宗教信仰与腐败程度高的宗教国家中会计人员的道德决策

IF 2.1 Q2 BUSINESS, FINANCE
N. Liyanapathirana, C. Akroyd
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引用次数: 0

摘要

目的本文旨在了解斯里兰卡会计师如何看待宗教信仰对道德决策的影响。斯里兰卡是一个高度宗教化的国家,但它也有高度的腐败,因此了解这种背景下的道德决策对会计行业来说很重要。设计/方法/方法数据是通过对斯里兰卡40名担任决策角色的会计师进行半结构化访谈收集的。运用美德伦理理论和内容分析对访谈数据进行分析,并采用解释方法将会计师的回答分为主题。本文确定了宗教信仰影响会计师道德决策的三种方式。首先,通过对其宗教信仰的信仰;其次,通过对宗教处方和美德的认识;第三,通过对宗教习俗和仪式的承诺。然而,研究结果表明,宗教信仰并不总是影响会计师的道德决策,因为普遍存在腐败,这是当代斯里兰卡的一种文化规范。因此,很明显,宗教和文化环境之间存在着相互关系,可以影响道德决策。独创性/价值虽然会计师的宗教信仰可以支持道德决策,本文的研究结果表明,腐败的文化规范可以调解这种联系,因为有证据表明,当腐败是一种文化规范时,具有强烈宗教背景的会计师,无论其宗教信仰如何,仍然可能做出不道德的行为。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Religiosity and accountants' ethical decision-making in a religious country with a high level of corruption
Purpose This paper aims to understand how accountants in Sri Lanka perceive the effect of religiosity on ethical decision-making. Sri Lanka is a highly religious country, but it also has a high level of corruption, so understanding ethical decision-making in this context is important for the accounting profession. Design/methodology/approach Data were collected using semi-structured interviews with 40 accountants in Sri Lanka with decision-making roles. Virtue ethics theory and content analysis were used to analyse the interview data and categorise accountants' responses into themes using an interpretive methodology. Findings This paper identifies three ways in which religiosity can influence accountants’ ethical decision-making. Firstly, through a faith in the beliefs of their religion; secondly, through awareness of religious prescriptions and virtues; and thirdly, through a commitment towards religious practices and rituals. However, the findings show that religiosity does not always influence the ethical decision-making of accountants because of pervasive corruption, which is a cultural norm in contemporary Sri Lanka. Thus, it is evident that there is an interrelationship between religious and cultural environments which can influence ethical decision-making. Originality/value While the religiosity of accountants can support ethical decision-making, the findings of this paper show that the cultural norm of corruption can mediate this connection as the evidence shows that accountants with a strong religious background, irrespective of their religion, may still act unethically when corruption is a cultural norm.
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来源期刊
Pacific Accounting Review
Pacific Accounting Review BUSINESS, FINANCE-
CiteScore
3.80
自引率
9.50%
发文量
36
期刊介绍: Pacific Accounting Review is a quarterly journal publishing original research papers and book reviews. The journal is supported by all New Zealand Universities and has the backing of academics from many universities in the Pacific region. The journal publishes papers from both empirical and theoretical forms of research into current developments in accounting and finance and provides insight into how present practice is shaped and formed. Specific areas include but are not limited to: - Emerging Markets and Economies - Political/Social contexts - Financial Reporting - Auditing and Governance - Management Accounting.
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