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Factors Influencing Ethical Intentions Among Future Accounting Professionals in the Caribbean
Abstract
Ethical decision-making is an important function among accountants. This paper sought to determine the factors influencing the ethical intentions of future accounting profes-sionals. Specifically, this study tested the applicability of the theory of reasoned action (TRA), theory of planned behavior (TPB) and the extended model of the theory of planned behavior (ETPB) in predicting accounting students' intentions to act unethically (breaching confiden-tiality and charging expenses). Data was collected via a survey questionnaire from 298 accounting students at a Caribbean university. Results revealed that the independent variables (attitudes, subjective norms, perceived behavioral control and moral obligation) significantly predicted students' intentions to breach confidentiality and charge personal expenses. Our findings show that the ETPB is a good predictor of ethical intentions among future accounting professionals. Keywords Ethics . Theory of planned behavior . Attitudes . Subjective norms . Perceived behavioral control . Moral obligation . Ethical intentions Introduction
... A direct measure of managers' actual unethical behaviour is impossible, except in formal criminal investigations of corruption cases, police records and laboratory experiments, because such behaviours are mostly conducted in private (Tang and Sutarso, 2013). It is more practical and easier to measure behavioural intention than the actual behaviour (Alleyne et al., 2014). A strong link is indicated between behavioural intention and actual behaviour, allowing researchers to measure behavioural intention rather than actual behaviour (Carpenter and Reimers, 2005). ...
... It is predicted that if an individual evaluates performing a particular behaviour as favourable, it is more likely he or she will intend to perform that particular behaviour (Fishbein and Ajzen, 1975). Attitude is found to be a significant predictor, first, in behavioural intentions of individuals to commit digital piracy (Liao et al., 2010;Phau and Ng, 2010;Syed Shah et al., 2011;Yoon, 2011); second, in students' intentions to perform academic dishonesty behaviours in the form of cheating and lying (Alleyne and Phillips, 2011;Hsiao and Yang, 2011); and, third, in students' intentions to breach confidentiality and charge personal expenses (Alleyne et al., 2014). ...
... There is a positive and significant impact of the subjective norm on pirated software purchasing behaviour of Malaysian students (Syed Shah et al., 2011) and peer influence and societal influence also significantly influence textbook piracy intention among Taiwanese college students (Su et al., 2011). The subjective norm is also significant in predicting accounting students' intentions to act unethically (breaching confidentiality and charging personal expenses) (Alleyne et al., 2014), in students' intention to perform academic dishonesty behaviour in the form of cheating and lying (Hsiao and Yang, 2011) and in students' intention to commit digital piracy (Yoon, 2011). In the case of unethical financial reporting, an individual who perceives that the referent group would approve or support the violation of generally accepted accounting principle (i.e. ...
Purpose
This study attempts to examine the influence of attitude, subjective norm and ethical judgment on unethical financial reporting intention among Malaysian accounting practitioners in the banking industry.
Design/methodology/approach
In achieving the objective, questionnaire survey was used. With 121 samples of participants in the financial reporting process, data analysis was conducted using partial least square structural equation modelling (PLS-SEM).
Findings
The results indicate that attitude, subjective norm and ethical judgment are significant in influencing unethical financial reporting intention, with ethical judgment having the smallest effect on such intention.
Practical implications
Findings of this study are useful in guiding management and regulators to develop strategies to curb the occurrence of unethical financial reporting. This study also gives some insights to the public, especially the banks’ shareholders and depositors into the unethical financial reporting intention of actual participants in the financial reporting process, who are being entrusted to handle the reporting affairs of banking institutions.
Originality/value
This study is the first to examine the factors influencing accounting practitioners’ intention to financial reporting fraud in a Malaysian banking setting. As it examines the actual participants in the financial reporting process, the results contribute towards a better understanding on unethical financial reporting intention within banking institutions as highly regulated industry. Additionally, it provides evidence for the suitability of the PLS-SEM in statistical analysis.
... Because of the sensitivity and difficulty in observing its occurrence, the actual behavior is tough to detect (Awang, Abdul Rahman Abdul, & Ismail, 2019). Besides, measuring behavioral intention is relatively easy and more practical than measuring actual behavior (Alleyne, Weekes-Marshall, Estwick, & Chaderton, 2014). Furthermore, Carpenter and Reimers (2005) asserted that a substantial correlation between behavioral intention and actual behavior enabling researcher to measure behavioral intention instead of actual behavior. ...
... Even when things are tough, I can perform quite well. Perceived Behavioral Control Alleyne et al. (2014) 1. ...
The purpose of this paper is to discuss the process of pilot test on a proposed framework before the actual research is conducted. Conducting a pilot study, provide the researcher with the opportunity to develop and enhance skills necessary before commencing the actual study. Pilot study was conducted to assess the reliability and validity of the research instruments. Relying on the extended version of the Theory of Planned Behavior, this study examined whether attitudes, subjective norms, perceived behavioral control, moral obligation, self-efficacy, and peer influence may be a good predictor of the individuals' intention to engage in budgetary slack creation. Data were collected from 30 department heads of Malaysian local governments using questionnaires. The reliability test revealed that all constructs achieved sufficient level of reliability ranged from 0.771 to 0.963. The descriptive analysis conducted revealed that all constructs have mean score above the value of 3. Result of descriptive analysis suggest that the sampled respondents have favorable attitude toward budgetary slack and believed this behavior to be acceptable during budget planning. Nonetheless, the respondents deemed this behavior to be morally wrong. Findings from this study should be useful to local government agencies and policy makers interested in enhancing good corporate governance practices among public officers especially in minimizing dishonest budget reporting. Keyword: attitude, budgetary slack, moral obligation, peer influence, perceived behavioral control, pilot study, self-efficacy, subjective norm, theory of planned behavior 1. Introduction Budget is a managerial accounting tool used for planning, performance evaluation, communication, coordination, and decision-making. Despite the role of the budget toward organizations, Yuen (2004) asserts that how a budget is being prepared and executed (budgeting process) not only affects financial performance but also the behavior of those who took part in the budgeting process. One of the most concern issues related to budgeting is budgetary slack. The term 'budgetary slack' refers to the act of setting budget targets that are easier to achieve (Young, 1985). In other words, employees tend to prepare or create organizational budgets that are relatively easier to achieve by introducing slack in the budget, for example, by overestimating expenses, underestimating revenue and/or underestimating performance
... The study also reported moral obligation construct to be the second most critical determining factor of plagiarised intention (Uzun & Kilis, 2020). Other studies also supported the idea of incorporating moral obligation and proved that the inclusion of moral aspects in predicting behaviours has significantly improved the predictive power of behavioural intentions -for example, visiting green hotels (Chen & Tung, 2014), engaging in tax evasion (Alleyne & Harris, 2017;Owusu et al., 2019), and ethical decisionmaking of professional accountants (Alleyne, Weekes-Marshall, Estwick, & Chaderton, 2014). Based on the above findings, moral obligation has a crucial impact on behavioural intention and should be included in the model. ...
Pressure to attain budgetary goals, creates an opportunistic behaviour to engage in dysfunctional behaviour during drafting of the budget. This dysfunctional behaviour known as budgetary slack causes managers to deliberately underestimate income and overestimate costs to increase the likelihood of achieving the budget target as well as provide an opportunity to acquire substantial personal gains. In view of this, the researcher seeks to examine individuals' budgetary slack behaviour by applying the Theory of Planned Behaviour (TPB). This study extends the original TPB model by integrating additional constructs, namely peer influence, moral obligation, and self-efficacy into the TPB model. Moreover, this study incorporates self-control as a potential moderator in the relationship between behavioural intention and budgetary slack behaviour using the General Theory of Crime as a theoretical basis. Theoretically, the developed budgetary slack behaviour model provides insight into predicting and understanding the personal psychological factors influencing individuals' budgetary slack behaviour. Practically, the developed model not only helps educators shape the ethical behaviour of individuals, but will also make it practically possible for organisations and policymakers to develop and implement effective management control systems (MCSs) and enhance the budgeting system to minimise budgetary slack behaviour.
... The original statements referred to India. The risk propensity results demonstrated good reliability (Rana et al., 2014;Alleyne et al., 2014). To measure risk propensity behaviour the survey was completed during the initial period of COVID-19. ...
... Behavioral intentions relevant to business students and RME can be tested using a variety of metrics. These include students' intentions to behave ethically in the future (Alleyne et al. 2014;Elias 2006), behavioral intentions in addressing an ethical dilemma (Lau 2010), or students' intentions to apply the principles of sustainable development in the future (Okręglicka 2018). However, in this study, we chose to focus on students' intentions to work for a responsible employer (Neubaum et al. 2009), even with a salary sacrifice Ramus 2003, 2011). ...
The growing interest in sustainable development in all sectors of the economy has fostered a noteworthy shift toward responsible management education (RME). This emerging view underscores that business schools provide students with more than just managerial knowledge as they also develop students toward responsible management. Based on socialization theory, we show how this development occurs by studying RME as a process that relates to students’ values, attitudes and behavioral intentions. With data from a large international survey of business students from 21 countries, our findings show that RME facilitates students’ self-transcendence, the development of conservation values and positive attitudes toward corporate social responsibility (CSR). Further, RME is positively related to students’ CSR behavioral intentions (willingness to sacrifice salary to work for a responsible employer) through the mediating role of values and attitudes. In sum, this study extends socialization theory to the higher education domain to show that business schools can affect students’ prosocial, ethical values and intentions, with implications for responsible management and RME.
... Past research shows that ethical perceptions are affected by gender (e.g., Keller et al. 2007;Parboteeah et al. 2008;Shafer and Wang 2011). 6 Yet, while several studies conclude that, compared to males, females exhibit stronger ethical attitudes (e.g., Albaum and Peterson 2006;Mirshekary and Lawrence 2009;Bernardi et al. 2011;Torno-Carbó et al. 2016), other studies found no significant differences in the way that male and female accountants responded to ethical dilemmas (e.g., Geiger and O'Connell 1998;Rogers and Smith 2001;Kum-Lung and Teck-Chai 2010;Alleyne et al. 2014). Age is another important predictor of individual's ethical attitude. ...
We revisit religiosity, gender, age, ethics education and experience as drivers of ethicality, while expanding prior research from Anglo-Saxon and Asiatic/Euro-Asiatic countries to a Latin European country, Portugal. We apply the Merchant (1989) instrument of attitudes towards earnings management, in a sample of Portuguese accounting students and alumni. We find no significant evidence of a positive association between religiosity and accountants' judgments on earnings management. However, gender, age, education (and accounting ethics education) and experience are significant predictors of accountants' judgments. The results are unchanged when we control for the intent (selfish benefit) of earnings management. Females, older individuals and alumni judge accounting earnings management more harshly than males, younger individuals, and students (who have not yet completed an accounting ethics course). A higher level of accounting work experience induces accountants to judge accounting earnings management as a less ethically questionable practice. This finding is theoretically relevant because it underscores the necessity of taking people's constraints in the workplace into consideration when studying ethical behavior in business contexts. The results are also practically relevant, as they highlight the importance of a systematic ethics education throughout the accountant's life.
... For example, FBs are characterized by their independent decision-making process (Poutziouris, 2001), and such independence could be an obstacle since cooperation implies sharing decisions on certain agreed activities. Additionally, family-controlled firm dominance can potentially create an organizational culture of secrecy, a lack of information sharing, and the tendency to make decisions in the interest of shareholders (particularly the family) rather than addressing the interests of all stakeholders (Alleyne et al., 2014), including the cooperating partner. ...
Purpose
This study aims to identify the mediating role of cooperation agreements in the relationship between family involvement in international firms and their level of international commitment.
Design/methodology/approach
The study focuses on Spanish international wine and olive oil companies that have varying levels of family involvement. The final sample consists of 263 companies. SmartPLS was used to perform the analysis.
Findings
A higher level of family involvement in business implies greater difficulties with cooperation agreements. Additionally, family involvement is negatively associated with the firm’s level of international commitment, and the perceived difficulties of cooperation agreements mediate this relationship.
Practical implications
This study is of interest to business managers with different levels of family involvement. The study clarifies their perceptions of cooperation agreements and international business commitment. Managers of firms with a high level of family involvement should emphasize the multiple benefits of cooperation agreements for international strategy performance rather than the drawbacks of cooperation. Additionally, through cooperation, companies can learn about destination markets, which may help them to focus their resources effectively in those markets.
Originality/value
This study contributes to the literature on the internationalization strategies of family businesses. This study is the first to address the mediating role of cooperation agreements in the relationship between family involvement and international commitment.
... The empirical analysis in the present study is relevant in diverse ways. As demonstrated by prior studies (Alleyne et al., 2014;Awang and Ismail, 2018;Carpenter and Reimers, 2010), it is difficult in practice to detect actual unethical behaviour and hence studies on individuals' intention to engage in unethical conducts are useful proxies for predicting the likelihood of occurrence of unethical conducts. Thus, an examination of the views of students on temptations and the propensity to engage in unethical behaviour is an important way of predicting the actual behaviour of tomorrow's business professionals. ...
Purpose
The purpose of this paper is to investigate the propensity of business students to engage in unethical behaviour in the field of work. The study further examines the effect of temptation on the propensity of an individual to engage in an unethical conduct.
Design/methodology/approach
A survey method of research was used, and a set of questionnaires was developed and administered to the respondents. Data were collected from 551 undergraduate students from University of Ghana Business School and the partial least square structural equation modelling technique was used to analyse the data.
Findings
The results indicate that the likelihood of students engaging in an unethical conduct is high when tempted. Students who are desirous of getting rich, who lack self-control and whose way of thinking are affected when found in tempting situations have high propensity to engage in unethical conduct.
Practical implications
The findings of this study provide some useful insights to the corporate world on the behavioural intentions of future graduates in tempting situations.
Originality/value
This study highlights the effect of temptations on an individual’s propensity to engage in an unethical conduct.
... Specifically, this study tests the influence of several independent variables (attitudes toward the behavior, subjective norms, perceived behavioral control, moral obligation and perceived prosecution risk) on accounting students' intentions to pirate software and music. Most of the research on ethics in the Caribbean has been done by Alleyne and colleagues (Alleyne et al. 2006Alleyne et al. , 2010Alleyne et al. , 2014 Alleyne and Phillips 2011). The Caribbean region represents an important special case within which to study this phenomenon. ...
The purpose of this study is to investigate the salient factors that influence accounting students to engage in software and music piracy. This study uses the theory of reasoned action (TRA) and the theory of planned behavior (TPB), and extends these models to incorporate other variables (such as moral obligation and perceived prosecution risk) to predict individuals’ behavioral intentions. Specifically, we hypothesize that attitudes toward the behavior, subjective norms, perceived behavioral control, moral obligation and perceived prosecution risk influence intentions to engage in software and music piracy. Data were obtained from 237 university accounting students in a Caribbean university to assess the influence of the components of the theories and other modified and extended models. Findings reveal that attitudes, subjective norms, perceived behavioral control, moral obligation and perceived prosecution risk significantly influence intentions to engage in software and music piracy. These findings lend full support to the hypothesized relationships in our extended theory of planned behavior.
Purpose
The study aims to investigate the influence of critical socio-cultural factors common in developing countries on the ethical behaviour of professional accountants and the extent to which their self-control strengthens or weakens the relationships.
Design/methodology/approach
This paper relied on the quantitative approach to collect data from 366 professional accountants and used the partial least squares structural equation modelling technique to test hypotheses in the study.
Findings
This paper established that susceptibility to positive peer influence, materialism and political trust influence the ethical behaviour of professional accountants. Also, self-control moderates the relationship between susceptibility to positive peer influence and ethical behaviour of professional accountants. However, self-control does not moderate the relationships between materialism and ethical behaviour as well as political trust and ethical behaviour of professional accountants.
Practical implications
The regulatory institutions should review the existing ethical codes and standards to clarify the guidelines on conflicts of interest, financial temptations, materialistic influence and other related matters. Further, training programs must integrate self-control lessons. These programs should focus on enhancing self-control skills, particularly in situations where peer influence and political mistrust are entrenched.
Originality/value
This paper demonstrates the novelty in how critical socio-cultural factors could be contingent on individual circumstances and personal idiosyncrasies in influencing ethical behaviour.
As researchers, we recognize the importance of considering ethical issues in developing research projects. However, much of the existing discourse on research ethics has centered on experimental studies, especially in medical settings such as clinical trials. Surprisingly, there is limited discussion on ethical considerations within ethical behavioral research in the banking context, a sector crucial to the overall financial health of the economy. Given the banking industry's strict organizational structure and emphasis on confidentiality, addressing research ethics in this context is particularly vital. This article aims to fill this gap by highlighting and discussing research ethics issues specific to ethical banking. The objective is to bring attention to these considerations to benefit future researchers in this field.
Drawing on the reasoned action approach theory, the study aimed to examine the logical pattern involved in the development and manifestation of anti-corruption (ethical) intentions among accounting students. Data were collected from 447 Master of Business Administration (MBA) (Accounting) students in Ghana, using an explanatory correlational design and a simple random sampling technique. The results indicated that the ethical attitude of MBA (Accounting) students is primarily influenced by mimetic, coercive beliefs, and religiosity, with normative belief showing no significant contribution to shaping ethical attitudes. The findings imply that ethical attitude in accounting serves as a pertinent precursor to the anti-corruption intentions of MBA (Accounting) students. The study recommends that institutions should allow accounting students to uphold their religious values, and that efforts to enhance ethical accounting attitudes should be promoted to foster anti-corruption behaviours among accounting students.
Sustainable consumption is gaining in relevance for consumers and retailers in Germany, where pro-social consumption behavior is often neglected. Therefore, this study investigates factors influencing the purchase intention of German flower buyers in relation to Fairtrade cut roses based on an online survey of 1,201 flower buyers in retail shops in 2017. As a basic theoretical framework the Theory of Planned Behavior (TPB) was utilized and extended with two additional constructs. The addition of emotions and perceived consumer effectiveness reveals a strong explanatory power of the model proposed. Data analysis via structural equation modelling suggests that emotions and subjective norm are the two most influential determinants of intention to purchase Fairtrade roses. However, emotions also significantly influence all determinants of behavioral intention introduced to the extended model. The findings of this study can be used to fine-tune marketing and communication activities related to pro-social and Fairtrade products.
Abstrak - Dilema Etis Auditor dan Ajaran Karma Pala
Tujuan Utama - Penelitian ini bertujuan untuk mengetahui dilema etis yang dialami auditor dari sudut pandang karma pala (keyakinan bahwa semua perbuatan telah dilakukan dengan baik, maka akan mendatangkan hasil yang baik).
Metode - Penelitian ini menggunakan pendekatan studi kasus ideografis-konfiguratif. Seorang auditor senior dan pemangku pura menjadi informan dalam penelitian ini.
Temuan Utama – Penelitian ini menemukan bahwa auditor mengalami dilema etis saat terjadi terjadi perbedaan pendapat dengan klien. Auditor harus melakukan diskusi dengan klien untuk mengetahui argumentasi dari sisinya. Selain itu, auditor juga harus mengambil solusi terbaik.
Implikasi Teori dan Kebijakan - Dilema etis auditor tersebut dapat diatasi dengan penerapan ajaran karma pala dalam pengambilan keputusan etis auditor. Implikasinya, auditor selayaknya berhati-hati dalam mengambil keputusan etis agar dapat terhindar dari karma buruk di masa mendatang.
Kebaruan Penelitian - Penelitian ini mempelajari lebih jauh pemikiran karma pala dan kaitannya dengan dilema etis auditor.
Abstract - Auditor's Ethical Dilemma and Karma Pala Teachings
Main Purpose - This study aims to determine the ethical dilemmas experienced by auditor from the perspective of karma pala (the belief that all actions have been done well, it will bring good results).
Method - This study uses ideographic-configurative case study approach. A senior auditor and temple stakeholders become the informants.
Main Findings - This study finds that the auditor experience ethical dilemmas when there are differences of opinion with client. The auditor must discuss with the client to find out the arguments from his side. In addition, auditor must also take the best solution.
Theory and Practical Implications - The ethical dilemma can be resolved by applying the teachings of karma pala in making auditor' ethical decisions. The implication, auditor should be careful in making ethical decisions to avoid bad karma in the future.
Novelty - This research examines karma pala perspective and its relation to the ethical dilemma of auditor.
Purpose: The purpose of this study is to develop and empirically test the earnings management behavior model to investigate the personal psychological factors that influence individuals’ intentions to engage in earnings management.
Design/Methodology/Approach: Following a review of literature, personal psychological factors influencing earnings management intentions were identified within the scope of theory of planned behavior and dark triad of personality theory. The survey data from 153 MBA students were analyzed using partial least square-structural equation modeling.
Findings: The results revealed perceived behavior control is significant in influencing individuals’ earnings management intentions followed by attitude towards behavior and subjective norms. The results, however, do not support the relationship between moral obligation and intentions to engage in earnings management and also reported a negative relationship between Machiavellianism and individuals’ earnings management intentions.
Practical Implications: The proposed model will enable organizations to develop focused training programs for managers to reduce earnings management behavior. It will also help educators in training students to positively shape their ethical behavior and make them more reciprocal towards others and their work environment.
Originality/Value: The study develops the earnings management behavior model and suggests that theory of planned behavior and Machiavellianism personality trait provide a useful framework to identify the personal psychological factors influencing individuals’ earnings management intentions. Further, the empirical testing of the model documents and contributes towards a better understanding of the personal psychological factors significantly influencing individuals’ earnings management intentions.
Purpose
This study aims to examine the influence of attitude, subjective norm and adherence to Islamic professional ethics on fraud intention in financial reporting among Muslim accounting practitioners in the Malaysian banking institutions.
Design/methodology/approach
A questionnaire was used for a sample of 121 Muslim accounting practitioners who are participants in the financial reporting process of Malaysian banking institutions. The data are analysed using partial least squares structural equation modelling.
Findings
The study found that attitude and subjective norms are positively significant in influencing fraud intention in financial reporting. In other words, the more the respondents were in favour of fraud and perceived that their referent groups would approve or support the behaviour, the stronger their intentions to commit fraud. On the other hand, the result for Islamic professional ethics is insignificant, which indicates that the Muslim accounting practitioners may not be significantly influenced by the Islamic code of professional ethics on their intention towards fraud in financial reporting.
Research limitations/implications
The study adds to the scant literature investigating factors influencing Malaysian accounting practitioners’ intentions for fraud in financial reporting in the banking sector. The limitations include the use of scenario leading to the issue of social desirability bias and the use of purposive sampling technique that limits the generalizability of the results.
Practical implications
The findings provide potential avenues for Malaysian banking sector managers to enhance their recruitment and training programmes and give some insights to the public, especially the banks shareholders and depositors, into the fraud in financial reporting intention of the actual participants in the financial reporting process.
Originality/value
To the author’s knowledge, this paper is the first to examine, in the Malaysian banking setting, the influence of attitude, subjective norms and adherence to Islamic professional ethics on the fraud intention in financial reporting among accounting practitioners. There are few investigations to date on the factors of influencing or mitigating the accounting practitioners’ intention to commit fraudulent reporting.
Commission is popularly believed to engender unethical intentions, although little research has directly examined this relationship. This paper directly examines the influence commission, along with experience, income, professional accreditation, and a modified theory of planned behavior, has on agents' ethical intentions toward clients. The study sample was systematically drawn from a national group of financial service industry professionals. Only a modified theory of planned behavior significantly predicted agents' ethical intentions. Implications and limitations are discussed.
We investigated the individual and contextual influences shaping the environmental ethical decision intentions of a sample of managers in the U.S. metal-finishing industry in this study. Ajzen's (1991) theory of planned behavior and Jones's (1991) moral intensity construct grounded our theoretical framework. Findings revealed that the magnitude of consequences, a dimension of moral intensity, moderated the relationships between each of five antecedents-attitudes, subjective norms, and three perceived behavioral control factors (self-efficacy, financial cost, and ethical climate)-and managers' environmental ethical decision intentions. We then developed implications for theory and practice in environmental ethical decision making.
Research dealing with various aspects of* the theory of planned behavior (Ajzen, 1985,
1987) is reviewed, and some unresolved issues are discussed. In broad terms, the theory is
found to be well supported by empirical evidence. Intentions to perform behaviors of different
kinds can be predicted with high accuracy from attitudes toward the behavior, subjective
norms, and perceived behavioral control; and these intentions, together with perceptions of
behavioral control, account for considerable variance in actual behavior. Attitudes, subjective
norms, and perceived behavioral control are shown to be related to appropriate sets of salient
behavioral, normative, and control beliefs about the behavior, but the exact nature of these
relations is still uncertain. Expectancy value formulations are found to be only partly
successful in dealing with these relations. Optimal rescaling of expectancy and value
measures is offered as a means of dealing with measurement limitations. Finally, inclusion of
past behavior in the prediction equation is shown to provide a means of testing the theory*s
sufficiency, another issue that remains unresolved. The limited available evidence concerning
this question shows that the theory is predicting behavior quite well in comparison to the
ceiling imposed by behavioral reliability.
Concern has been raised on the ethical behaviour of business persons in the face of problems with Enron and the current global economic crisis. It is believed that unethical behaviour may stem from the lack of proper ethics instruction being taught in schools and universities. This paper sought to measure the ethical intentions and perceptions of ethical problems among undergraduate students in Barbados. The study used a self-administered survey among students at a Caribbean university. The findings of this study showed that gender, age, academic majors and religious commitment significantly affect the ethical perceptions and intentions of students within the Caribbean. .
This article examined the perceptions of moral intensity among 104 final year undergraduate accounting students in Barbados. A quantitative survey was used to measure the impact of various factors (gender, age, religious affiliation and commitment) on perceptions of moral intensity as advanced by Jones (1991). Four scenarios depicting audit-related and non-audit-related ethical issues were used to explore this construct. Findings revealed that gender, age, religious affiliation and commitment did not impact on perceived moral intensity on audit-related scenarios. However, perceptions of moral intensity varied on gender, religious affiliation and commitment with respect to the non-audit-related scenario.
Commission is popularly believed to engender unethical intentions, although little research has directly examined this relationship. This paper directly examines the influence commission, along with experience, income, professional accreditation, and a modified theory of planned behavior, has on agents' ethical intentions toward clients. The study sample was systematically drawn from a national group of financial service industry professionals. Only a modified theory of planned behavior significantly predicted agents' ethical intentions. Implications and limitations are discussed.
Research in social psychology has extensively referenced and used Fishbein and Ajzen's theory of reasoned action to predict and understand motivational influences on behavior Recently Ajzen has proposed an extension of the theory by including perceptions of behavioral control as an additional predictor of intentions and behavior. The present research compared Ajzen's theory of planned behavior with the theory of reasoned action for 10 behaviors chosen to represent a range with respect to control over performing the behavior. he results indicate that inclusion of perceived behavioral control enhances the prediction of behavioral intention and behavior Consistent with the theory of planned behavior, the effects of perceived behavioral control on a target behavior are most vivid when the behavior presents some problem with respect to control.
This paper applies Beck and Ajzen’s (Journal of Research in Personality 25:285–301, 1991) extended version of the theory of planned behaviour model to the decisions of students to engage in academic dishonesty
(cheating and lying). The model proposes that students’ intentions to engage in dysfunctional behaviours may be influenced
by attitudes, subjective norms, perceived behavioural control and moral obligation. This study was done using a survey questionnaire
of 363 undergraduate students at a West Indian University. Based on the extended version of the theory of planned behaviour,
with the exception of subjective norms which only predicted students’ intentions to cheat, it was found that attitudes, perceived
behavioural control and moral obligation were significant predictors of students’ intentions to perform academic dishonesty
behaviours in the form of cheating and lying. The results of the study have given further support to the use of the extended
version of the theory of planned behaviour. Implications are discussed.
This paper sought to test whether student demographics (gender, age, religion, type of degree and number of courses done containing
ethics) influenced the likelihood of engaging in unethical business practices. The study involved the use of a questionnaire
being administered to a sample of 231 undergraduate students in Barbados. It was found that gender, religiousness, type of
degree and number of courses taken containing ethics significantly impacted on the intentions to engage in unethical behaviour.
It was also found that the impact of age was not conclusive. The study has several limitations including low generalisability
due to the use of a non-probability sampling method, and the possibility of social desirability bias. The study informs educators
about the need to integrate ethics into the curriculum as an essential component of professional training for future managers
and business people. This study makes an important contribution to the ethics literature on small island developing states,
since the study was done in the country of Barbados.
This study examines the use of a modified form of the theory of planned behavior in understanding the decisions of undergraduate students in engineering and humanities to engage in cheating. We surveyed 527 randomly selected students from three academic institutions. Results supported the use of the model in predicting ethical decision-making regarding cheating. In particular, the model demonstrated how certain variables (gender, discipline, high school cheating, education level, international student status, participation in Greek organizations or other clubs) and moral constructs related to intention to cheat, attitudes toward cheating, perceptions of norms with respect to cheating, and ultimately cheating behaviors. Further the relative importance of the theory of planned behavior constructs was consistent regardless of context, whereas the contributions of variables included in the study that were outside the theory varied by context. Of particular note were findings suggesting that the extent of cheating in high school was a strong predictor of cheating in college and that engineering students reported cheating more frequently than students in the humanities, even when controlling for the number of opportunities to do so.
This study examines the use of a modified form of the Theory of Planned Behavior in understanding the decisions of undergraduate students in engineering and humanities to engage in cheating. We surveyed 527 randomly selected students from three academic institutions. Results supported the use of the model in predicting ethical decision-making regarding cheating. In particular, the model demonstrated how certain variables (gender, discipline, high school cheating, education level, international student status, participation in Greek organizations or other clubs) and moral constructs related to intention to cheat, attitudes toward cheating, perceptions of norms with respect to cheating, and ultimately, cheating behaviors. Further the relative importance of the Theory of Planned Behavior constructs was consistent regardless of context, whereas the contributions of variables included in the study that were outside the theory varied by context. Of particular note were findings suggesting that the extent of cheating in high school was a strong predictor of cheating in college and that engineering students reported cheating more frequently than students in the humanities, even when controlling for the number of opportunities to do so. Peer Reviewed http://deepblue.lib.umich.edu/bitstream/2027.42/55271/3/2007 EB PACES2 To Appear.pdf
Interest in the problem of method biases has a long history in the behavioral sciences. Despite this, a comprehensive summary of the potential sources of method biases and how to control for them does not exist. Therefore, the purpose of this article is to examine the extent to which method biases influence behavioral research results, identify potential sources of method biases, discuss the cognitive processes through which method biases influence responses to measures, evaluate the many different procedural and statistical techniques that can be used to control method biases, and provide recommendations for how to select appropriate procedural and statistical remedies for different types of research settings.
This comparative field study evaluated the moral reasoning used by U.S. and Belizean business students in resolving business-related moral dilemmas. The Belizeans, citizens of a less-developed country with Western heritage, resolved the dilemmas using higher stages of moral judgment than did the U.S. business students.
Interest in the problem of method biases has a long history in the behavioral sciences. Despite this, a comprehensive summary of the potential sources of method biases and how to control for them does not exist. Therefore, the purpose of this article is to examine the extent to which method biases influence behavioral research results, identify potential sources of method biases, discuss the cognitive processes through which method biases influence responses to measures, evaluate the many different procedural and statistical techniques that can be used to control method biases, and provide recommendations for how to select appropriate procedural and statistical remedies for different types of research settings.
SYNOPSIS: The increased diversity arising from hiring women and nonaccounting majors by public accounting firms presents challenges for the professional development and training of new recruits. If the ethical judgments of women and students from nonaccounting disciplines differs from the traditional male-dominated accounting professionals and these differences are not addressed in early professional training programs, this could represent possible challenges to the training and socialization of new recruits entering the profession. This study tests for gender and discipline-based differences in ethical evaluations, ethical intention and ethical orientation among subjects from the disciplines of accounting, other business and liberal arts. Results indicate that women had consistently different ethical evaluations, intentions and orientation than men and there is some evidence that subjects from the accounting discipline viewed some actions from a different ethical perspective than subjects from other disciplines. Implications for accounting ethics, early-career professional training and ethics research are discussed.
The study ascertained (1) whether an observerÕs scope of justice with reference to either the moral agent or the target person of a moral act, would affect his/her judgements of the ethicality of the act, and (2) whether observer judgements of ethicality parallel the moral agentÕs decision processes in systematically evaluating the intensity of the moral issue. A scenario approach was used. Results affirmed both research questions. Discussions covered the implications of the findings for the underlying cognitive processes of moral judgements, for the link between judgements of fairness and ethicality, as well as for the debate of ethical absolutism versus relativism.
This study is a comparison of the validity of theory of reasoned action and theory of planned behavior as applied to the area of moral behavior (i.e., illegal copying of software) using structural equation modeling. Data were collected from 181 university students on the various components of the theories and used to asses the influence of attitude, subjective norm, and perceived behavioral control on the intention to make unauthorized software copies. Theory of planned behavior was found to be better than the theory of reasoned action in predicting unethical behavior. A modified version of the theory of planned behavior, with a causal path linking subjective norm to attitude, provided a significant improvement on model fit. The results indicated that perceived behavioral control is a better predictor of behavioral intention then attitude. The direct effect of subjective norm on behavioral intention was not significant, but the indirect effect through attitude was highly significant. Applicability of the theory of planned behavior for moral behavior and the implications for future research are discussed.
A proposed theory of planned behavior, an extension of Ajzen and Fishbein's (1980, Understanding attitudes and predicting social behavior. Englewood-Cliffs, NJ: Prentice-Hall) theory of reasoned action, was tested in two experiments. The extended theory incorporates perceived control over behavioral achievement as a determinant of intention (Version 1) as well as behavior (Version 2). In Experiment 1, college students' attendance of class lectures was recorded over a 6-week period; in Experiment 2, the behavioral goal was getting an “A” in a course. Attitudes, subjective norms, perceived behavioral control, and intentions were assessed halfway through the period of observation in the first experiment, and at two points in time in the second experiment. The results were evaluated by means of hierarchical regression analyses. As expected, the theory of planned behavior permitted more accurate prediction of intentions and goal attainment than did the theory of reasoned action. In both experiments, perceived behavioral control added significantly to the prediction of intentions. Its contribution to the prediction of behavior was significant in the second wave of Experiment 2, at which time the students' perceptions of behavioral control had become quite accurate. Contrary to expectations, there was little evidence for interactions between perceived behavioral control and the theory's other independent variables.
This comparative field study evaluated the moral reasoning used by U.S. and Belizean business students in resolving business-related moral dilemmas. The Belizeans, citizens of a less-developed country with Western heritage and a values-based education system, revolved the dilemmas using higher stages of moral judgment than did the U.S. business students.
A review was conducted of the results of 107studies of the prevalence and correlates of cheatingamong college students published between 1970 and 1996.The studies found cheating to be more common in the 1969-75 and 1986-96 time periods thanbetween 1976 and 1985. Among the strongest correlates ofcheating were having moderate expectations of success,having cheated in the past, studying under poor conditions, holding positive attitudes towardcheating, perceiving that social norms support cheating,and anticipating a large reward for success. However, animportant limitation on the conclusions drawn from this research is that many variables wereincluded in only one or a few studies. A model of theantecedents of cheating is proposed and the implicationsof this model for the identification of students at risk for cheating and controlling cheatingare discussed.
This research examines the ethical judgments of accounting (CPA) practitioners. Its purpose is to introduce a well known theory of moral development and method for analyzing individuals' ethical reasoning in the domain of accounting or auditing. Fifty-two accountants from the various position levels within public firms participated in this study. They each resolved a standardized hypothetical dilemma (Moral Judgment Interview) and an audit-role conflict based on a real life case study. Two salient findings are reported. First, there exists a relationship between the manner in which auditors resolve audit role conflict and their level in the audit firm's hierarchy. Second, an association also exists between the auditors hierarchical position in their firm and their capacity for ethical reasoning. Specifically, this capacity increases in the staff and supervisory levels and then decreases in the manager and partner ranks. These findings point to a number of possible explanations of differences in ethical behavior, including the impact of conflicting social influences at different hierarchical levels, mediated by differential screening and self-selection processes within the firm.
After a brief literature review, this paper deals with four related topics: A discussion of how ethics should be taught in the accounting curriculum, a description of one sample course in accounting ethics and professionalism (E & P), a description of pre- and post-test results when such a course was offered to a treatment group and not to a control group, and implications of the research. The author advocates that ethics be taught both in existing accounting courses and in a separate course in accounting ethics and professionalism. The author further advocates that a “sandwich approach” be used, consisting of a general course in ethics taught elsewhere in the university, followed by a variety of accounting courses in which ease studies and homework problems help students spot ethical issues and reinforce the need for mature ethical reasoning, followed by a capstone course in ethics and professionalism taught by accounting faculty. The results of the pre- and post-tests of moral development indicate a significant increase in mean test scores of the treatment group over that of the control group. An analysis of an interactive effect indicates that the E & P course combined with previous classes in ethics is particularly effective in predicting moral-reasoning maturation.
An interactionist model of ethical decision making in organizations is proposed. The model combines individual variables (moral development, etc.) with situational variables to explain and predict the ethical decision-making behavior of individuals in organizations. A major component of the model is based on Kohlberg's cognitive moral development model which provides the construct definition, measurement tools, and theory base to guide future business ethics research. Research propositions are offered and practical implications are discussed.
Existing theoretical models of individual ethical decision making in organizations place little or no emphasis on characteristics of the ethical issue itself. This article (a) proposes an issue-contingent model containing a new set of variables called moral intensity; (b) using concepts, theory, and evidence derived largely from social psychology, argues that moral intensity influences every component of moral decision making and behavior; (c) offers four research propositions; and (d) discusses implications of the theory.
This study compares the explanatory power of Fishbein and Ajzen's (1991) theory of reasoned action, Ajzen's (1975) theory of planned behavior, and a modified version of the theory of planned behavior, which includes a measure of moral obligation, to predict insurance agents' e]thical intentions toward their clients. Two hundred and forty-five insurance agents in the U.S. were sent surveys, and with 59% of them responding, results suggest that the modified version of the theory of planned behavior best explains agents' e]thical intentions. Theoretical considerations and suggestions for future research, highlighting the perceived behavioral control and moral obligation constructs, are provided.
The Theory of Planned Behaviour (TPB) has received considerable attention in the literature. The present study is a quantitative integration and review of that research. From a database of 185 independent studies published up to the end of 1997, the TPB accounted for 27% and 39% of the variance in behaviour and intention, respectively. The perceived behavioural control (PBC) construct accounted for significant amounts of variance in intention and behaviour, independent of theory of reasoned action variables. When behaviour measures were self-reports, the TPB accounted for 11% more of the variance in behaviour than when behaviour measures were objective or observed (R2s = .31 and .21, respectively). Attitude, subjective norm and PBC account for significantly more of the variance in individuals' desires than intentions or self-predictions, but intentions and self-predictions were better predictors of behaviour. The subjective norm construct is generally found to be a weak predictor of intentions. This is partly attributable to a combination of poor measurement and the need for expansion of the normative component. The discussion focuses on ways in which current TPB research can be taken forward in the light of the present review.
The present study applied Ajzen's (1985) theory of planned behavior to the explanation of ethical decision making. Nurses in three hospitals were provided with scenarios that depicted inadequate patient care and asked if they would report health professionals responsible for the situation. Study results suggest that the theory of planned behavior can explain a significant amount of variation in the intent to report a colleague. Attitude toward performing the behavior explained a large portion of the variance; subjective norms explained a moderate amount of the variance; and, perceived behavioral control added little to the explanation of variance. Implications for research and practice are discussed.
This research applies the theory of planned behavior to corporate managers’ decision making as it relates to fraudulent financial reporting. Specifically, we conducted two studies to examine the effects of attitude, subjective norm and perceived control on managers’ decisions to violate generally accepted accounting principles (GAAP) in order to meet an earnings target and receive an annual bonus. The results suggest that the theory of planned behavior predicts whether managers’ decisions are ethical or unethical. These findings are relevant to corporate leaders who seek to improve ethical work climates of organizations and to many regulators, accountants, corporate governance officials and investors.
While there is considerable interest in the topic of business ethics, much of the research moves towards measuring components with a view to predicting ethical behaviour. To date there has not been a satisfactory definition of business ethics, nor has there been any real attempt to understand the components of a situation that may influence an individual's assessment of that situation as ethical or otherwise. Using Jones's (1991) construct of moral intensity as a basis for investigation, this paper presents some exploratory analysis on the context within which ethical decisions are assessed. The findings reveal that individuals differ in their assessments of the same situation and often use a number of complex reasons to explain whether a situation poses an ethical problem for them. These findings are discussed within a framework of measurement issues and future directions for research.
This study applies a theoretical framework, the theory of reasoned action, to the examination of unethical decision making in job-related situations encountered by CPAs. A survey methodology was employed in which respondents were asked to use both self-reported and randomized response techniques for reporting unethical behavior. The results indicate that individuals are unwilling to accurately report either unethical behavior or intention, particularly in situations where there is no question as to the unacceptability of the action or the potential penalty as presented in the AICPA Code of Professional Conduct. Implications for the accounting profession and research are discussed.
This study investigates the differences in individuals' ethical decision making between Canadian university business students and accounting professionals. We examine the differences in three measures known to be important in the ethical decision-making process: ethical awareness, ethical orientation, and intention to perform questionable acts. We tested for differences in these three measures in eight different questionable actions among three groups: students starting business studies, those in their final year of university, and professional accountants.
The measures of awareness capture the extent to which respondents felt that a particular action was unethical according to each of several ethical criteria. We found few differences between the two student groups on these measures, suggesting that their education had minimal effect on raising their awareness of the ethical issues in the vignettes. Indeed, overall, the graduating student's scores were marginally lower than those of the entry-level students. However, the professionals viewed some actions as significantly less ethical than did the graduating students.
The measures of ethical orientation capture the weight respondents placed on each of the criteria above in their evaluation of the overall morality of an action. The differences between the three groups were generally small, and were a function of the vignette, consistent with Jones' (1991) model of issue-contingent ethical reasoning.
The measures of intention capture the extent to which a respondent perceives that s/he would perform the action. There were significant differences between the groups in three of the eight vignettes, driven by a difference between the professionals and the other two student groups. The awareness measures were strong predictors of intention. We discuss the implications of these findings for professional training and future research.
The purpose of this study is to expand our understanding of the factors that influence ethical behavioral intentions of public
accountants. Recent scandals have dominated the news and have caused legislators, regulators and the public to question the
role of the accounting profession. Legislative changes have brought about major structural changes in the profession and continued
scrutiny will surely lead to further changes. Thus, developing an understanding of the personal and contextual factors that
influence ethical decisions is critical. An extension of the theory of planned behavior [Ajzen, I.: 1985, Action Control-From Cognition to Behavior (Springer, Heidelberg)], the model used in this study examined the influence of personal, social and organizational factors
on ethical intentions. Specifically, the individual level model tested direct effects of attitudes, subjective norms, perceived
behavioral control, moral sensitivity and ethical climate. Professionals from five accounting firms completed a survey that
measured responses to ethical dilemmas related to the public accounting domain. To minimize the potential impact of common
method bias, the survey instrument was administered in two phases. Hypotheses were evaluated using a structural modeling technique,
partial least squares. Results show strong support for a direct relationship between attitudes and ethical intentions. The
proposed direct effect of subjective norms was not supported. However, a significant relationship between subjective norms
and attitudes was found. Professionals’ attitudes towards ethical issues clearly influence intentions. Moreover, this study
illustrates the potential influence of social factors in attitude formation. Future research should explore the factors in
the public accounting domain that most strongly influence attitude formation. This study suggests that the theory of reasoned
action offers a useful framework for exploring these issues.
This study discusses how perceptions of ethics are formed by certified public accountants (CPAs). Theologians are used as a point of comparison. When considering CPA ethical dilemmas, both subject groups in this research project viewed confidentiality and independence as more important than recipient of responsibility and seriousness of breach. Neither group, however, was insensitive to any of the factors presented for its consideration. CPA reactions to ethical dilemmas were governed primarily by provisions of the CPA ethics code; conformity to that code may well be evidence of higher stage moral reasoning.
This study analyzes the relative influences of perceived ethical problems, perceived importance of ethics, idealism, relativism, and gender on ethical intention of students. The potential impacts of grade point average and education level of students were also investigated. The results from a survey of students in marketing classes from two major universities in the United States reveal that perceived ethical problems and perceived importance of ethics have positive impacts on ethical intentions of students. The survey results reveal a reverse relationship between relativism and ethical intention. There is, however, no relationship between idealism and ethical intentions. As hypothesized, the results indicate that male students tend to be less ethical in their intention than female students. The findings indicate that grade point average and educational level are not determinants of ethical intentions of students. Some important implications for marketing education and for the management ethics training programs were discussed.
The prediction of dishonest actions was studied in the context of the theory of planned behavior. College students completed a questionnaire that assessed attitudes, subjective norms, perceptions of behavioral control, intentions, and perceptions of moral obligations, as well as self-reports of behavior with respect to cheating on a test, shoplifting, and lying to get out of assignments. A subsample of respondents returned several months later for a second administration of the questionnaire. Multiple regression analyses showed that the theory of planned behavior predicted intentions with a high degree of accuracy, and that it was moderately successful in the prediction of actual behavior. Addition of perceived moral obligations to the prediction equation improved prediction of reported lying behavior, but did not help to account for much variance in cheating and shoplifting. Self-reports of past dishonesty were used to evaluate the sufficiency of the theory of planned behavior.
The ethical decision-making process begins when an individual recognizes an ethical dilemma. Subsequently, the individual makes a judgment and forms behavioral intentions, which are thought to be predictive of actual behavior. This process is affected by individual, situational and issue-contingent factors. Our study examines the effect of four issue contingencies on marketers' ethical decision-making process. More than 300 marketing professionals took part in our study, responding to questions regarding two sales scenarios. We controlled for relevant individual and situational factors and tested hypotheses using hierarchical regression. Perceptions of a greater magnitude of consequences were positively related to issue recognition and judgments that the action was unethical in both scenarios and behavioral intentions in one scenario. Perceptions of a societal consensus were associated with issue recognition and judgments that the action was unethical in one scenario. Magnitude of consequences demonstrated the strongest relationship with the ethical decision-making process.
The influence of individual, situational and team factors on auditors’ whistle-blowing intentions
- P Alleyne
Alleyne, P. (2010). The influence of individual, situational and team factors on auditors' whistle-blowing
intentions. Unpublished PhD Thesis, University of Bradford, Bradford, UK.
An empirical investigation of the impact of environment on individual ethical analysis by corporate accountants and human resource managers. Unpublished doctoral dissertation
- L M Flynn
Flynn, L. M. (2001). An empirical investigation of the impact of environment on individual ethical analysis by
corporate accountants and human resource managers. Unpublished doctoral dissertation, Binghamton
University.