Ethical tax decision-making: Evaluating the effects of organizational prestige valuations and tax accountants’ financial situation

Kportorgbi, Holy Kwabla; Aboagye‐Otchere, Francis; Kwakye, Teddy Ossei

doi:10.1080/23311975.2023.2196037

Cited by 3 publications

(2 citation statements)

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“…Accountants' tax compliance behavior is sometimes impacted by the behavior exhibited by the groups they identify with. Nevertheless, they are motivated to establish and uphold their social identity by affiliating with respected tax organizations (Kportorgbi et al, 2023). Ethically upright accountants are especially drawn to prestigious organizations with a strong ethical orientation (Kportorgbi et al, 2023).…”

Section: Individual Tax Culturementioning

confidence: 99%

“…Nevertheless, they are motivated to establish and uphold their social identity by affiliating with respected tax organizations (Kportorgbi et al, 2023). Ethically upright accountants are especially drawn to prestigious organizations with a strong ethical orientation (Kportorgbi et al, 2023). However, empirical research shows that the personal values of accounting professionals can be compromised and frequently interrupted by other groups, such as tax experts.…”

Section: Individual Tax Culturementioning

confidence: 99%

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Exploring the relationship between individual tax culture and Schwartz’s higher-order personal values among accountants as taxpayers in Slovenia

Hauptman,

Hlastec

2023

Problems and Perspectives in Management

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The OECD has called for a stronger and more dynamic sustainable tax-paying culture that countries must cultivate and a more robust ethical profile for individual taxpayers. The individual tax culture might vary in the significance attributed to values influencing taxpayers’ perceptions toward taxation. As the hierarchy of values can be influenced through manipulation, policymakers can leverage knowledge of the relationship between higher-order personal values and individual tax culture to enhance tax revenue collection. This study aims to measure the relationship between Schwartz’s higher-order personal values and taxpayers’ culture, assessed through attitudes toward tax evasion, tax compliance, and the tax system. A survey was administered to the Slovene taxpayers (69 accountants and 130 non-accountants). The assumption was that the personal values system of accountants ought to underpin their ethical tax decision-making because of the professional accountants’ ethical codes. As professional accountants play a crucial role in maintaining stability for businesses, they hold a significant position in ensuring the effective operation of taxation systems. Exploratory factor analysis was used, and the analysis was carried out using the principal component method. The findings indicate that some higher-order personal values, particularly self-transcendence (r = 0.244) and self-enhancement (r = –0.403), are significant in explaining ethical behavior. Within the self-enhancement value, power and achievement strongly influence the ethical behavior of accountants. The perception of power associated with their expertise makes accountants less tax-compliant. Conservation values are of greater importance for non-accountants (r = 0.280). The results enhance comprehension of values’ influence on ethical decision processes.

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Section: Individual Tax Culturementioning

confidence: 99%

Section: Individual Tax Culturementioning

confidence: 99%

Exploring the relationship between individual tax culture and Schwartz’s higher-order personal values among accountants as taxpayers in Slovenia

Hauptman,

Hlastec

2023

Problems and Perspectives in Management

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Ethical decision-making dynamics: insights from professional accountants

Mekonnen

2024

Cogent Business & Management

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Ethical decision-making: an interactive model of organizations’ ethics systems and decision-makers’ financial situation

Kportorgbi,

Aboagye-Otchere,

Kwakye

2024

JGR

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Purpose This study aims to investigate the influence of two perceived organizational ethics systems (perceived ethics training quality and integrity-based climate) on the ethical decision-making (EDM) of tax accountants in Ghana. The study also examines the moderating role of the decision-makers’ financial situation on the quality ethics training–EDM relationship. Design/methodology/approach Survey data from 356 tax accountants were analyzed using the partial least squares structural equation modeling technique. Findings The results show that the two ethics systems influence EDM, but their extent of influence varies across the stages of EDM. Specifically, quality ethics training is a better predictor of EDM at the ethical issue recognition stage, whereas integrity-based climate is a better predictor of EDM at the ethical intention stage. The study also found that decision-makers’ financial situation predicts the ethical recognition stage of EDM but does not moderate the quality ethics training–EDM relationship. Practical implications This study recommends the concurrent deployment of quality ethics training and an integrity-based work climate to improve ethical behavior. Policymakers should also emphasize a work climate that promotes honesty, conscientiousness and ethical principles (integrity-based climate) to improve ethical intentions. Originality/value This study applied the interactionist theory by capturing the relative effects of two organizational ethics systems and an individual-level situational factor in a single model. To the best of the authors’ knowledge, this is the first study that tests the moderation effect of decision-makers’ financial situation on the ethics training–EDM relationship in a developing country context.

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Ethical tax decision-making: Evaluating the effects of organizational prestige valuations and tax accountants’ financial situation

Cited by 3 publications

References 35 publications

Exploring the relationship between individual tax culture and Schwartz’s higher-order personal values among accountants as taxpayers in Slovenia

Exploring the relationship between individual tax culture and Schwartz’s higher-order personal values among accountants as taxpayers in Slovenia

Ethical decision-making dynamics: insights from professional accountants

Ethical decision-making: an interactive model of organizations’ ethics systems and decision-makers’ financial situation

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