Challenging or Threatening? The Double-Edged Sword Effect of Intelligent Technology Awareness on Accountants’ Unethical Decision-Making

IF 5.9 1区哲学 Q1 BUSINESS

Journal of Business Ethics Pub Date : 2024-07-22 DOI:10.1007/s10551-024-05768-y

Meng Bai, He Zhang, Junrui Zhang, Yuhui Jiang, Junmin Xu

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Abstract

Intelligent technology introduces both opportunities and challenges in the realm of employee ethics. While intelligent technology is widely believed to combat employee unethical behavior by enhancing transparency and reducing discretionary decisions, it may also inadvertently promote unethical conduct by triggering awareness of job substitution (i.e., intelligent technology awareness [ITA]). This study investigates how ITA affects accountants’ unethical decision-making (i.e., UDM). Drawing on the cognitive appraisal theory of stress and self-regulation theory, we theorize a double-edged sword impact of ITA on UDM. Our results suggested that ITA could be appraised either as a challenge, leading to a reduction in self-regulation depletion and subsequent UDM, or as a threat, resulting in an increase in self-regulation depletion and subsequent UDM. Further, we found that organizational support for development attenuated the relationship between ITA and threat appraisal. However, the link was more pronounced when individual adaptability was high. This study offers vital insights for managing employee unethical behavior amid an evolving trend of intelligent technology-induced job replacement.

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挑战还是威胁？智能技术意识对会计师不道德决策的双刃剑效应

智能技术为员工道德领域带来了机遇和挑战。虽然人们普遍认为智能技术可以通过提高透明度和减少随意决策来打击员工的不道德行为，但它也可能在不经意间通过引发工作替代意识（即智能技术意识 [ITA]）来助长不道德行为。本研究探讨了 ITA 如何影响会计人员的不道德决策（即 UDM）。借鉴压力认知评估理论和自我调节理论，我们提出了 ITA 对 UDM 影响的双刃剑理论。我们的研究结果表明，ITA 既可以被认为是一种挑战，从而导致自我调节消耗的减少和随后的 UDM，也可以被认为是一种威胁，从而导致自我调节消耗的增加和随后的 UDM。此外，我们还发现，组织对发展的支持削弱了 ITA 与威胁评估之间的关系。然而，当个人适应性较高时，这种关系更为明显。这项研究为在智能技术引发的工作替代不断发展的趋势下管理员工的不道德行为提供了重要启示。

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来源期刊

Journal of Business Ethics Multiple-

CiteScore

12.80

自引率

9.80%

发文量

265

期刊介绍： The Journal of Business Ethics publishes only original articles from a wide variety of methodological and disciplinary perspectives concerning ethical issues related to business that bring something new or unique to the discourse in their field. Since its initiation in 1980, the editors have encouraged the broadest possible scope. The term `business'' is understood in a wide sense to include all systems involved in the exchange of goods and services, while `ethics'' is circumscribed as all human action aimed at securing a good life. Systems of production, consumption, marketing, advertising, social and economic accounting, labour relations, public relations and organisational behaviour are analysed from a moral viewpoint. The style and level of dialogue involve all who are interested in business ethics - the business community, universities, government agencies and consumer groups. Speculative philosophy as well as reports of empirical research are welcomed. In order to promote a dialogue between the various interested groups as much as possible, papers are presented in a style relatively free of specialist jargon.