Exploring the determinants of (un)ethical decision-making among accountants using PLS-SEM: a developing country context

Nirupika Samanthi Liyanapathirana · Mary Low

8 citations0/0 files storedJournal of Accounting & Organizational Change

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Abstract

Purpose This study aims to examine the determinants of ethical decision-making (EDM) of professional accountants in Sri Lanka, drawing on Rest’s (1986) four-component EDM model. The level of corporate collapses and fraud, coupled with the high level of corruption in Sri Lanka, has highlighted the importance and the timely nature of this research in the EDM processes of Sri Lankan accountants. Design/methodology/approach Data was collected from a sample of 315 accountants through a questionnaire survey that included four written ethical vignettes and was analysed using partial least square-structural equation modelling techniques. Findings The findings revealed a significant relationship between ethical awareness and ethical judgement, providing support for Rest’s model. However, the study does not support Rest’s model on the direct relationship between ethical judgement and ethical intention. Intrinsic religiosity and moral intensity significantly influenced the ethical awareness of accountants. Several determinants including accountants’ age, education, intrinsic religiosity, organisational ethical culture, familiarity with the professional ethical code and moral intensity influenced ethical judgement. However, the findings did not report any significant relationships between the study’s variables and ethical intention. Originality/value The study adds to the existing literature by providing a bigger picture of how various determinants work together in one EDM model and demonstrating that the EDM of accountants is multifaceted. The new finding on an insignificant relationship between ethical judgement and ethical intention implies that the Rest’s EDM process may be mediated and moderated by other constraints blocking accountants’ intention to act due to various pressures in a corrupt society, Sri Lanka, where accountants operate.

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References

2014A new criterion for assessing discriminant validity in variance-based structural equation modeling 2018When to use and how to report the results of PLS-SEM 1967Personal Religious Orientation and Prejudice.1991Ethical Decision Making by Individuals in Organizations: An Issue-Contingent Model 2019How to Specify, Estimate, and Validate Higher-Order Constructs in PLS-SEM 2016Mediation analysis in partial least squares path modeling 2014Partial least squares structural equation modeling (PLS-SEM): A useful tool for family business researchers 2008Formative versus reflective measurement models: Two applications of formative measurement

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