Management Accounting and Control: The Role of Ethical Reasoning, Goals, Climate, and Moral Disengagement on Unethical Behavior

dc.contributor.committeeChairFleischman, Gary M.
dc.contributor.committeeMemberPasewark, William R.
dc.contributor.committeeMemberGardner, William L.
dc.creatorHawkins, Scott
dc.date.accessioned2023-11-03T15:40:41Z
dc.date.available2023-11-03T15:40:41Z
dc.date.issued2022-12
dc.description.abstractManagement accounting and control (MAC) is not only a collection of system processes that provides usable firm information, it is also increasingly seen to be a key mechanism in reinforcing employee ethical behavior. The literature suggests a coordinated emphasis of multiple MAC systems is required to be successful in promoting ethical behavior. I deploy a research instrument in which an accounting manager is pressured by their CFO to commit fraud by not disclosing material contingent liabilities as part of an IPO. I investigate the role of the informal work climate dimension of social hierarchy and the formal MAC system of goal setting on accounting manager unethical behavior through the theoretical lens of moral disengagement. Specifically, I find that the social hierarchy power (team) aspect of my 2X1 randomized experimental manipulation is positively (negatively) associated with unethical behavior. I also employ scale measures of power (team) social hierarchy and find that they are associated with more (less) unethical behavior as well. Findings also indicate that my scale measures of outcome (learning) goals are also consistently associated with more (less) unethical behavior, as predicted. Results also suggest that situational state moral disengagement is strongly associated with accounting fraud while more well-known measures of ethical reasoning, social consensus and seriousness of consequences attenuate such accounting manager unethical behavior. The situational influences of fraud seriousness of consequences and situational displacement of responsibility both moderate my social hierarchy power (team) manipulation. Lastly, I show that a combination of unethical MAC systems display reinforcing effects for stronger accounting manager fraudulent behavior.
dc.format.mimetypeApplication/pdf
dc.identifier.urihttps://hdl.handle.net/2346/96561
dc.language.isoen
dc.rights.availabilityAccess is not restricted.
dc.subjectmanagement accounting and control
dc.subjectgoal setting
dc.subjectwork climate
dc.subjectmoral disengagement
dc.subjectunethical behavior
dc.titleManagement Accounting and Control: The Role of Ethical Reasoning, Goals, Climate, and Moral Disengagement on Unethical Behavior
dc.typeDissertation
thesis.degree.departmentAccounting
thesis.degree.disciplineAccounting
thesis.degree.grantorTexas Tech University
thesis.degree.levelDoctoral
thesis.degree.nameDoctor of Philosophy

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