The Effects of Exposing CPAs to Rationalizations Conscious and Unconscious Outcomes

IF 2.2 4区管理学 Q2 BUSINESS, FINANCE

Accounting Horizons Pub Date : 2021-11-08 DOI:10.2308/horizons-2020-113

A. Reinstein, Philip M. J. Reckers

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Abstract

This article reports on an experimental examination of rationalization and socialization phenomenon among CPAs. Rationalizations represent the cognitive justifications that individuals use to morally disengage their internal norms. Neutralizations are rationalizations made before and influencing the decision. Socialization within an organization represents the tactics used by a corrupting influence, such as a superior providing neutralizations to persuade subordinates to be complicit in corruption. Neutralization and Socialization are fundamental first steps facilitating normalization of organizational corruption. We find that exposure to neutralizations increases unethical intentions despite cautions against falling prey to them. This result is robust to two different morally intense and practically relevant ethical cases: signing off on non-completed tasks and facilitating premature revenue recognition. We also advance evidence that for many participants the influence of provided rationalizations is unconscious. The effects of exposure to neutralizations were robust among Millennials and Gen Xers, but not among Baby Boomers.

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使注册会计师暴露于有意识和无意识结果合理化的影响

本文报告了注册会计师合理化和社会化现象的实验检验。理性化代表了个人用来在道德上脱离其内部规范的认知正当性。中立化是在决策之前做出的合理化，并对决策产生影响。组织内部的社会化代表了腐败势力所使用的策略，例如上级提供中立化来说服下属参与腐败。中立化和社会化是促进组织腐败正常化的第一步。我们发现，尽管有人警告不要成为中和剂的牺牲品，但接触中和剂会增加不道德的意图。这一结果适用于两种不同的道德紧张和实际相关的道德案例：签署未完成的任务和促进过早的收入确认。我们还提出了证据，证明对许多参与者来说，所提供的合理化的影响是无意识的。暴露于中和剂的影响在千禧一代和X一代中很明显，但在婴儿潮一代中没有。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Accounting Horizons BUSINESS, FINANCE-

CiteScore

3.80

自引率

4.00%

发文量

期刊介绍： Accounting Horizons is one of three association-wide journals published by the American Accounting Association AAA. This journal seeks to bridge academic and professional audiences with articles that focus on accounting, broadly defined, and that provide insights pertinent to the accounting profession. The contents of Accounting Horizons, therefore, should interest researchers, educators, practitioners, regulators, and students of accounting.