Exploring Ethical Decision-Making in Accounting: The Mediating Role of Moral Judgment Among Professional Accountants
Abstract
Research Design and Methodology: Data were collected from 223 participants using convenience sampling, a sample size considered adequate for quantitative analysis, and sufficient statistical power to detect meaningful relationships. The data were analyzed using moderated regression analysis (MRA) with JAMOVI.
Findings and Discussion: The results indicate that higher levels of moral disengagement are associated with lower ethical standards. In contrast, greater moral self-efficacy is a protective factor, reducing these adverse effects. The interaction between the two constructs reveals that individuals with high moral self-efficacy demonstrate greater resilience to the negative impacts of moral disengagement. In contrast, those with low self-efficacy are more vulnerable.
Implications: These findings underscore the importance of addressing moral disengagement and self-efficacy to promote ethical decision-making. Practical implications suggest that organizations implement targeted interventions, such as training programs to reduce moral disengagement and initiatives to enhance moral self-efficacy, fostering ethical resilience and integrity in individuals and workplace environments.
Keywords:
Moral disengagement; Moral self-efficacys; Ethical Decision-Making (EdM).
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DOI: https://doi.org/10.37531/sejaman.v7i1.7400
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