Ethical tax decision-making: Evaluating the effects of organizational prestige valuations and tax accountants’ financial situation
This 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 accountan...
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| Format: | Article |
| Language: | English |
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Taylor & Francis Group
2023-12-01
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| Series: | Cogent Business & Management |
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| Online Access: | https://www.tandfonline.com/doi/10.1080/23311975.2023.2196037 |
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| author | Holy Kwabla Kportorgbi Francis Aboagye-Otchere Teddy Ossei Kwakye |
| author_facet | Holy Kwabla Kportorgbi Francis Aboagye-Otchere Teddy Ossei Kwakye |
| author_sort | Holy Kwabla Kportorgbi |
| collection | DOAJ |
| description | This 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. |
| format | Article |
| id | doaj-art-e9f5888517ae4eb1a0406bf10a9d77b8 |
| institution | DOAJ |
| issn | 2331-1975 |
| language | English |
| publishDate | 2023-12-01 |
| publisher | Taylor & Francis Group |
| record_format | Article |
| series | Cogent Business & Management |
| spelling | doaj-art-e9f5888517ae4eb1a0406bf10a9d77b82025-08-20T03:08:25ZengTaylor & Francis GroupCogent Business & Management2331-19752023-12-0110110.1080/23311975.2023.2196037Ethical tax decision-making: Evaluating the effects of organizational prestige valuations and tax accountants’ financial situationHoly Kwabla Kportorgbi0Francis Aboagye-Otchere1Teddy Ossei Kwakye2Ghana Institute of Management and Public Administration; PhD Candidate, University of Ghana, Ghana, AccraDepartment of Accounting Senior Lecturer, University of Ghana Business School,Ghana, AccraDepartment of Accounting Senior Lecturer, University of Ghana Business School,Ghana, AccraThis 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.https://www.tandfonline.com/doi/10.1080/23311975.2023.2196037Ethical decision-makingorganizational prestigefinancial situation, social identity theory, tax accountants |
| spellingShingle | Holy Kwabla Kportorgbi Francis Aboagye-Otchere Teddy Ossei Kwakye Ethical tax decision-making: Evaluating the effects of organizational prestige valuations and tax accountants’ financial situation Cogent Business & Management Ethical decision-making organizational prestige financial situation, social identity theory, tax accountants |
| title | Ethical tax decision-making: Evaluating the effects of organizational prestige valuations and tax accountants’ financial situation |
| title_full | Ethical tax decision-making: Evaluating the effects of organizational prestige valuations and tax accountants’ financial situation |
| title_fullStr | Ethical tax decision-making: Evaluating the effects of organizational prestige valuations and tax accountants’ financial situation |
| title_full_unstemmed | Ethical tax decision-making: Evaluating the effects of organizational prestige valuations and tax accountants’ financial situation |
| title_short | Ethical tax decision-making: Evaluating the effects of organizational prestige valuations and tax accountants’ financial situation |
| title_sort | ethical tax decision making evaluating the effects of organizational prestige valuations and tax accountants financial situation |
| topic | Ethical decision-making organizational prestige financial situation, social identity theory, tax accountants |
| url | https://www.tandfonline.com/doi/10.1080/23311975.2023.2196037 |
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