Moral intensity and ethical decision-making: a combined importance-performance map analysis for professional accountants

被引:0
作者
Ishwara, P. [1 ]
Mekonnen, Naod [2 ]
机构
[1] Mangalore Univ, Dept Commerce, Konaje, India
[2] Wollo Univ, Dept Accounting & Finance, Dessie, Ethiopia
关键词
Ethical decision-making; Moral intensity; Professional accountants; Importance-performance map analysis; Necessary condition analysis; PLS-SEM; ORGANIZATIONS; DIMENSIONS; JUDGMENTS; IMPACT;
D O I
10.1108/IJOES-05-2024-0120
中图分类号
F [经济];
学科分类号
02 ;
摘要
PurposeThe purpose of this study is to examine the influence of moral intensity on the ethical decision-making process of professional accountants based on a combined importance-performance map analysis (cIPMA).Design/methodology/approachUsing partial least squares structural equation modeling (PLS-SEM) on data from 309 accountants, the study examined the relationships between four moral intensity dimensions: magnitude of consequences, social consensus, probability of effect and concentration of effect, and the ethical decision-making process. The study also methodologically complemented by a combined importance-performance map analysis and necessary condition analysis.FindingsThe findings reveal that moral recognition and moral judgment are necessary conditions for predicting accountants' moral intent. However, in terms of importance and performance, moral recognition plays a less significant role compared to moral judgment. Furthermore, the influence of moral intensity dimensions is pronounced on moral recognition, while their influence on moral judgment and moral intent is more context dependent. This is also exhibited in the combined importance-performance map analysis results.Research limitations/implicationsThe study highlights the importance of considering specific ethical dilemmas and the differential influence of moral intensity when developing strategies to strengthen ethical decision-making in the accounting profession. Future research is encouraged to explore how cultural backgrounds and diverse settings influence accountants' ethical decision-making with tailored measurement tools for a more comprehensive understanding.Originality/valueTo the best of the authors' knowledge, the study is among the first to complement the results of PLS-SEM with importance-performance map analysis and necessary condition analysis to examine the relationship between moral intensity and ethical decision-making of accountants.
引用
收藏
页数:33
相关论文
共 62 条
[1]   Managerial ethical leadership, ethical climate and employee ethical behavior: does moral attentiveness matter? [J].
Al Halbusi, Hussam ;
Ruiz-Palomino, Pablo ;
Morales-Sanchez, Rafael ;
Fattah, Fadi Abdel Muniem Abdel .
ETHICS & BEHAVIOR, 2021, 31 (08) :604-627
[2]   The interaction among religiosity, moral intensity and moral certainty in predicting ethical consumption: A study of Muslim consumers [J].
Alsaad, Abdallah ;
Elrehail, Hamzah ;
Saif-Alyousfi, Abdulazeez Y. H. .
INTERNATIONAL JOURNAL OF CONSUMER STUDIES, 2022, 46 (02) :406-418
[3]  
[Anonymous], 2015, Research on Professional Responsibility and Ethics in Accounting, DOI DOI 10.1108/S1574-076520150000019002
[4]   A perspective on the whistleblowing intention of internal auditors: an integrated ethical decision-making model [J].
Antoh, Alfiana ;
Sholihin, Mahfud ;
Sugiri, Slamet ;
Arifa, Choirunnisa .
COGENT BUSINESS & MANAGEMENT, 2024, 11 (01)
[5]  
Armstrong M.B., 2017, The Blackwell Guide to Business Ethics, V11, P145, DOI [10.1002/9781405164771.ch7, DOI 10.1002/9781405164771.CH7]
[6]   Issue contingencies and marketers' recognition of ethical issues, ethical judgments and behavioral intentions [J].
Barnett, T ;
Valentine, S .
JOURNAL OF BUSINESS RESEARCH, 2004, 57 (04) :338-346
[7]   Dimensions of moral intensity and ethical decision making: An empirical study [J].
Barnett, T .
JOURNAL OF APPLIED SOCIAL PSYCHOLOGY, 2001, 31 (05) :1038-1057
[8]  
Caliskan A.O., 2014, Corporate Governance: An International Perspective, P1, DOI [10.1007/978-3-642-45167-6, DOI 10.1007/978-3-642-45167-6]
[9]  
Carlson D.S., 2009, J MANAGERIAL ISSUES, V21, P534, DOI DOI 10.2307/40604668
[10]   Forty years of research on factors influencing ethical decision making: Establishing a future research agenda [J].
Casali, Gian Luca ;
Perano, Mirko .
JOURNAL OF BUSINESS RESEARCH, 2021, 132 :614-630