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Cognitive approach to understand the impact of conflict of interests on accounting professionals’ decision-making behaviour
Accounting Forum ( IF 4.000 ) Pub Date : 2019-04-22 , DOI: 10.1080/01559982.2019.1583303
Maria Ishaque 1
Affiliation  

ABSTRACT This paper adopts a cognitive approach, by integrating social cognitive theory and throughput model, for examining the process through which conflict of interests affects the accounting professionals’ decision-making behaviour. The model has been tested by conducting a quasi-experiment with 105 professionals from the Big Four accounting firms in the UK. The low positive outcome expectancy of compliant decision-making, high perceived difficulty in making compliant decisions and less ethical judgements are evidenced to be the situational cognitive predictors, and high propensity to morally disengage the dispositional cognitive predictor of the likelihood of deviant decision-making behaviour. The proposed cognitive approach provides a novel perspective for investigating decision-making behaviour in situations involving the conflict of interests. To facilitate effective management of conflict of interests, this study suggests implementing behavioural interventions for strengthening the accounting professionals’ independence in fact.

中文翻译:

理解利益冲突对会计专业人士决策行为影响的认知方法

摘要本文采用认知方法,将社会认知理论与生产能力模型相结合,研究了利益冲突影响会计从业人员决策行为的过程。该模型已通过与来自英国四大会计师事务所的105名专业人员进行的准实验进行了测试。依从性决策的积极结果期望值低,依从性决策的高度感知困难和较少的道德判断被证明是情境性认知预测因素,并且很容易在道德上使倾向性决策行为的倾向性认知预测因素脱离。所提出的认知方法为调查涉及利益冲突的情况下的决策行为提供了新颖的视角。为了促进利益冲突的有效管理,该研究建议实际上实施行为干预以增强会计专业人员的独立性。
更新日期:2019-04-22
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