Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Vol 4, No 1 (2019)

Machiavellianism and Corporate Ethical Values as Determinants of Accountants’ Ethical Decision Making

Pulungan, Andrey Hasiholan (Unknown)
Fitriningrum, Andriati (Unknown)

Article Info

Publish Date
30 Sep 2019

Abstract

This study aims to evaluate the extent to which ethical environment may moderate the negative effect of Machiavellianism towards accountants? ethical decision making. Questionnaires are distributed to accountants work in various company in Jakarta. The study finds accountants with High Machs are more likely to take unethical actions, while corporate ethical values (CEV) may encourage accountant to act more ethically. However, CEV does not reduce the negative effect of Machiavellianism towards accountants? ethical decision making. This study contributes to accounting literature by providing evidence on how weak ethical environment may trigger accountants to act unethically.  

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Journal Info
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Website

Abbrev

jraam1

Publisher

Politeknik Negeri Malang

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Journal of Research and Applications: Accounting and Management (JRAAM) is published by the Accounting Department State Polytechnic of Malang. This journal is intended as a forum to exchange ideas, research, and studies as well as a channel of information for the purpose of development and ...