Effect of organizational ethical self-interest climate on unethical accounting behaviour with two different motivations in China: the moderating effect of Confucian ShiZhong Thinking
Abstract Organizational Ethical Self-Interest Climate (OESIC), a type of Organizational Ethical Climate (OEC) that exists widely in various organizations, plays an important role in unethical behaviours. Unfortunately, there is still little in-depth research on the effect of OESIC on Unethical Accou...
| Main Authors: | , , , , , |
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| Format: | Article |
| Language: | English |
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Springer Nature
2023-08-01
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| Series: | Humanities & Social Sciences Communications |
| Online Access: | https://doi.org/10.1057/s41599-023-01995-2 |
| _version_ | 1827723988217888768 |
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| author | Deqiang Deng Chenchen Ye Fan Wu Yijing Guo Hao Li Changsheng Wang |
| author_facet | Deqiang Deng Chenchen Ye Fan Wu Yijing Guo Hao Li Changsheng Wang |
| author_sort | Deqiang Deng |
| collection | DOAJ |
| description | Abstract Organizational Ethical Self-Interest Climate (OESIC), a type of Organizational Ethical Climate (OEC) that exists widely in various organizations, plays an important role in unethical behaviours. Unfortunately, there is still little in-depth research on the effect of OESIC on Unethical Accounting Behaviour (UAB) and its related mechanism. This paper aims to explore the impact of OESIC on UAB with two different motivations i.e., Unethical Pro-Self Accounting Behaviour (UPSAB) and Unethical Pro-Organizational Accounting Behaviour (UPOAB). In addition, this paper studies the moderating effect of Confucian ShiZhong Thinking (CSZ Thinking), a typical characteristic of the Chinese people. In this paper, questionnaire data from 258 Chinese accountants at different professional levels were collected. A regression model was used to analyse and test the collected data. The results indicate that OESIC is positively correlated with UAB, and the effect of OESIC on UPSAB is more significant than the effect on UPOAB. CSZ Thinking weakens the positive impact of OESIC on UPSAB and UPOAB. This paper expands the research scope of OESIC into the accounting field and the Chinese context, which is helpful to better understand the relationship among OESIC, UAB and Confucian ShiZhong Thinking. This paper can enlighten organizational managers to consider the role of informal management control systems in restraining UAB and to pay attention to the two types of UAB with different motivations, especially UPOAB. |
| first_indexed | 2024-03-10T22:08:33Z |
| format | Article |
| id | doaj.art-95ac885867b3403ba7a4d6d2f6d18278 |
| institution | Directory Open Access Journal |
| issn | 2662-9992 |
| language | English |
| last_indexed | 2024-03-10T22:08:33Z |
| publishDate | 2023-08-01 |
| publisher | Springer Nature |
| record_format | Article |
| series | Humanities & Social Sciences Communications |
| spelling | doaj.art-95ac885867b3403ba7a4d6d2f6d182782023-11-19T12:43:26ZengSpringer NatureHumanities & Social Sciences Communications2662-99922023-08-0110111310.1057/s41599-023-01995-2Effect of organizational ethical self-interest climate on unethical accounting behaviour with two different motivations in China: the moderating effect of Confucian ShiZhong ThinkingDeqiang Deng0Chenchen Ye1Fan Wu2Yijing Guo3Hao Li4Changsheng Wang5College of Economics and Management, Nanjing Forestry UniversityCollege of Economics and Management, Nanjing Forestry UniversityCollege of Economics and Management, Nanjing Forestry UniversityXiehe People’s Government of Wulingyuan DistrictHangzhou Central Sub-branch, People’s Bank of ChinaJiangsu Environmental Protection Group Investment Co., LtdAbstract Organizational Ethical Self-Interest Climate (OESIC), a type of Organizational Ethical Climate (OEC) that exists widely in various organizations, plays an important role in unethical behaviours. Unfortunately, there is still little in-depth research on the effect of OESIC on Unethical Accounting Behaviour (UAB) and its related mechanism. This paper aims to explore the impact of OESIC on UAB with two different motivations i.e., Unethical Pro-Self Accounting Behaviour (UPSAB) and Unethical Pro-Organizational Accounting Behaviour (UPOAB). In addition, this paper studies the moderating effect of Confucian ShiZhong Thinking (CSZ Thinking), a typical characteristic of the Chinese people. In this paper, questionnaire data from 258 Chinese accountants at different professional levels were collected. A regression model was used to analyse and test the collected data. The results indicate that OESIC is positively correlated with UAB, and the effect of OESIC on UPSAB is more significant than the effect on UPOAB. CSZ Thinking weakens the positive impact of OESIC on UPSAB and UPOAB. This paper expands the research scope of OESIC into the accounting field and the Chinese context, which is helpful to better understand the relationship among OESIC, UAB and Confucian ShiZhong Thinking. This paper can enlighten organizational managers to consider the role of informal management control systems in restraining UAB and to pay attention to the two types of UAB with different motivations, especially UPOAB.https://doi.org/10.1057/s41599-023-01995-2 |
| spellingShingle | Deqiang Deng Chenchen Ye Fan Wu Yijing Guo Hao Li Changsheng Wang Effect of organizational ethical self-interest climate on unethical accounting behaviour with two different motivations in China: the moderating effect of Confucian ShiZhong Thinking Humanities & Social Sciences Communications |
| title | Effect of organizational ethical self-interest climate on unethical accounting behaviour with two different motivations in China: the moderating effect of Confucian ShiZhong Thinking |
| title_full | Effect of organizational ethical self-interest climate on unethical accounting behaviour with two different motivations in China: the moderating effect of Confucian ShiZhong Thinking |
| title_fullStr | Effect of organizational ethical self-interest climate on unethical accounting behaviour with two different motivations in China: the moderating effect of Confucian ShiZhong Thinking |
| title_full_unstemmed | Effect of organizational ethical self-interest climate on unethical accounting behaviour with two different motivations in China: the moderating effect of Confucian ShiZhong Thinking |
| title_short | Effect of organizational ethical self-interest climate on unethical accounting behaviour with two different motivations in China: the moderating effect of Confucian ShiZhong Thinking |
| title_sort | effect of organizational ethical self interest climate on unethical accounting behaviour with two different motivations in china the moderating effect of confucian shizhong thinking |
| url | https://doi.org/10.1057/s41599-023-01995-2 |
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