Skip to main content
SpringerLink
Log in

Improving Ethics: Extending the Theory of Planned Behavior to Include Moral Disengagement

  • Original Paper
  • Published:
Journal of Business Ethics Aims and scope Submit manuscript

Abstract

We extend the Theory of Planned Behavior (TPB) for ethics in the workplace. Using a path modeling methodology, we find evidence that, for ethics, moral disengagement is an antecedent to the TPB predictors of attitude, subjective norms, and perceived behavioral control (PBC). We show that the TPB predictors mediate the influence moral disengagement has on ethical behavioral intentions. Thus, to improve ethical behavior, reducing moral disengagement is critical. We find support for including both types of PBC (self-efficacy and locus of control) when modeling ethical behavior. We use four ethics scenarios and international data to test this model. We also evaluate potential positive influences on ethics in the workplace and find that recency of ethics training interacts with religiosity and activates it to reduce moral disengagement. We also find that principles-based ethics training enhances professionals’ self-efficacy to behave ethically. Experience, including time as a member in a professional accounting organization, increases both locus of control and self-efficacy to behave ethically. These variables—recency of ethical training, religiosity, principles-based professional ethics training, and experience—influence parts of the core TPB model, which in turn lead to improved ethical behavioral intentions.

This is a preview of subscription content, log in via an institution to check access.

Access this article

Log in via an institution

Price excludes VAT (USA)
Tax calculation will be finalised during checkout.

Instant access to the full article PDF.

Institutional subscriptions

Fig. 1
Fig. 2
Fig. 3
Fig. 4
Fig. 5
Fig. 6
Fig. 7

Similar content being viewed by others

Notes

  1. For brevity, we usually refer to “principles-based professional ethics training” as “professional ethics training” in the remainder of this study.

  2. While we would like to be able to study actual unethical behavior across a wide spectrum of real accounting situations, the details of most unethical behavior are not made public. This is a limitation of our study; however, our reliance on the TPB counters this weakness to some extent as explained further in this study.

  3. We differentiate between rules-based and principles-based ethics training because our study utilizes principles-based ethics training. Not understanding this could lead to ineffective interpretation of our results and potential misapplication of our study. We posit, but do not test, that rules-based training results will be less complete and less effective.

  4. For instance, the ethics course required by many US state societies, Professional Ethics: The American Institute of Certified Public Accountants' Comprehensive Course, focuses on rules-based learning objectives:

    • Apply the revised AICPA Code of Professional Conduct.

    • Recognize the importance and organization of the AICPA Code of Professional Conduct.

    • Apply AICPA ethics interpretations on integrity, objectivity, confidentiality, and advertising.

    • Recognize the SEC, GAO and other regulatory rules. Recall the obligations to exercise due care (AICPA, 2019).

  5. The principles-based approach has been adopted by the ICAEW and the ACCA. For example, the ICAEW’s ethics course objectives are stated, “Ethics is more than just knowing the rules around confidentiality, integrity, objectivity and independence. As an ICAEW Business and Finance Professional you will be expected to be able to identify ethical dilemmas, understand the implications and behave appropriately.” The ICAEW further states that the course is designed to “help you get to grips with our ethical framework and practise how you would respond to an ethical situation (ICAEW, 2019).”

  6. The organizations sending the invitation to participate in our study indicated that they typically have less than a 2% response rate to similar survey requests.

  7. In many parts of the world an accounting degree is not necessary to become a certified or chartered accountant, e.g., United Kingdom. In these countries an apprenticeship model is the norm.

References

  • Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211.

    Article  Google Scholar 

  • Ajzen, I. (2001). Attitudes. Annual Review of Psychology, 52, 27–58.

    Article  Google Scholar 

  • Ajzen, I. (2002). Perceived behavioral control, self-efficacy, locus of control, and the theory of planned behavior. Journal of Applied Social Psychology, 32(4), 665–683.

    Article  Google Scholar 

  • Ajzen, I. (2006). Constructing a TPB questionnaire: Conceptual and methodological considerations. Working paper. Retrieved from https://pdfs.semanticscholar.org/0574/b20bd58130dd5a961f1a2db10fd1fcbae95d.pdf. Accessed 18 Aug 2020.

  • Alleyne, P., Hudiab, M., & Haniffa, R. (2018). The moderating role of perceived organizational support in breaking the silence of public accountants. Journal of Business Ethics, 147, 509–527.

    Article  Google Scholar 

  • American Institute of Certified Public Accountants. (2019). Retrieved October 8, 2019, from https://www.aicpastore.com/AST/Main/CPA2BIZ_Primary/YellowBookSingleAudit/PRDOVR~PC-732302/PC-732302.jsp?cm_vc=HOMEZ2

  • Aquino, K., Reed, A., Thau, S., & Freeman, D. (2007). A grotesque and dark beauty: How moral identity and mechanisms of moral disengagement influence cognitive and emotional reactions to war. Journal of Experimental Social Psychology, 43, 385–392.

    Article  Google Scholar 

  • Armitage, C. J., & Conner, M. (2001). Efficacy of the theory of planned behaviour: A meta-analytic review. British Journal of Social Psychology, 40, 471–499.

    Article  Google Scholar 

  • Armstrong, M. B. (1985). Internationalization of the professional ethic by certified public accounting: A multidimensional approach. University of Southern California. Unpublished doctoral dissertation.

    Google Scholar 

  • Bandura, A. (1986). Social foundations of thought and action: A social cognitive theory. Prentice-Hall.

    Google Scholar 

  • Bandura, A. (1990a). Mechanisms of moral disengagement. In W. Reich (Ed.), Origins of terrorism: Psychologies ideologies, states of mind (pp. 161–191). Cambridge University Press.

    Google Scholar 

  • Bandura, A. (1990b). Selective activation and disengagement of moral control. Journal of Social Issues, 46, 27–46.

    Article  Google Scholar 

  • Bandura, A. (1999). Moral disengagement in the perpetuation of inhumanities. Personality and Social Psychology Review, 3, 193–209.

    Article  Google Scholar 

  • Bandura, A. (2002). Selective moral disengagement in the exercise of moral agency. Journal of Moral Education, 31, 101–119.

    Article  Google Scholar 

  • Bandura, A., Barbaranelli, C., Caprara, G. V., & Pastorelli, C. (1996). Mechanisms of moral disengagement in the exercise of moral agency. Journal of Personality and Social Psychology, 71, 364–374.

    Article  Google Scholar 

  • Barnett, T., Bass, K., & Brown, G. (1996). Religiosity, ethical ideology, and intentions to report a peer’s wrongdoing. Journal of Business Ethics, 15(11), 1161–1174.

    Article  Google Scholar 

  • Baron, R. M., & Kenny, D. A. (1986). The moderator-mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations. Journal of Personality and Social Psychology, 51(6), 1173–1182.

    Article  Google Scholar 

  • Barr-Pulliam, D. D. (2017). The relationship between internal audit assurance frequency and earnings management intent and behavior: A theory of planned behavior approach. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3093735

    Article  Google Scholar 

  • Barsky, A. (2011). Investigating the effects of moral disengagement and participation on unethical work behavior. Journal of Business Ethics, 104, 59–75.

    Article  Google Scholar 

  • Bloodgood, J. M., Turnley, W. H., & Mudrack, P. (2008). The influence of ethics instruction, religiosity, and intelligence on cheating behavior. Journal of Business Ethics, 82, 557–571.

    Article  Google Scholar 

  • Brown, J. O., Hays, J., & Stuebs, M. T., Jr. (2016). Modeling accountant whistleblowing intentions: Applying the theory of planned behavior and the fraud triangle. Accounting and the Public Interest American, 16(1), 28–56.

    Article  Google Scholar 

  • Buchan, H. F. (2005). Ethical decision making in the public accounting profession: An extension of Ajzen’s theory of planned behavior. Journal of Business Ethics, 61(2), 165–181.

    Article  Google Scholar 

  • Carpenter, T. D., & Reimers, J. L. (2005). Unethical and fraudulent financial reporting: Applying the theory of planned behavior. Journal of Business Ethics, 60, 115–129.

    Article  Google Scholar 

  • Carrington, M. J., Neville, B. A., & Whitwell, G. J. (2010). Why ethical consumers don’t walk their talk: Towards a framework for understanding the gap between the ethical purchase intentions and actual buying behaviour of ethically minded consumers. Journal of Business Ethics, 97, 139–158.

    Article  Google Scholar 

  • Chang, M. K. (1998). Predicting unethical behavior: A comparison of the theory of reasoned action and the theory of planned behavior. Journal of Business Ethics, 17, 1825–1834.

    Article  Google Scholar 

  • Chin, W. W., & Newsted, P. R. (1999). Structural equation modeling analysis with small samples using partial least squares. In R. H. Hoyle (Ed.), Statistical strategies for small sample research (pp. 307–341). Sage Publications.

    Google Scholar 

  • Cieslewicz, J. K. (2012). The fraud model in international contexts: A call to include societal-level influences in the model. Journal of Forensic and Investigative Accounting, 4(1), 214–254.

    Google Scholar 

  • Cieslewicz, J. K. (2014). Relationships between national economic culture, institutions, and accounting: Implications for IFRS. Critical Perspectives on Accounting, 25(6), 511–528.

    Article  Google Scholar 

  • Cieslewicz, J. K. (2016). Collusive accounting supervision and economic culture. Journal of International Accounting Research, 15(1), 89–108.

    Article  Google Scholar 

  • Claypool, G. A., Fetyko, D. F., & Pearson, M. A. (1990). Reactions to ethical dilemmas: A study pertaining to certified public accountants. Journal of Business Ethics, 9(9), 699–706.

    Article  Google Scholar 

  • Cohen, J., Ding, Y., Lesage, C., & Stolowy, H. (2010). Corporate fraud and managers’ behavior: Evidence from the press. Journal of Business Ethics, 95(2), 271–315.

    Article  Google Scholar 

  • Cohen, J. R., Pant, L. W., & Sharp, D. J. (1995). An exploratory examination of international differences in auditors’ ethical perceptions. Behavioral Research in Accounting, 7, 37–61.

    Google Scholar 

  • Cooper, B. J., Leung, P., Dellaportas, S., Jackling, B., & Wong, G. (2008). Ethics education for accounting students—a toolkit approach. Accounting Education: An International Journal, 17(4), 405–430.

    Article  Google Scholar 

  • Cressey, D. R. (1953). Other people’s money: A study of the social psychology of embezzlement. Free Press.

    Google Scholar 

  • Dane, E., & Sonenshein, S. (2015). On the role of experience in ethical decision making at work: An ethical expertise perspective. Organizational Psychology Review, 5(1), 74–96.

    Article  Google Scholar 

  • Davis, S., DeZoort, F. T., & Kopp, L. S. (2006). The effect of obedience pressure and perceived responsibility on management accountants’ creation of budgetary slack. Behavioral Research in Accounting, 18, 19–35.

    Article  Google Scholar 

  • De Cremer, D., & Vandekerckhove, W. (2017). Managing unethical behavior in organizations: The need for a behavioral business. Journal of Management & Organization, 23(3), 437–455.

    Article  Google Scholar 

  • Detert, J. R., Sweitzer, V. L., & Trevino, L. K. (2008). Moral disengagement in ethical decision making: A study of antecedents and outcomes. Journal of Applied Psychology, 93(2), 374–391.

    Article  Google Scholar 

  • Duffy, M. K., Scott, K. L., Shaw, J. D., Tepper, B. J., & Aquino, K. (2012). A social context model of envy and social undermining. Academy of Management Journal, 55, 643–666.

    Article  Google Scholar 

  • Fishbein, M., & Ajzen, I. (1975). Belief, attitude, intention and behavior: An introduction to theory and research. Addison-Wesley.

    Google Scholar 

  • Fisher, J. G., Frederickson, J. R., & Peffer, S. A. (2006). Budget negotiations in multi-period settings. Accounting, Organizations and Society, 31(6), 511–528.

    Article  Google Scholar 

  • Flannery, B. L., & May, D. R. (2000). Environmental ethical decision making in die U.S. metal finishing industry. Academy of Management Journal, 43, 642–662.

    Article  Google Scholar 

  • Gallego-Alvarez, I., Rodriquez-Dominquez, L., & Vallejo, J. M. (2020). An analysis of business ethics in the cultural contexts of different religions. Business Ethics: A European Review, 29, 570–586.

    Article  Google Scholar 

  • Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2010). Multivariate data analysis: A global perspective (7th ed.). Pearson.

    Google Scholar 

  • Hamilton, K., van Dongen, A., & Hagger, M. S. (2019). An extended theory of planned behavior for parent-for-child health behaviors: A meta-analysis. Health Psychology. https://doi.org/10.1037/hea0000940

    Article  Google Scholar 

  • House, R. J., Hanges, P. J., Javidan, M., Dorfman, P. W., & Gupta, V. (Eds.). (2004). Culture, leadership, and organizations: The GLOBE study of 62 societies. Thousand Oaks: Sage Publications.

    Google Scholar 

  • Hwang, J., Kim, I., & Gulzar, M. A. (2020). Understanding the eco-friendly role of drone food delivery services: Deepening the theory of planned behavior. Sustainability, 12, 1–12.

    Google Scholar 

  • Institute of Chartered Accountants in England and Wales. (2019). Ethics Learning Programme. Retrieved October 10, 2019, from https://www.icaew.com/groups-and-networks/become-a-bfp/ethics-learning-programme

  • International Accounting Education Standards Board (IAESB). (2006). Approaches to the Development and Maintenance of Professional Values, Ethics and Attitudes in Accounting Education Programs. Technical report, International Federation of Accountants, New York

  • International Auditing and Assurance Standards Board (IAASB). (2009). The auditor’s responsibilities relating to fraud in an audit of financial statements. International Standard on Auditing 240. Technical report, IAASB, New York

  • International Accounting Education Standards Board (IAESB). (2014). Initial Professional Development—Professional Values, Ethics, and Attitudes (Revised). Technical report, International Federation of Accountants, New York

  • International Accounting Education Standards Board (IAESB). (2015). Education Standards for Professional Accountants and Aspiring Professional Accountants. Technical report. International Federation of Accountants, New York

  • International Ethics and Standards Board of Accountants (IESBA). (2018). 2018 Handbook of the international code of ethics for professional accountants. Retrieved from https://www.ethicsboard.org/international-code-ethics-professional-accountants. Accessed 18 Aug 2020.

  • Jacques, E. (2003). Ethics for management. Management Communication Quarterly, 17(1), 136–142.

    Article  Google Scholar 

  • Jakubowsdki, S. T., Chao, P., Huh, S. K., & Maheshwari, S. (2002). A cross-country comparison of the codes of professional conduct of certified/chartered accountants. Journal of Business Ethics, 35(2), 111–129.

    Article  Google Scholar 

  • Johnson, J. F., & Connelly, S. (2016). Moral disengagement and ethical decision-making. Journal of Personnel Psychology, 15(4), 184–189.

    Article  Google Scholar 

  • Kohlberg, L. (1984). The psychology of moral development: The nature and validity of moral stages. Harper.

    Google Scholar 

  • Lord, A. T., & DeZoort, T. (2001). The impact of commitment and moral reasoning on auditors’ responses to social influence pressure. Accounting, Organizations and Society, 26(3), 215–235.

    Article  Google Scholar 

  • Mahama, H., & Cheng, M. (2013). The effect of managers’ enabling perceptions on costing system use, psychological empowerment, and task performance. Behavioral Research in Accounting, 25(1), 89–114.

    Article  Google Scholar 

  • May, D. R., Luth, M. T., & Schwoerer, C. E. (2014). The influence of business ethics education on moral efficacy, moral meaningfulness, and moral courage: A quasi-experimental study. Journal of Business Ethics, 124, 67–80.

    Article  Google Scholar 

  • McPhail, K. (2001). The other objective of ethics education: Re-humanising the accounting profession—a study of ethics education in law, engineering, medicine and accountancy. Journal of Business Ethics, 34, 279–298.

    Article  Google Scholar 

  • Moore, C. (2008). Moral disengagement in process of organizational corruption. Journal of Business Ethics, 80, 129–139. https://doi.org/10.1007/s10551-007-9447-8

    Article  Google Scholar 

  • Moore, C., Detert, J. R., Treviño, L. K., Baker, V. L., & Mayer, D. M. (2012). Why employees do bad things: Moral disengagement and unethical organizational behavior. Personnel Psychology, 65, 1–48.

    Article  Google Scholar 

  • Moore, D. A., Tetlock, P. E., Tanlu, L., & Bazerman, M. (2006). Conflicts of interest and the case of auditor independence: Moral seduction and strategic issue cycling. Academy of Management Review, 31(1), 10–29.

    Article  Google Scholar 

  • Moore, G. (2015). Corporate character, corporate virtues. Business Ethics: A European Review, 24(S2), 99–114.

    Article  Google Scholar 

  • Morales-Sánchez, R., & Cabello-Medina, C. (2015). Integrating character in management: Virtues, character strengths, and competencies. Business Ethics: A European Review, 24(S2), 156–174.

    Article  Google Scholar 

  • Mustafida, N. (2020). Determinants of employee whistleblowing intentions in Indonesia: Applying theory of planned behavior. The Indonesian Journal of Accounting Research, 23(2), 241–262.

    Article  Google Scholar 

  • National Association of State Boards of Accountancy (NASBA). (2021). NASBA Board of Directors Approves Amendments to Uniform Accountancy Act Model Rules. Retrieved January 20, 2021, from http://nasba.org/blog/2020/10/20/nasba-board-of-directors-approves-amendments-to-uniform-accountancy-act-model-rules/

  • Nelson, M. W. (2009). A model and literature review of professional skepticism in auditing. Auditing: A Journal of Practice & Theory, 28(2), 1–34.

    Article  Google Scholar 

  • O’Fallon, M. J., & Butterfield, K. D. (2005). A review of the empirical ethical decision-making literature: 1996–2003. Journal of Business Ethics, 59, 375–413.

    Google Scholar 

  • Omer, T. C., Sharp, N. Y., & Wang, D. (2018). The impact of religion on the going concern reporting decisions of local audit offices. Journal of Business Ethics, 149, 811–831.

    Article  Google Scholar 

  • Pickerd, J. S., Summers, S. L., & Wood, D. (2015). An examination of how entry-level staff auditors respond to tone at the top vis-à-vis tone at the bottom. Behavioral Research in Accounting, 27(1), 79–98.

    Article  Google Scholar 

  • Podsakoff, P. M., MacKenzie, S. B., Lee, J. Y., & Podsakoff, N. P. (2003). Common method biases in behavioral research: A critical review of the literature and recommended remedies. Journal of Applied Psychology, 88(5), 879–903.

    Article  Google Scholar 

  • Reidenbach, R. E., & Robin, D. P. (1988). Some initial steps toward improving the measurement of ethical evaluation of marketing activities. Journal of Business Ethics, 7, 871–879.

    Article  Google Scholar 

  • Reidenbach, R. E., & Robin, D. P. (1990). Toward the development of a multi-dimensional scale for improving evaluations of business ethics. Journal of Business Ethics, 9, 639–653.

    Article  Google Scholar 

  • Schweitzer, M. E., & Hsee, C. K. (2002). Stretching the truth: Elastic justification and motivated communication of uncertain information. Journal of Risk and Uncertainty, 25, 185–201.

    Article  Google Scholar 

  • Seitz, J., Truitt, T., Bruce, M., & Wiese, M. (2020). The Dodd-Frank whistleblower provisions: An empirical examination of effectiveness using the theory of planned behavior. Management Accounting Quarterly, 21(2), 18–27.

    Google Scholar 

  • Shalvi, S., Dana, J., Handgraaf, M. J., & De Dreu, C. K. (2011). Justified ethicality: Observing desired counterfactuals modifies ethical perceptions and behavior. Organizational Behavior and Human Decision Processes, 115, 181–190.

    Article  Google Scholar 

  • Shen, Y., Sun, X., & Xin, T. (2019). How social support affects moral disengagement: The role of anger and hostility. Social Behavior and Personality: An International Journal, 47(3), 1–9.

    Article  Google Scholar 

  • Si, H., Shi, J., Tang, D., Wu, G., & Lan, J. (2020). Understanding intention and behavior toward sustainable usage of bike sharing by extending the theory of planned behavior. Resources, Conservation & Recycling, 152, 1–10.

    Article  Google Scholar 

  • Sikka, P., Haslam, C., Cooper, C., Haslam, J., Christensen, J., Driver, D.G., Hadden, T., Ireland, P., Parker, M., Pearson, G., Pettifor, A., Picciotto, S., Veldman, J., & Willmott, H. (2018). Reforming the auditing industry. Policy paper available at: http://visar.csustan.edu/aaba/LabourPolicymaking-AuditingReformsDec2018.pdf. Accessed 14 Aug 2020.

  • Sison, A. J. G., & Ferrero, I. (2015). How different is neo-Aristotelian virtue from positive organizational virtuousness? Business Ethics: A European Review, 24(S2), 78–98.

    Article  Google Scholar 

  • Stanga, K. G., & Turpen, R. A. (1991). Ethical judgements on selected accounting issues: An empirical study. Journal of Business Ethics, 10(10), 739–747.

    Article  Google Scholar 

  • Sun, W. (2019). Toward a theory of ethical consumer intention formation: Re-extending the theory of planned behavior. AMS Review. https://doi.org/10.1007/s13162-019-00156-6

    Article  Google Scholar 

  • Sutton, S. (1998). Predicting and explaining intentions and behavior: How well are we doing? Journal of Applied Social Psychology, 28, 1317–1338.

    Article  Google Scholar 

  • Treviño, L. K., den Nieuwenboer, N. A., & Kish-Gephart, J. J. (2014). Unethical behavior in organizations. Annual Review of Psychology, 65, 635–660.

    Article  Google Scholar 

  • Treviño, L. K., Weaver, G. R., & Reynolds, S. (2006). Behavioral ethics in organizations: A review. Journal of Management, 32, 951–990.

    Article  Google Scholar 

  • Valle, M., Kacmar, K. M., Zivnuska, S., & Harting, T. (2019). Abusive supervision, leader-member exchange, and moral disengagement: A moderated-mediation model of organizational deviance. The Journal of Social Psychology, 159(3), 299–312.

    Article  Google Scholar 

  • van Ments, L., Roelofsma, P., & Treur, J. (2018). Modelling the effect of religion on human empathy based on an adaptive temporal–causal network model. Computational Social Networks, 5, 1–23.

    Article  Google Scholar 

  • Victor, B., & Cullen, J. B. (1987). A theory and measure of ethical climates in organizations. Research in Corporate Social Performance and Policy, 9, 51–71.

    Google Scholar 

  • Victor, B., & Cullen, J. B. (1988). The organizational bases of ethical work climate. Administrative Science Quarterly, 33, 101–125.

    Article  Google Scholar 

  • Vinzi, V. E., Trinchera, L., & Amato, S. (2010). PLS path modeling: From foundations to recent developments and open issues for model assessment and improvement. In V. E. Vinzi, W. W. Chin, J. Henseler, & H. Wang (Eds.), Handbook of partial least squares: concepts, methods, and applications (pp. 47–82). Springer-Verlag.

    Chapter  Google Scholar 

  • Vitell, S. J. (2009). The role of religiosity in business and consumer ethics: A review of the literature. Journal of Business Ethics, 90, 155–167.

    Article  Google Scholar 

  • Webb, T. L., & Sheeran, P. (2006). Does changing behavioral intentions engender behavior change? A meta-analysis of the experimental evidence. Psychological Bulletin, 132(2), 249–268.

    Article  Google Scholar 

  • West, A. (2018). After Virtue and Accounting Ethics. Journal of Business Ethics, 148, 21–36.

    Article  Google Scholar 

  • Yuriev, A., Dahmen, M., Paillé, P., Boiral, O., & Guillaumie, L. (2020). Pro-environmental behaviors through the lens of the theory of planned behavior: A scoping review. Resources, Conservation & Recycling, 155, 1–12.

    Article  Google Scholar 

  • Zheng, X., Qin, X., Lin, X., & Liao, H. (2019). Will creative employees always make trouble? Investing the roles of moral identity and moral disengagement. Journal of Business Ethics, 157, 653–672.

    Article  Google Scholar 

Download references

Acknowledgements

We appreciate the research support received from the University of Oklahoma Steed School of Accounting, Brigham Young University School of Accountancy, Utah Valley University Woodbury School of Business and the International Association for Accounting Education and Research (IAAER). We express gratitude for assistance from the Institute of Chartered Accountants in England and Wales and the Association of Chartered Certified Accountants. We also wish to extend our thanks to Emory Moline and Jace Whetten, graduate assistants who assisted with the paper, and to participants at the 2018 World Congress of Accounting Educators, the 2019 Business Association of Latin American Studies Annual Conference, and at a Utah Valley University Research Workshop who offered recommendations to improve the paper.

Author information

Authors and Affiliations

  1. John T. Steed School of Accounting, University of Oklahoma, 865 Research Parkway, Suite 300, Oklahoma City, OK, 73104, USA

    Ervin L. Black

  2. Brigham Young University, 504 Tanner Building, Provo, UT, 84602, USA

    F. Greg Burton

  3. Woodbury School of Business, Utah Valley University, 800 West University Parkway, Orem, UT, 84058, USA

    Joshua K. Cieslewicz

Authors
  1. Ervin L. Black
    View author publications

    You can also search for this author in PubMed Google Scholar

  2. F. Greg Burton
    View author publications

    You can also search for this author in PubMed Google Scholar

  3. Joshua K. Cieslewicz
    View author publications

    You can also search for this author in PubMed Google Scholar

Corresponding author

Correspondence to F. Greg Burton.

Additional information

Publisher's Note

Springer Nature remains neutral with regard to jurisdictional claims in published maps and institutional affiliations.

Appendices

Appendix 1

Ethics Scenarios

We tested our hypotheses using four different accounting-relevant ethical behaviors associated with four different scenarios. The scenarios were adapted from earlier studies including Buchan (2005), Claypool et al. (1990), Cohen et al. (1995), and Armstrong (1985).

  1. 1.

    Maintaining Confidentiality

    • Scenario: John, a Chartered Accountant, serves as the auditor of Shrinking Company, a privately held firm. Shrinking's market share has declined drastically, and John knows that Shrinking will soon be bankrupt. Another of John’s audit clients is Solid Company. While auditing Solid’s accounts receivable, John finds that Shrinking Company owes Solid $200,000. This represents 10% of Solid’s receivables.

    • Action: John warns the client, Solid Company, about Shrinking's impending bankruptcy.

  2. 2.

    Resisting Collusive Supervision

    • Scenario: A public accounting firm has recently acquired a new client through a very low bid. The partner suggests the audit hour budget for inventory-related items will be 100 h. The senior’s experience with similar clients suggests that in order to have reasonable assurances of no material errors or irregularities, the audit will take a minimum of 150 h. Performance evaluation is based, in part, on efficiency.

    • Action: The senior accepts the budget as is. Subsequently, in cases where judgement is required to determine the number of audit procedures, the senior performs fewer procedures.

  3. 3.

    Being Truthful with Clients

    • Scenario: A partner is developing a bid for a new client. The partner deliberately sets the bid significantly below cost. The partner knows that the audit will lose money in the first few years. However, the expectation is that the firm will be able to raise the audit fee a few years down the road to generate a profit.

    • Action: In response to a question from the prospective client, the partner indicates that fees should not be expected to rise significantly in the foreseeable future.

  4. 4.

    Exercising Integrity with Travel Expenses

    • Scenario: A supervisor, the mother of two small children, has been promoted and assigned to an engagement which requires travel away from home for the firm on a regular basis. Because these trips are frequent and inconvenience her family life, she is contemplating charging some small personal expenses while traveling for the firm. She has heard that this is common practise in the firm.

    • Action: The supervisor charges the firm $50 for family gifts.

Appendix 2

See Table 4.

Table 4 Moral disengagement and TPB survey items
Full size table

Rights and permissions

Reprints and permissions

About this article

Check for updates. Verify currency and authenticity via CrossMark

Cite this article

Black, E.L., Burton, F.G. & Cieslewicz, J.K. Improving Ethics: Extending the Theory of Planned Behavior to Include Moral Disengagement. J Bus Ethics 181, 945–978 (2022). https://doi.org/10.1007/s10551-021-04896-z

Download citation

  • Received:

  • Accepted:

  • Published:

  • Issue Date:

  • DOI: https://doi.org/10.1007/s10551-021-04896-z

Keywords

Search

Navigation