Organizational and Individual Determinants of Accountants’ Intentions to Engage in Unethical Professional Behavior in Hue city
Vol. 135 No. 5A (2026), Accounting - Finance
Vol. 135 No. 5A (2026)

Organizational and Individual Determinants of Accountants’ Intentions to Engage in Unethical Professional Behavior in Hue city

Accounting - Finance
https://doi.org/10.26459/hueunijed.v135i5A.8203
Published 2026-03-13
Ho Thi Thuy Nga
Faculty of Accounting and Finance, The University of Economics - Hue University
http://orcid.org/0000-0002-8056-8370
Le Viet Xuan Vu
Faculty of Accounting and Finance, The University of Economics - Hue University
Tran Phuong Linh
Faculty of Accounting and Finance, The University of Economics - Hue University
Pham Van Tam
Faculty of Accounting and Finance, The University of Economics - Hue University
Le Ngoc My Van
Faculty of Accounting and Finance, The University of Economics - Hue University

Keywords

áp lực đạo đức từ cấp trên
nhận thức về chuẩn mực đạo đức nghề nghiệp
kế toán
hành vi vi phạm đạo đức nghề nghiệp ethical pressure from supervisors
perceived professional ethics
accounting
unethical professional behavior

Abstract

This study aims to examine the effects of organizational and individual factors on accountants’ intentions to engage in unethical professional behavior in enterprises located in Hue City. Data were collected from 144 accountants and analyzed using regression models. The results indicate that ethical pressure from supervisors and attitudes toward unethical professional behavior have a positive effect on accountants’ intentions to engage in such behavior, with subjective norms acting as a mediating variable. However, perceived professional ethics do not have a statistically significant impact on the intention to engage in this behavior. Based on these empirical findings, the study proposes several managerial implications to assist organizations in fostering a transparent working environment and strengthening professional ethics education, thereby reducing the risk of unethical behavior among accountants.

https://doi.org/10.26459/hueunijed.v135i5A.8203

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