دورية أكاديمية
Ethical tax decision-making: Evaluating the effects of organizational prestige valuations and tax accountants’ financial situation
| العنوان: | Ethical tax decision-making: Evaluating the effects of organizational prestige valuations and tax accountants’ financial situation |
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| المؤلفون: | Holy Kwabla Kportorgbi, Francis Aboagye-Otchere, Teddy Ossei Kwakye |
| المصدر: | Cogent Business & Management, Vol 10, Iss 1 (2023) |
| بيانات النشر: | Taylor & Francis Group, 2023. |
| سنة النشر: | 2023 |
| المجموعة: | LCC:Business LCC:Management. Industrial management |
| مصطلحات موضوعية: | Ethical decision-making, organizational prestige, financial situation, social identity theory, tax accountants, Business, HF5001-6182, Management. Industrial management, HD28-70 |
| الوصف: | AbstractThis study investigates the interactive influence of two dimensions of perceived organizational prestige (POP) on ethical decision-making (EDM). The study also examines the moderating effect of the decision-maker’s financial situation on the POP-EDM relationship. A Survey data from 356 tax accountants in two public-interest organizations were analysed using partial least square structural equation modelling. The study found that perceived external prestige (PEP) dimension of POP predicts EDM. Self-perceived prestige (SPP) dimension of prestige does not directly predict EDM but is a significant antecedent of PEP. Furthermore, decision-maker’s financial situation does not moderate PEP-EDM relationship. The paper holds implications for image-building policies for public-interest organizations. Towards improving EDM, the paper recommends for organizations to focus on PEP-enhancing programs. This paper is foremost in establishing POP-EDM relationship. Further, the paper contributes to social identity theory by examining the EDM effect of both social identity motivations and potential ethical pressures on tax accountants. |
| نوع الوثيقة: | article |
| وصف الملف: | electronic resource |
| اللغة: | English |
| تدمد: | 23311975 2331-1975 |
| Relation: | https://doaj.org/toc/2331-1975 |
| DOI: | 10.1080/23311975.2023.2196037 |
| URL الوصول: | https://doaj.org/article/e9f5888517ae4eb1a0406bf10a9d77b8 |
| رقم الأكسشن: | edsdoj.9f5888517ae4eb1a0406bf10a9d77b8 |
| قاعدة البيانات: | Directory of Open Access Journals |
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Full Text Finder | تدمد: | 23311975 |
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| DOI: | 10.1080/23311975.2023.2196037 |