Affective professional commitment and accounting ethics principles: examining the mediating role of the code of ethics

Rogošić, Andrijana; Perica, Ivana

doi:10.1080/1331677x.2022.2077791

Cited by 4 publications

(3 citation statements)

References 64 publications

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“…The theorical framework of this research can be described in the following figure : 2023) [1]. The results of his research show that the accountant's code of ethics and emotional intelligence have a positive and significant effect on decision making.…”

Section: It Is Hoped That This Research Will Provide Additional Benef...mentioning

confidence: 91%

The Influence of Impelementing the Accountant's Code of Ethics and Emotional Intelligence for the Accountant Profession in Decision Making

Angelia,

Salim

2024

ijaeb

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The purpose of this paper is to determine the influence of accountant code of ethics and emotional intelligence on decision making in the accounting profession at Bank Central Asia. This study uses an associative approach that aims to determine the relationship of a variable with other variables so that it can control or anticipate a problem that may occur. The population selected in this study is the accountant profession at Bank Cenntral Asia in Jakarta City. The collection technique applied is by distributing questionnaires to research respondents. This study applied multiple linear regression research method. The results of this study partially state that the accountant's code of ethics has an influence on decision making. On the other hand, emotional intelligence has no influence on decision making. Simultaneously, professional ethics and emotional intelligence have an influence on decision making.

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Section: It Is Hoped That This Research Will Provide Additional Benef...mentioning

confidence: 91%

The Influence of Impelementing the Accountant's Code of Ethics and Emotional Intelligence for the Accountant Profession in Decision Making

Angelia,

Salim

2024

ijaeb

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“…Así mismo, se reconoce, que la honestidad y el compromiso, son valores de gran relevancia en el estudio de la ética contable en las organizaciones, dado que altos niveles de compromiso profesional contribuyen a la comprensión de la importancia de los principios éticos contables (Rogošić y Perica, 2023); mientras que la honestidad puede ser crucial para erradicar el fraude fiscal (Ccoyllo-Alfaro, Vilchez-Campaña y Baylón-Gonzales, 2021), de allí que ambos valores también figuren dentro de los más investigados en los estudios revisados, para comprender cómo influyen en el ejercicio ético contable.…”

Section: Honestidad En El Sector Públicounclassified

Valores éticos asociados a la civilidad fiscal en empresas públicas

2023

RCS

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Los valores éticos de los profesionales tributarios en las organizaciones públicas deben estar orientados hacia la civilidad fiscal en la filosofía institucional de estas empresas para garantizar la calidad de sus auditorías y rendiciones de cuentas. Por tanto, el estudio tuvo como objetivo identificar valores éticos asociados a la civilidad fiscal en la filosofía institucional de las empresas públicas en países de África, Asia, Europa y América, a partir de una revisión bibliográfica de 15 artículos científicos de las bases de datos Scopus, Web of Science y Google académico sobre estudios empíricos con muestras de contadores, auditores, directivos o funcionarios públicos con funciones financieras o tributarias. Los resultados revelan que la transparencia, la eficacia, la integridad, el compromiso y la honestidad son considerados como valores clave en el comportamiento y juicio ético de los profesionales tributarios, así como en los procesos de auditoría interna y rendición de cuentas en el sector público. Se concluye que es importante contar con modelos teórico-éticos que integren en la filosofía institucional de empresas públicas valores éticos necesarios para evitar el fraude fiscal e incentivar una cultura ética orientada hacia una adecuada civilidad fiscal en empresas públicas.

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“…OESIC has typical characteristics of self-interest ethical decision-making, which emphasizes maximizing individual interests as the decision-making goal and not hesitating to cause damage to the interests of others (Victor and Cullen, 1988). Although many studies have explored the impact of OESIC on unethical behaviour in the general context (Wang and Hsieh, 2013;Gorsira et al 2018;Joe et al 2018;De Hoogh et al 2021), despite increasing research on unethical behaviour in the general business context (Medioli et al 2022), there is still little in-depth research on the impact of OESIC on unethical behaviour in the accounting context and its related mechanism (Rogošić and Perica, 2023). Therefore, we focus on the effect of OESIC on UAB in this study.…”

mentioning

confidence: 99%

Effect of organizational ethical self-interest climate on unethical accounting behaviour with two different motivations in China: the moderating effect of Confucian ShiZhong Thinking

Deng,

Ye,

et al. 2023

Humanit Soc Sci Commun

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Organizational Ethical Self-Interest Climate (OESIC), a type of Organizational Ethical Climate (OEC) that exists widely in various organizations, plays an important role in unethical behaviours. Unfortunately, there is still little in-depth research on the effect of OESIC on Unethical Accounting Behaviour (UAB) and its related mechanism. This paper aims to explore the impact of OESIC on UAB with two different motivations i.e., Unethical Pro-Self Accounting Behaviour (UPSAB) and Unethical Pro-Organizational Accounting Behaviour (UPOAB). In addition, this paper studies the moderating effect of Confucian ShiZhong Thinking (CSZ Thinking), a typical characteristic of the Chinese people. In this paper, questionnaire data from 258 Chinese accountants at different professional levels were collected. A regression model was used to analyse and test the collected data. The results indicate that OESIC is positively correlated with UAB, and the effect of OESIC on UPSAB is more significant than the effect on UPOAB. CSZ Thinking weakens the positive impact of OESIC on UPSAB and UPOAB. This paper expands the research scope of OESIC into the accounting field and the Chinese context, which is helpful to better understand the relationship among OESIC, UAB and Confucian ShiZhong Thinking. This paper can enlighten organizational managers to consider the role of informal management control systems in restraining UAB and to pay attention to the two types of UAB with different motivations, especially UPOAB.

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Affective professional commitment and accounting ethics principles: examining the mediating role of the code of ethics

Cited by 4 publications

References 64 publications

The Influence of Impelementing the Accountant's Code of Ethics and Emotional Intelligence for the Accountant Profession in Decision Making

The Influence of Impelementing the Accountant's Code of Ethics and Emotional Intelligence for the Accountant Profession in Decision Making

Valores éticos asociados a la civilidad fiscal en empresas públicas

Effect of organizational ethical self-interest climate on unethical accounting behaviour with two different motivations in China: the moderating effect of Confucian ShiZhong Thinking

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