The effect of ethical commitment reminder and reciprocity in the workplace on misreporting

Despite the pervasive use of ethics training by companies, research in management accounting has not considered the effectiveness of such training in curtailing managers' misreporting. This study examines the effect of ethics training on misreporting as a reminder to raise the awareness of empl...

Full description

Saved in:  
Bibliographic Details
Authors: Ferdiansah, Muhammad Irdam (Author) ; Chong, Vincent K. (Author) ; Wang, Isabel Z. (Author) ; Woodliff, David R. (Author)
Format: Electronic Article
Language:English
Check availability: HBZ Gateway
Journals Online & Print:
Drawer...
Fernleihe:Fernleihe für die Fachinformationsdienste
Published: Springer 2023
In: Journal of business ethics
Year: 2023, Volume: 186, Issue: 2, Pages: 325-345
Further subjects:B Reciprocity in the workplace
B Aufsatz in Zeitschrift
B Misreporting
B Ethical commitment reminder
Online Access: Volltext (kostenfrei)
Volltext (kostenfrei)
Description
Summary:Despite the pervasive use of ethics training by companies, research in management accounting has not considered the effectiveness of such training in curtailing managers' misreporting. This study examines the effect of ethics training on misreporting as a reminder to raise the awareness of employees' ethical commitment. Furthermore, this study investigates the extent to which reciprocity in the workplace affects managers' misreporting. The results from an experiment involving 124 managers show that in the absence of an ethical commitment reminder, managers are more likely to engage in misreporting than when an ethical commitment reminder is present. The results suggest that ethical commitment reminder interacts with reciprocity in the workplace, affecting managers' misreporting. Specifically, the results reveal that managers are more likely to engage in misreporting under the reciprocity in the workplace condition when the ethical commitment reminder is absent. The theoretical and practical implications of these findings are discussed.
ISSN:1573-0697
Contains:Enthalten in: Journal of business ethics
Persistent identifiers:DOI: 10.1007/s10551-022-05237-4