Personal and moral intensity determinants of ethical decision-making

Collins Sankay Oboh

46 citations0/0 files storedJournal of Accounting in Emerging Economies

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Abstract

Purpose The purpose of this paper is to examine the influence of personal and moral intensity variables on specific processes, namely, ethical recognition, ethical judgment and ethical intention, involved in the ethical decision making (EDM) of accounting professionals. Design/methodology/approach A structured questionnaire containing four vignettes of ethical dilemmas is used in the paper to obtain data from 329 accounting professionals. The data are analyzed using Pearson correlation matrix, independent samplet-test, one-way analyses of variance and multiple regression estimation techniques. Findings The findings of the paper suggest that age, economic status, upbringing, moral idealism and relativism, magnitude of consequence and social consensus are significant determinants of the EDM process of accounting professionals. Practical implications The paper provides evidence to guide accounting regulatory bodies on ways to strengthen extant measures that ensure strict compliance with ethics codes among accounting professionals in Nigeria. Originality/value The paper provides support for Kohlberg’s cognitive reasoning and moral development theory and Rest’s EDM theoretical model, which will aid the development of a structured curriculum for accounting ethics instruction in Nigeria, as hitherto, there is yet to be a provision for a stand-alone ethics course in the undergraduate accounting programs in Nigeria.

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References

1982In A Different Voice: Psychological Theory And Women's Development 1991Ethical Decision Making by Individuals in Organizations: An Issue-Contingent Model 1986Ethical Decision Making in Organizations: A Person-Situation Interactionist Model 1958Modern Moral Philosophy 2014The Influence of Attitudes on Behavior 1980Development in Judging Moral Issues 2005A Review of The Empirical Ethical Decision-Making Literature: 1996–2003 1994Ethical decision making: A review of the empirical literature

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2020Ethical decision-making among professional accountants in Nigeria: the influence of ethical ideology, work sector, and types of professional membership 2021The likelihood of widespread accounting manipulation within an emerging economy 2020Accountants perception of the factors influencing auditors' ethical behaviour in Nigeria 2021Factors influencing ethical judgements of accounting practitioners: some Malaysian evidence 2022Sociodemographic variables and ethical decision-making: a survey of professional accountants in Nigeria

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