Pressures to breach accounting ethics principles and job satisfaction of accountants
Purpose: The main objective of our study is to determine the levels of pressure to breach accounting ethics principles that professional accountants in business are exposed to. This research aims to explore accountants' intention to quit the profession due to ethics-related pressures. In additi...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Rada Naukowa SKwP
2024-03-01
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| Series: | Zeszyty Teoretyczne Rachunkowości |
| Subjects: | |
| Online Access: | http://ztr.skwp.pl/gicid/01.3001.0054.4091 |
| _version_ | 1797221291070062592 |
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| author | Andrijana Rogošić Helena Repić |
| author_facet | Andrijana Rogošić Helena Repić |
| author_sort | Andrijana Rogošić |
| collection | DOAJ |
| description | Purpose: The main objective of our study is to determine the levels of pressure to breach accounting ethics principles that professional accountants in business are exposed to. This research aims to explore accountants' intention to quit the profession due to ethics-related pressures. In addition, we analysed the effect of pressure due to conflicts of interest on job satisfaction. Methodology/approach: This study is based on a survey. The research instrument was an online questionnaire addressed to professional accountants in business. The collected primary data was statistically analysed. We performed the Jonckheere-Terpstra test to verify the hypotheses. Findings: Our evidence suggests that accountants in Croatia most frequently face the pressure to perform without expertise or due care. The intention to quit the accounting profession is related to the frequency of exposure to pressures regarding the preparation and presentation of accounting information, inducements, and non-compliance with the laws and regulations. The pressure due to the conflicts of interest has a negative impact on job satisfaction with the nature of the work, top management, co-workers, and supervision. Research limitations/implications: This evidence is provided for a relatively small sample of Croatian accountants (N = 85), which could be considered a limitation of our study. Never-theless, our study has important implications for future research that should explore in depth various factors that induce the pressures to breach accounting ethics principles. Originality/value: Our findings fill an important gap in research into job satisfaction and accounting ethics. Since the ethics-related pressures that accountants face have been poorly examined, this paper has made a significant contribution to accounting ethics literature. |
| first_indexed | 2024-04-24T13:03:06Z |
| format | Article |
| id | doaj.art-8743263cb5594d639fd63c9908e301d6 |
| institution | Directory Open Access Journal |
| issn | 1641-4381 2391-677X |
| language | English |
| last_indexed | 2024-04-24T13:03:06Z |
| publishDate | 2024-03-01 |
| publisher | Rada Naukowa SKwP |
| record_format | Article |
| series | Zeszyty Teoretyczne Rachunkowości |
| spelling | doaj.art-8743263cb5594d639fd63c9908e301d62024-04-05T09:39:34ZengRada Naukowa SKwPZeszyty Teoretyczne Rachunkowości1641-43812391-677X2024-03-0148117318510.5604/01.3001.0054.409101.3001.0054.4091Pressures to breach accounting ethics principles and job satisfaction of accountantsAndrijana Rogošić0Helena Repić1University of Split Faculty of Economics, Business and Tourism Department of Accounting and AuditUniversity of Split Faculty of Economics, Business and TourismPurpose: The main objective of our study is to determine the levels of pressure to breach accounting ethics principles that professional accountants in business are exposed to. This research aims to explore accountants' intention to quit the profession due to ethics-related pressures. In addition, we analysed the effect of pressure due to conflicts of interest on job satisfaction. Methodology/approach: This study is based on a survey. The research instrument was an online questionnaire addressed to professional accountants in business. The collected primary data was statistically analysed. We performed the Jonckheere-Terpstra test to verify the hypotheses. Findings: Our evidence suggests that accountants in Croatia most frequently face the pressure to perform without expertise or due care. The intention to quit the accounting profession is related to the frequency of exposure to pressures regarding the preparation and presentation of accounting information, inducements, and non-compliance with the laws and regulations. The pressure due to the conflicts of interest has a negative impact on job satisfaction with the nature of the work, top management, co-workers, and supervision. Research limitations/implications: This evidence is provided for a relatively small sample of Croatian accountants (N = 85), which could be considered a limitation of our study. Never-theless, our study has important implications for future research that should explore in depth various factors that induce the pressures to breach accounting ethics principles. Originality/value: Our findings fill an important gap in research into job satisfaction and accounting ethics. Since the ethics-related pressures that accountants face have been poorly examined, this paper has made a significant contribution to accounting ethics literature.http://ztr.skwp.pl/gicid/01.3001.0054.4091accounting ethicsaccountantspressuresfinancial reporting qualityjob satisfaction |
| spellingShingle | Andrijana Rogošić Helena Repić Pressures to breach accounting ethics principles and job satisfaction of accountants Zeszyty Teoretyczne Rachunkowości accounting ethics accountants pressures financial reporting quality job satisfaction |
| title | Pressures to breach accounting ethics principles and job satisfaction of accountants |
| title_full | Pressures to breach accounting ethics principles and job satisfaction of accountants |
| title_fullStr | Pressures to breach accounting ethics principles and job satisfaction of accountants |
| title_full_unstemmed | Pressures to breach accounting ethics principles and job satisfaction of accountants |
| title_short | Pressures to breach accounting ethics principles and job satisfaction of accountants |
| title_sort | pressures to breach accounting ethics principles and job satisfaction of accountants |
| topic | accounting ethics accountants pressures financial reporting quality job satisfaction |
| url | http://ztr.skwp.pl/gicid/01.3001.0054.4091 |
| work_keys_str_mv | AT andrijanarogosic pressurestobreachaccountingethicsprinciplesandjobsatisfactionofaccountants AT helenarepic pressurestobreachaccountingethicsprinciplesandjobsatisfactionofaccountants |