Indonesian Journal of Business, Accounting and Management
Vol. 8 No. 2 (2025)

Moral disengagement and unethical decision making: Systematic literature review

Sulistyowati, Sulistyowati (Unknown)



Article Info

Publish Date
31 Dec 2025

Abstract

The development of technology and a complex business environment poses an increased risk of unethical behavior among individuals and organizations. The concept of moral disengagement, introduced by Bandura (1999), has become a framework for understanding the psychological mechanisms that enable individuals to relinquish their moral standards and engage in unethical actions without feeling guilty. Research: This study investigates the relationship between moral disengagement and decision-making without ethical review by systematically reviewing empirical and theoretical studies on planned behavior theory. Analysis results indicate that a high level of moral disengagement increases the likelihood of unethical behavior, which can lead to negative consequences for organizations, including damage to reputation and a decline in stakeholder trust. Therefore, understanding and preventing moral disengagement is very important. To create an ethical and responsible organization​, answer. Research confirms the need for a development strategy that is culture-based, organization-based, and grounded in moral values and integrity, to support ethical behavior at all levels of the organization.       

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Journal Info

Abbrev

ijbam

Publisher

Subject

Economics, Econometrics & Finance

Description

Indonesian Journal of Business, Accounting, and Management (IJBAM) are devoted to publishing research papers for students, academics, researchers, and professors to share advances in accounting, business, and management theory and practice. IJBAM aimed to tie researchers to share high-quality ...