Antecedents of organisational professional conflict faced by professional accountants in different work settings

Abstract

Purpose-The aim of this study is to examine the effects of public interest commitment, professional commitment, organisational commitment, and organisational ethical culture on organisational professional conflict (OPC). The study also tests for the differences in the perception of OPC among professionals in different work settings: (i) professional accountants in business practice, (ii) tax and accounting advisors, and (iii) auditors. Design/methodology/approach-This study is based on a questionnaire distributed among 779 Spanish professional accountants. Findings-The findings show a negative relationship between both individuals' organisational commitment and OPC and between a strong organisational ethical culture and OPC. Professional accountants working in different settings exhibit differences in their perception of OPC; tax/accounting advisors perceive OPC to a higher extent. Originality/value-This is the first study that analyses the effect of organisational ethical culture, together with professional and organisational commitment, on the perception of pressures arising from OPC among professional accountants in different work settings. Identifying antecedents of the conflicts that professional accountants may face has implications for organisations' human resource management and for the quality of the services provided. This study emphasizes the need for future studies to examine the differences in the work context of the different professional accountants.

Ethical dilemma: A pathway to fraud or not?

“…Some authors pointed out pandemic effects on work organization and employee behaviour (Stanković & Radojević, 2022). Barrainkua & Espinosa-Pike (2020) show a negative relationship between individual organization commitment and organisational professional conflict (OPC) and between a strong organisational ethical culture and OPC. On the other hand, some studies found that plain-looking male accountants, who represent the traditional accountant stereotype, rarely behave unethically (Shtudiner & Klein, 2020).…”

Understanding the Auditor's Ethical Behaviour in the Professional Environment

“…Hence, to the extent that EC exists, it could negatively affect work-related attitudes and intentions, including CF. While previous scholars indicate that a higher level of auditor EC is associated with lower job satisfaction and higher turnover intentions (Barrainkua and Espinosa-Pike, 2020;Smith et al, 2020;El-Rajabi, 2007;Shafer et al, 2002;Bamber and Iyer, 2002), to our knowledge, no study has linked the EC with CF in auditing context. Therefore, based on the previous discussion, our third hypothesis will be as follow:…”

“…Participating in actions not consistent with the employees' ethical beliefs will create an unpleasant mental discord that he will seek to lower (Brief et al, 2001). EC increases when employees' personal values disagree with their organisation; accordingly, unfavourable consequences such as a lack of organisational identification, non-attendance, and TI may arise (Barrainkua and Espinosa-Pike, 2020;Smith et al, 2020;Thorne, 2001;Schwepker, 1999). The results of previous research support such an argument.…”