A study on the unethical behavior of accountants in Vietnam
Vol. 133 No. 5B (2024), Original Article
Vol. 133 No. 5B (2024)

A study on the unethical behavior of accountants in Vietnam

Original Article
https://doi.org/10.26459/hueunijed.v133i5B.7234
Published 2024-06-28
Do Thi Hong Can
Phu Xuan University, 176 Tran Phu St., Hue, Vietnam
Ho Thi Thuy Nga
University of Economics, Hue University, 99 Ho Dac Di St., Hue, Vietnam
http://orcid.org/0000-0002-8056-8370

Keywords

professional unethical behavior
professional ethical standards
accounting
common-good human resource management
organizational ethical pressure hành vi vi phạm đạo đức nghề nghiệp
chuẩn mực đạo đức nghề nghiệp
kế toán
quản trị nguồn nhân lực hướng tới mục tiêu tốt đẹp chung
áp lực đạo đức từ quản lý

Abstract

This study examines the effects of professional ethical standards (an external organizational factor) and organizational ethical pressure (an internal organizational factor) on the unethical behavior of accountants in Vietnam. In addition, common-good human resource management is investigated as the intermediate factor between organizational ethical pressure and the unethical behavior of accountants. With a sample size of 152 accountants, the regression model‘s findings show that professional ethical standards have a negative effect on unethical behavior. Moreover, organizational ethical pressure has a negative impact on common-good human resource management. Common-good human resource management is also a mediator in the relationship between organizational ethical pressure and professional unethical behavior. This research’s results provide some managerial practices for promoting accountants’ professional ethics.

https://doi.org/10.26459/hueunijed.v133i5B.7234

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