性别和道德规范对预算松弛伦理判断的影响:来自印度尼西亚的实验证据

IF 2.3 Q2 ECONOMICS

Journal of Economics, Finance and Administrative Science Pub Date : 2023-05-17 DOI:10.1108/jefas-05-2021-0044

Jurica Lucyanda, M. Sholihin

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引用次数: 3

摘要

目的本研究旨在从行为角度研究预算松弛，特别是考察性别和道德规范对预算松弛伦理判断的影响。设计/方法/方法本研究采用2 × 3被试混合因子设计的实验方法，共102名被试进行假设检验。参与者是印度尼西亚一所主要大学会计专业的本科生和研究生。研究结果表明，性别影响预算松弛的道德判断，女性比男性更认为预算松弛不道德。此外，结果表明，当存在道德规范时，个人认为预算松弛比没有道德规范时更不道德。独创性/价值本研究通过从伦理角度理解预算松弛，为管理会计文献和行为研究做出了贡献。此外，本研究还通过性别和道德规范对预算松弛正义判断的影响，为伦理文献做出贡献。

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The effect of gender and code of ethics on budgetary slack ethical judgment: experimental evidence from Indonesia

PurposeThis research aims to study budgetary slack from a behavioural perspective, especially examining the effect of gender and code of ethics on budgetary slack ethical judgment.Design/methodology/approachThis study adopts the experimental method of 2 × 3 between-subjects mixed factorial design with 102 participants to test the hypotheses. The participants are undergraduate and postgraduate accounting students at a major university in Indonesia.FindingsThe results show that gender affects budgetary slack ethical judgment, in which women judge budgetary slack as more unethical than men. Additionally, the results indicate that individuals consider budgetary slack more unethical when a code of ethics is present than when it is absent.Originality/valueThis study contributes to the management accounting literature and behavioural research by understanding budgetary slack from an ethical perspective. Additionally, this study contributes to ethics literature by identifying the effect of gender and code of ethics on budgetary slack righteous judgment.

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来源期刊

Journal of Economics, Finance and Administrative Science Economics, Econometrics and Finance-Economics, Econometrics and Finance (all)

CiteScore

5.10

自引率

20.80%

发文量

审稿时长

12 weeks

期刊介绍： The Universidad ESAN, with more than 50 years of experience in the higher education field and post graduate studies, desires to contribute to the academic community with the most outstanding pieces of research. We gratefully welcome suggestions and contributions from business areas such as operations, supply chain, economics, finance and administration. We publish twice a year, six articles for each issue.