there is little empirical work on cost structures and design in the hospitality industry. Intense competition is now affecting the industry and efforts need to be made to create a sustainable model for hotels that can be adapted to an evolving market scenario.