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

Holy Kwabla Kportorgbi · Francis Aboagye‐Otchere · Teddy Ossei Kwakye

5 citations0/0 files storedJournal of Global Responsibility

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Ethics in Business and Education Accounting and Financial Management Ethics in medical practice

Abstract

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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References

2014Partial least squares structural equation modeling (PLS-SEM)1986Ethical Decision Making in Organizations: A Person-Situation Interactionist Model 1986A General Theory of Marketing Ethics 2017Mirror, mirror on the wall: a comparative evaluation of composite-based structural equation modeling methods 2021CB-SEM vs PLS-SEM methods for research in social sciences and technology forecasting 2019Do Not Cross Me: Optimizing the Use of Cross-Sectional Designs 2012A Review of the Empirical Ethical Decision-Making Literature: 2004–2011 2016The use of partial least squares structural equation modelling (PLS-SEM) in management accounting research: Directions for future theory development

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