The relationship between love of money, peer influence and personality traits on unethical behaviour of graduate accounting students

IF 1.7 Q2 ECONOMICS International Journal of Ethics and Systems Pub Date : 2024-07-04 DOI:10.1108/ijoes-04-2023-0075

Edem Emerald Sabah Welbeck, Mabel Ohenewaa Bremang

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Abstract

Purpose

This study aims to analyse the impact of love of money, personality traits and peer influence on the ethical behaviour of graduate accounting students at the University of Ghana Business School.

Design/methodology/approach

This study used a quantitative research approach to sample postgraduate accounting students who completed a self-administered questionnaire on the variables of interest. Using partial least square–structural equation modelling, the hypothesized relationships were examined based on 328 appropriate responses received for the questionnaire.

Findings

The empirical findings suggest that peer influence and personality trait, extraversion positively and significantly influence unethical behaviour, whereas the personality traits, agreeableness and openness to experience have a negative and significant relationship with unethical behaviour. The study, however, does not find support for the hypothesized relationships between the love of money, personality traits (conscientiousness, neuroticism) and unethical behaviour.

Originality/value

The study contributes to the literature on unethical behaviour, highlighting how decision-making factors such as love of money, peer influence and personality traits, respectively, influence unethical behaviour explained by the self-justification concept under the social cognitive and moral reasoning theory. This could aid these potential managers in seeking higher reviews on ethical dilemmas. It could also aid the professional body and academics in Ghana particularly to intensify ethical education for students of the profession.

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爱财、同伴影响和人格特质与会计专业研究生不道德行为的关系

目的本研究旨在分析加纳大学商学院会计专业研究生对金钱的热爱、人格特质和同伴影响对其道德行为的影响。实证研究结果表明，同伴影响和人格特质、外向性对不道德行为有积极而显著的影响，而人格特质、合意性和经验开放性与不道德行为有消极而显著的关系。然而，研究并未发现爱财、人格特质（自觉性、神经质）与不道德行为之间的假设关系。原创性/价值本研究为有关不道德行为的文献做出了贡献，强调了爱财、同伴影响和人格特质等决策因素分别是如何影响社会认知和道德推理理论下的自我辩护概念所解释的不道德行为的。这可以帮助这些潜在的管理人员寻求更高的道德困境审查。这也有助于加纳的专业机构和学术界加强对专业学生的道德教育。

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来源期刊

International Journal of Ethics and Systems ECONOMICS-

CiteScore

4.40

自引率

11.10%

发文量

期刊介绍： The International Journal of Ethics and Systems (formerly named Humanomics, the International Journal of Systems and Ethics) is a multidisciplinary journal publishing peer review research on issues of ethics and morality affecting socio-scientific systems in epistemological perspectives. The journal covers diverse areas of a socio-scientific nature. The focus is on disseminating the theory and practice of morality and ethics as a system-oriented study defined by inter-causality between critical variables of given problems.