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Title

SLIPPERY SLOPE OR COMPENSATORY BEHAVIOR? THE ROLE OF MORAL DISENGAGEMENT AND NARCISSISM IN ACCOUNTING ETHICAL DECISION MAKING

Pages

  41-58

Abstract

 A great deal of research suggests that small unethical infractions lead to more egregious behaviors over time. Which is referred to as SLIPPERY SLOPE behavior pattern. In contrast, there are many conflicting findings that have been shown. Initiating an unethical act when this behavior begins to contradict the individual's moral identity can end the intrinsic motive or limit the unethical behavior. This behavior is also referred to as a licensing or COMPENSATORY BEHAVIOR. We believe that both theories can exist in accounting, which depends on individual and environmental differences. In this research, we examine the role of individual differences, including the level of MORAL DISENGAGEMENT and NARCISSISM among members of the Iranian Association Certified Accountants. The sample population was determined using the Cochran formula of 300 people. By analyzing variance by designing a general linear model, after proving the significant effect between the variables, the mean comparison of the different groups after their placement in the SLIPPERY SLOPE structure was investigated. The results show that both theories exist in accounting. And features that include low levels of NARCISSISM and a desire to ignore ethics, show is consistent with the SLIPPERY SLOPE behavior. On the other hand, high NARCISSISM and low level of MORAL DISENGAGEMENT show COMPENSATORY BEHAVIOR.

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    APA: Copy

    FARSHID, EIMER, & GARKAZ, MANSOUR. (2018). SLIPPERY SLOPE OR COMPENSATORY BEHAVIOR? THE ROLE OF MORAL DISENGAGEMENT AND NARCISSISM IN ACCOUNTING ETHICAL DECISION MAKING. MANAGEMENT ACCOUNTING, 11(37 ), 41-58. SID. https://sid.ir/paper/198770/en

    Vancouver: Copy

    FARSHID EIMER, GARKAZ MANSOUR. SLIPPERY SLOPE OR COMPENSATORY BEHAVIOR? THE ROLE OF MORAL DISENGAGEMENT AND NARCISSISM IN ACCOUNTING ETHICAL DECISION MAKING. MANAGEMENT ACCOUNTING[Internet]. 2018;11(37 ):41-58. Available from: https://sid.ir/paper/198770/en

    IEEE: Copy

    EIMER FARSHID, and MANSOUR GARKAZ, “SLIPPERY SLOPE OR COMPENSATORY BEHAVIOR? THE ROLE OF MORAL DISENGAGEMENT AND NARCISSISM IN ACCOUNTING ETHICAL DECISION MAKING,” MANAGEMENT ACCOUNTING, vol. 11, no. 37 , pp. 41–58, 2018, [Online]. Available: https://sid.ir/paper/198770/en

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