Negative Affect of Fear and Locus of Control on Ethical Decision Making of Accountants

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Khandozi Bozorgmehr; Khozin Ali

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Journal: Ethics in Science and Technology Year:2020 | Volume:14 | Issue:4 Page(s): 76-83

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Information Journal Paper

Title

Negative Affect of Fear and Locus of Control on Ethical Decision Making of Accountants

Author(s)

Khandozi Bozorgmehr | Khozin Ali | Issue Writer Certificate

Keywords

Negative affect of fearQ1

Locus of controlQ1

Ethical decision makingQ2

Slippery slopeQ1

Compensatory behaviorQ1

Abstract

Background The aim of this study is to investigate the effects of negative affect (fear) and Locus of control to create different patterns of ethical decision-making in the field of accounting and finance. Method This study was semi experimental, applied and field research. The research community was the Ph. D. candidate and M. A. senior student in accounting, auditing and financial management who have enough professional experience. A sample of sixty participator has been randomly selected. Data was collected using the standard questionnaires. Locus of control was measured using the standard Rotter's Locus of control scale; negative affect employed the Positive Affect Negative Affect Scale in which participants indicated on a five-point ascending scale how they felt at that moment. Various scenarios have also been used to measure the acceptance of an application or an immoral behavior. Hypotheses have been tested using analysis of variance. Results The findings show that participators with low fear and high Locus of control make the decision more ethically and less accept the unethically senior manager's request. Also, a high negative affective fear state/mood will associate with a Slippery slope or ethically consistent pattern of behavior and a low negative affective fear state/mood will associate with a licensing or compensatory pattern of behavior. Conclusion This research help to better understanding individual characteristics that lead to unEthical decision making under pressure of senior managers. Organizations can reduce the fear and create more confidence in the staff to develop the moral behaviors and stop unEthical decision making.

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APA: Copy

Khandozi, Bozorgmehr, & Khozin, Ali. (2020). Negative Affect of Fear and Locus of Control on Ethical Decision Making of Accountants. ETHICS IN SCIENCE & TECHNOLOGY, 14(4 ), 76-83. SID. https://sid.ir/paper/122777/en

Vancouver: Copy

Khandozi Bozorgmehr, Khozin Ali. Negative Affect of Fear and Locus of Control on Ethical Decision Making of Accountants. ETHICS IN SCIENCE & TECHNOLOGY[Internet]. 2020;14(4 ):76-83. Available from: https://sid.ir/paper/122777/en

IEEE: Copy

Bozorgmehr Khandozi, and Ali Khozin, “Negative Affect of Fear and Locus of Control on Ethical Decision Making of Accountants,” ETHICS IN SCIENCE & TECHNOLOGY, vol. 14, no. 4 , pp. 76–83, 2020, [Online]. Available: https://sid.ir/paper/122777/en

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