THE URGENCY OF RATIONALIZATION FOR UNETHICAL BEHAVIOR AND ACCOUNTING FRAUD
Abstract: The Urgency of Rationalization for Unethical Behaviour and Accounting Fraud. This study tried to determine the impact of rationalization on unethical behaviour and accounting fraud. This study used a regression analysis method with a number of civil servants as a sample. This study found t...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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University of Brawijaya
2020-12-01
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| Series: | Jurnal Akuntansi Multiparadigma |
| Subjects: | |
| Online Access: | https://jamal.ub.ac.id/index.php/jamal/article/view/1378/pdf |
| Summary: | Abstract: The Urgency of Rationalization for Unethical Behaviour and Accounting Fraud. This study tried to determine the impact of rationalization on unethical behaviour and accounting fraud. This study used a regression analysis method with a number of civil servants as a sample. This study found that people who often behave unethically always tend to cheat by seeking justification or rationalizing their action. This could be prevented by avoiding misuse of power or resources. Apart from that, every individual should be avoided as much as possible from feeling disappointed and conspirators of accounting fraud. |
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| ISSN: | 2086-7603 2089-5879 |