What is it about?
The findings reveal that moral recognition and moral judgment are necessary conditions for predicting accountants’ moral intent. However, in terms of importance and performance, moral recognition plays a less significant role compared to moral judgment. Furthermore, the influence of moral intensity dimensions is pronounced on moral recognition, while their influence on moral judgment and moral intent is more context dependent. This is also exhibited in the combined importance-performance map analysis results.
Featured Image
Photo by David Clode on Unsplash
Why is it important?
The study is among the first to complement the results of PLS-SEM with importance-performance map analysis and necessary condition analysis to examine the relationship betweenmoral intensity and ethical decision-making of accountants.
Perspectives
Moral intensity shapes individuals’ perceptions of the ethical implications of their decisions.
Naod Mekonnen
Wollo University
Read the Original
This page is a summary of: Moral intensity and ethical decision-making: a combined importance-performance map analysis for professional accountants, International Journal of Ethics and Systems, August 2024, Emerald,
DOI: 10.1108/ijoes-05-2024-0120.
You can read the full text:
Contributors
The following have contributed to this page
