What is it about?
The study found positive relationships among moral recognition, moral judgment, and moral intent. Moral judgment mediates the relationship between moral recognition and moral intent in ethical decision-making. The study also found that laws and professional codes, moral philosophies, intrinsic religious orientation, and social responsibility influenced ethical decision-making. However, peer group pressure did not predict moral judgment among professional accountants. This study provides implications for considering the mediating role of moral judgment in the ethical decision-making process.
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Why is it important?
Hirth-Goebel and Weißenberger (2019) and Mintz and Morris (2017) indicated that accountants with strong ethical sensitivity are better equipped, more sensitive to ethical dilemmas, and able to manage ethical issues. This requires accountants to apply ethical decision-making (EDM) approaches.
Perspectives
To improve ethical decision-making among professional accountants, understanding the influences and relationships of other factors is crucial in an ethical setting.
Naod Mekonnen
Wollo University
Read the Original
This page is a summary of: Ethical decision-making dynamics: insights from professional accountants, Cogent Business & Management, February 2024, Taylor & Francis,
DOI: 10.1080/23311975.2023.2301138.
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