{"title":"欺诈意图以及与自私自利的关系:会计职业道德理由的中介作用","authors":"Lum Çollaku, Arbana Sahiti Ramushi, Muhamet Aliu","doi":"10.1108/ijoes-10-2023-0220","DOIUrl":null,"url":null,"abstract":"<h3>Purpose</h3>\n<p>This study aims to examine the relationship between selfishness, moral justification and intention to fraud among accounting certified professionals. It focuses on the role of moral justification in explaining the link between selfishness and intention to fraud.</p><!--/ Abstract__block -->\n<h3>Design/methodology/approach</h3>\n<p>Data were collected with the help of a structured questionnaire. The final sample includes 240 accounting certified professionals. To test the hypothesized model in this study, IBM AMOS ver26 was used to perform the structural equation modeling.</p><!--/ Abstract__block -->\n<h3>Findings</h3>\n<p>The results of this study show that selfishness has no direct impact on the intention to commit fraud. 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引用次数: 0
摘要
目的 本研究旨在探讨会计认证专业人员的自私、道德理由和欺诈意图之间的关系。研究重点是道德理由在解释自私与欺诈意图之间的联系方面所起的作用。最终样本包括 240 名会计认证专业人士。为了检验本研究的假设模型,使用了 IBM AMOS ver26 进行结构方程建模。然而,自私确实对道德理由有积极影响。本研究为会计师事务所和其他组织提供了重要的启示,并建议他们实施必要的做法,以减少注册会计师的欺诈意图,同时减少自私和道德理由。
Fraud intention and the relationship with selfishness: the mediating role of moral justification in the accounting profession
Purpose
This study aims to examine the relationship between selfishness, moral justification and intention to fraud among accounting certified professionals. It focuses on the role of moral justification in explaining the link between selfishness and intention to fraud.
Design/methodology/approach
Data were collected with the help of a structured questionnaire. The final sample includes 240 accounting certified professionals. To test the hypothesized model in this study, IBM AMOS ver26 was used to perform the structural equation modeling.
Findings
The results of this study show that selfishness has no direct impact on the intention to commit fraud. However, selfishness does have a positive impact on moral justification. Furthermore, the study found that moral justification mediates the relationship between selfishness and fraud intention.
Practical implications
This study provides important implications for accounting firms and other organizations and recommends that they implement the necessary practices to reduce the fraudulent intentions of certified accounting professionals while simultaneously reducing selfishness and moral justification.
Originality/value
This research is among the few studies in the accounting field that address the mediating role of moral justification in the relationship between selfishness and fraud intention among certified accounting professionals.
期刊介绍:
The International Journal of Ethics and Systems (formerly named Humanomics, the International Journal of Systems and Ethics) is a multidisciplinary journal publishing peer review research on issues of ethics and morality affecting socio-scientific systems in epistemological perspectives. The journal covers diverse areas of a socio-scientific nature. The focus is on disseminating the theory and practice of morality and ethics as a system-oriented study defined by inter-causality between critical variables of given problems.