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
Tags
Organizational Ethical Self-Interest Climate
Unethical Accounting Behaviour
Unethical Pro-Self Accounting Behaviour
Unethical Pro-Organizational Accounting Behaviour
Confucian ShiZhong Thinking
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