Personal and moral intensity determinants of ethical decision-making

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 sample t-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.

Factors influencing ethical judgements of accounting practitioners: some Malaysian evidence

“…Nasution and Ostermark (2020) did not find age, gender and education to be influencing ethical judgements of auditors in Indonesia. Similar observations were reported by Oboh (2019), where age and gender did not significantly influence ethical judgements of accounting professionals in Nigeria. These findings perhaps suggest that workplace demand or pressures may override personal characteristics or values once an individual enters the professional environment.…”

“…However, there have also been studies that found no association between age and ethical judgements (e.g. Forte, 2004;Nguyen et al, 2008;Nasution and Ostermark, 2020;Oboh, 2019). In view of the prior studies, which generally found evidence consistent with the theory of moral development, the following hypothesis is proposed: H2.…”

“…Empirical evidence on the significance of gender in influencing ethical judgements is mixed. While a number of studies have reported its non-significance (e.g., Davis and Welton, 1991; Factors influencing ethical judgements Kidwell et al, 1987;McCabe et al, 2006;Nasution and Ostermark, 2020;Oboh, 2019;Radtke, 2000;Shawver and Clements, 2015;Swaidan et al, 2003;Wang and Calvano, 2015), other studies had observed otherwise. For example, Ameen et al (1996), Bateman and Valentine (2010), Ibrahim and Angelidis (2009), Lund (2008), Oumlil and Balloun (2009) and Weeks et al (1999) have reported that females generally have higher ethical values than their male counterparts.…”

Ethical decision-making among professional accountants in Nigeria: the influence of ethical ideology, work sector, and types of professional membership

“…This is because of rising incidences of corporate financial scandals, economic crimes, tax evasions and theft of public funds incited by questionable accounting practices in organisations across many countries (Koumbiadis, 2014; International Ethics Standards Board for Accountants [IESBA], 2015; Byrne, 2016; Kirtley and Choudhury, 2016). While the issue of ethics in the accounting profession is not at all new (Koumbiadis, 2014), recurring news headlines of questionable accounting practices have heightened global concern for the issue of moral development and its role in the ethical decision-making (EDM) process of accountants (Sikka, 2009; Akpata, 2014; Herbert et al , 2016; Musbah et al , 2016; Oboh and Ajibolade, 2018). There is a renewed call for further investigation into the moral orientation, professionalism and EDM processes of accountants and the role of professional accounting bodies in their moral development, especially in developing countries (Nathan, 2015; Musbah et al , 2016; Oboh, 2018).…”

“…For example, questionable accounting practices have contributed to making some developing countries’ economic growth projections and diversifications not to yield any substantial development and reduction in the level of poverty (Central Intelligence Agency [CIA], 2017; Transparency International, 2017). Also, advances in globalisation, bilateral and multilateral trade deals, adoption of international financial reporting standards, internationalisation of indigenous accounting firms and increased investment opportunities have mounted pressures on professional accounting bodies and regulators globally to be more proactive in promoting ethical accounting practices among accountants (Bakre, 2007; Adeyeye et al , 2010; Oboh and Ajibolade, 2018).…”