Business

Effect of organizational ethical self-interest climate on unethical accounting behaviour with two different motivations in China: the moderating effect of Confucian ShiZhong Thinking

D. Deng, C. Ye, et al.

This research dives into the effects of Organizational Ethical Self-Interest Climate on Unethical Accounting Behaviour, revealing significant findings that can help managers mitigate unethical practices. Conducted by Deqiang Deng, Chenchen Ye, Fan Wu, Yijing Guo, Hao Li, and Changsheng Wang, the study also explores the moderating influence of Confucian ShiZhong Thinking.

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Abstract

This paper explores the impact of Organizational Ethical Self-Interest Climate (OESIC) on Unethical Accounting Behaviour (UAB) with two motivations: Unethical Pro-Self Accounting Behaviour (UPSAB) and Unethical Pro-Organizational Accounting Behaviour (UPOAB). It also investigates the moderating effect of Confucian ShiZhong Thinking (CSZ Thinking). Using data from 258 Chinese accountants, the study found a positive correlation between OESIC and UAB, with OESIC more significantly impacting UPSAB than UPOAB. CSZ Thinking weakened the positive impact of OESIC on both UPSAB and UPOAB. The findings offer insights for managers to understand and mitigate UAB.

Publisher

Humanities and Social Sciences Communications

Published On

Aug 24, 2023

Authors

Deqiang Deng, Chenchen Ye, Fan Wu, Yijing Guo, Hao Li, Changsheng Wang

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