Ethical Pressure, Organizational-Professional Conflict, and Related Work Outcomes among Management Accountants

This study examines the effects of ethical pressure on management accountants' perceptions of organizational-professional conflict, and related work outcomes. It was hypothesized that organizational pressure to engage in unethical behavior would increase perceived organizational-professional co...

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Autore principale: Shafer, William E. (Autore)
Tipo di documento: Elettronico Articolo
Lingua:Inglese
Verificare la disponibilità: HBZ Gateway
Interlibrary Loan:Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany)
Pubblicazione: 2002
In: Journal of business ethics
Anno: 2002, Volume: 38, Fascicolo: 3, Pagine: 261-273
Altre parole chiave:B Organizational Commitment
B ethical pressure
B organizational-professional conflict
B Management accountants
Accesso online: Volltext (lizenzpflichtig)
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Riepilogo:This study examines the effects of ethical pressure on management accountants' perceptions of organizational-professional conflict, and related work outcomes. It was hypothesized that organizational pressure to engage in unethical behavior would increase perceived organizational-professional conflict, and that this perceived conflict would reduce organizational commitment and job satisfaction, and increase the likelihood of employee turnover. A survey was mailed to a random sample of Certified Management Accountants to assess perceptions of the relevant variables. The results of a structural equations model indicated that, as hypothesized, ethical pressure was associated with higher levels of perceived organizational-professional conflict. Also as hypothesized, higher levels of conflict were associated with lower levels of organizational commitment and job satisfaction. Finally, lower levels of commitment and satisfaction were associated with higher turnover intentions.
ISSN:1573-0697
Comprende:Enthalten in: Journal of business ethics
Persistent identifiers:DOI: 10.1023/A:1015876809254