Ethical pressure, organizational-professional conflict, and related work outcomes among management accountants

Research output: Journal PublicationsJournal Article (refereed)

40 Citations (Scopus)

Abstract

This study examines the effects of ethical pressure on management accountants' perceptions of organizational-professional conflict, and related work outcomes. It was hypothesized that organizational pressure to engage in unethical behavior would increase perceived organizational-professional conflict, and that this perceived conflict would reduce organizational commitment and job satisfaction, and increase the likelihood of employee turnover. A survey was mailed to a random sample of Certified Management Accountants to assess perceptions of the relevant variables. The results of a structural equations model indicated that, as hypothesized, ethical pressure was associated with higher levels of perceived organizational-professional conflict. Also as hypothesized, higher levels of conflict were associated with lower levels of organizational commitment and job satisfaction. Finally, lower levels of commitment and satisfaction were associated with higher turnover intentions.
Original languageEnglish
Pages (from-to)261 - 273
Number of pages13
JournalJournal of Business Ethics
Volume38
Issue number3
DOIs
Publication statusPublished - Jul 2002
Externally publishedYes

Fingerprint

Management accountant
Work outcomes
Organizational commitment
Job satisfaction
Employee turnover
Structural equation model
Turnover intention
Unethical behavior

Keywords

  • ethical pressure
  • management accountants
  • organizational commitment
  • organizational-professional conflict

Cite this

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Ethical pressure, organizational-professional conflict, and related work outcomes among management accountants. / SHAFER, William.

In: Journal of Business Ethics, Vol. 38, No. 3, 07.2002, p. 261 - 273.

Research output: Journal PublicationsJournal Article (refereed)

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