Ethical code of conduct among accountants: the impact of moral intensity

What is it about?

Considering the increasing incidences of questionable accounting practices, this study addresses the need for more empirical research, which is essential to promote the ethical competencies of accountants in discharging their professional responsibilities as defenders of the public interest. It is a part of the effort to address the problems of corporate misconduct that have been a primary concern to investors, regulators, and governments across nations. The study concludes that moral intensity is an imperative psychological predictor of accountants’ compliance with ECC. It adds to the understanding of how moral intensity predicts accountants’ compliance with ECC, which could guide professional accounting bodies in enhancing their ethical competence.

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