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All Journal The Journal of Educational Development Ganaya: Jurnal Ilmu Sosial dan Humaniora PRIVE: Jurnal Riset Akuntansi dan Keuangan Martabe : Jurnal Pengabdian Kepada Masyarakat Bisman (Bisnis dan Manajemen): The Journal of Business and Management Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Formosa Journal of Applied Sciences (FJAS) Sewagati: Jurnal Pengabdian Masyarakat Indonesia Journal of Public and Business Accounting Bisma : Business and Management Journal Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi ABDIMAS NUSANTARA
Hari Setiono, Hari
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences Other

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Ethical Climate and Moral Intensity in Organizational Management: A Systematic Literature Review on Accountants’ Behavioral Responses Ainiyah, Nur; Setiono, Hari; Bahril Ilmiddaviq, Muhammad
Bisman (Bisnis dan Manajemen): The Journal of Business and Management Vol. 8 No. 3 (2025): November 2025
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Islam Majapahit, Jawa Timur, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/bisman.v8i3.4569

Abstract

Ethical issues in accounting practice continue to raise concerns about professional judgment and integrity, underscoring the importance of understanding the behavioral determinants of ethical decision-making. This study aims to synthesize prior empirical Research examining the role of ethical climate and moral intensity in shaping accountants' behavioral responses. Using a systematic literature review approach guided by the PRISMA 2020 framework, this study analyzes 20 peer-reviewed empirical articles published between 2020 and 2025. The review is complemented by bibliometric mapping using VOSviewer to identify dominant themes and Research gaps. The findings indicate that ethical climate is a key organizational-level determinant of ethical judgment, ethical intention, and whistleblowing behavior, particularly in caring, rules, and law-and-code climates. Moral intensity emerges as a critical issue-specific factor that shapes ethical awareness and moderates the effect of ethical climate, especially through the magnitude of consequences and social consensus. However, the literature remains dominated by cross-sectional designs and intention-based outcomes, with limited attention to actual ethical behavior. This study contributes an integrative perspective that links organizational ethical context with moral cognition and underscores the need for future Research employing behavioral measures, multilevel designs, and cross-cultural approaches to strengthen the understanding of ethical decision-making in accounting practice in Organizational Management.
Co-Authors Ahmad Dahlan Andrianti, Dinda Atul Aini, Azhari Bahril Ilmiddaviq, Muhammad Bunga Yulia, Monica Dwihandoko, Toto Heru Fahmi Poernamawatie Fitri Isnaini, Nurdiana I Gusti Bagus Wiksuana Ilmidaviq, Muhammad Bahril Ilmiddaviq, Bahril Ilmiddaviq, M. Bahril Ilmiddaviq, M.Bahril Indah Widyawati, Titis Isnaini, Nurdiana Fitri Jamhari Jamhari Kaamilah, Nisa'ul Kartikasari, Azizah Apriliana Dwi kasnowo, kasnowo Khanida, Marisha Margarita, Lely Fithri Nela Marisha Khanida, Marisha Khanida Muhammad Yunus Nur Ainiyah Nurwijayanti Putri Agustina Ragil Puspita Wulan Aprilia, Putri Regita Putri, Adinda Rini Armin SOEGIYANTO Sulaiman Sulaiman Tatas Ridho Nugroho Teguh Santosa