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Title:
The Relationship between Accounting Professional Judgment Ability
and Moral Philosophy: Obedience Pressure, Self-Interest Motivation
and Professional Commitment as Moderating Variables
By:
Yuxiao Zheng
Degree:
Master of Business Administration
Major:
Business Administration
Academic Year:
2018
Advisor:
(Associate Professor Dr. Chao Qiu)
/
/
ABSTRACT
The purpose of this research was to examine the relationships between ethical
orientation and accounting judgement intention and discuss the impact of discrepancy
among obedience pressure, and self-interest motivation and professional commitment
as moderating variables. This research applied questionnaire survey to collect data,
test hypotheses and sample on the accountants. The research probes the relationship
between ethical orientation and accounting judgement by correlation coefficient and
test the impact of ethical orientation, obedience pressure, and self-interest motivation
and professional commitment on accounting judgment intention by regression analysis.
Keywords : accounting professional judgment, obedience pressure, self-interest
motivation.
Approve by
……………
………
I
标题 :
会计职业判断能力与道德倾向的关系研究——以上级压力，
自利动机和专业承诺为干扰项
作者 :
郑雨潇
学位 :
工商管理硕士
专业 :
工商管理
导师 :
……………………………………. ………………
（副教授.邱超）
………… / …………… / …………
摘要
本研究旨在探讨道德倾向与会计专业判断的关系，并同时认为会计专业判
断受到上级压力、自利动机及专业承诺的干扰。本研究采用问卷调查法，针对
我国会计师进行抽样，并使用相关分析法研究道德倾向对会计专业判断与上级
压力、自利动机、专业承诺和社会期望偏差的关系，利用回归分析法验证上述
变量对会计专业判断的影响。
关键词：道德倾向；上级压力；自利动机；会计专业判断
II
ACKNOWLEDGEMENT
The life of graduate students is coming to an end. Looking back on the two years,
I not only learned a lot of knowledge, but also matured a lot.
First of all, please allow me to thank the Siam University for giving me this
opportunity to study here. And I have to thank my teacher for giving me guidance and
help in my study and life. The teacher is very knowledgeable and has great academic
achievements. The requirements for my thesis are also very strict. From the opening
of the title and the formation of the first draft to the revision and improvement over
and over again, the teachers have given very serious and careful guidance. I admire
the teacher very much. Strict and pragmatic research spirit and tireless good virtues;
when there is inevitably confusion in life study, listening to the teacher’s speech will
really have a slap in the face, listening to Jun’s words, and winning the ten-year
book’s feelings.
Secondly, I want to thank the students of the college. Thanks to the sincere
efforts of the students, I am more successful in my studies, and I can always feel the
warmth in my life. Special thanks to my roommates, thank you for your tolerance and
care, you are the wealth of my life.
III
CONTENT
ABSTRACT ……………………………………………………………………………………………….. I
ABSTRACT-CHINESE ………………………………………………………………………………II
ACKNOWLEDGEMENT …………………………………………………………………………. III
1 INTRODUCTION ……………………………………………………………………………………. 1
1.1 Research background ………………………………………………………………………….. 1
1.2 Purposes for research ………………………………………………………………………….. 4
1.3 Research Process ……………………………………………………………………………….. 5
1.4 Outline of the Research ………………………………………………………………………. 6
2 LITERATURE REVIEW ………………………………………………………………………….. 7
2.1 Moral Theory and Research Review ……………………………………………………… 7
2.2 The theory and research of obedience pressure ……………………………………… 10
2.3 The theory and research of self-interested motives …………………………………. 13
2.4 Literature review of professional commitment ………………………………………. 18
2.5 Professional commitment classification and rational mode ……………………… 23
3 RESEARCH METHODOLOGY ……………………………………………………………… 29
3.1 Conceptual framework and research hypothesis …………………………………….. 29
3.2 Questionnaire ………………………………………………………………………………….. 31
3.3 Moral philosophy ……………………………………………………………………………. 33
3.4 Questionnaire process control …………………………………………………………….. 35
3.5 Measurement of research variables …………………………………………………….. 40
3.6 Statistical analysis method …………………………………………………………………. 42
3.7 Reliability and validity analysis ………………………………………………………….. 45
4 EMPRICAL RESULTS AND DISCUSSION …………………………………………….. 49
4.1 Descriptive statistical analysis ……………………………………………………………. 49
4.2 Correlation analysis of variables …………………………………………………………. 56
4.3 Independent variable analysis …………………………………………………………….. 57
4.4 Analysis of Moral Philosophy and Accounting Judgment ……………………….. 61
5 CONCLUSIONS AND PROSPECTS ……………………………………………………….. 72
5.1 Research conclusions ………………………………………………………………………… 72
IV
5.2 Management implications ………………………………………………………………….. 76
5.3 Research contribution ……………………………………………………………………….. 77
REFERENCES …………………………………………………………………………………………. 78
V
List of Table
Table3.1 Conceptual framework………………………………………………………30
Table3.2 Questionnaire composition…………………………………………………31
Table3.3 The questionnaire collection situation……………………………….……..38
Table3.4 Valid sample statistics table………………………………………….……..38
Table3.5 Ethical philosophical group factors and reliability verification……………47
Table3.6 Factors and reliability of the professional commitment scale………………49
Table4.1 Decentralized procurement…………………………………………………52
Table4.2 Income recognition………………………………………………………….52
Table4.3 The average and standard deviation of the moral philosophical scale………53
Table4.4 The average number of questions…………………………………………..55
Table4.5 T-test on three variables of obedience pressure, self-interest motivation and
accounting judgment………………………………………………………….………57
Table4.6 Reliability analysis and validity analysis……………………………………58
Table4.7 Decentralized procurement……………………………………….…………59
Table4.8 Income recognition…………………………………………………………59
Table4.9 Decentralized procurement………………………………………….….…..60
Table4.10 Income recognition…………………………………………….………….61
Table4.11 Income recognition (A) ……………………………………..………….…62
Table4.12 Income recognition (B)…………………………………………….….…..62
Table4.13 Decentralized procurement………………………………………….….…63
Table4.14 Income recognition(C)……………………………………………….….…63
VI
List of Chart
Chart1.1 Research Process framework…………………………………….……..……5
Sector Graph 3.1 Gender………………………………………….…………..……….39
Sector Graph 3.2 Age……………………………………………………….…….……39
Sector Graph 3.3 Marital Status……………………………………………….………39
Sector Graph 3.4 Education…………………………………………………….…..….40
Sector Graph 3.5 License………………………………………………………..…..…40
Sector Graph 3.6 Faith……………………………………………………….…..……..40
Sector Graph 3.7 Seniority……………………………………………………..………41
Sector Graph 3.8 Position……………………………………………………….…..…41
VII
1 INTRODUCTION
1.1 Research background
1.1.1 Background
The financial fraud crisis caused by the bankruptcy of Enron, the US energy
company, spurred the confidence of the US stock market, and then broke out like
a series of world com, Merck, Quest Communications (Qwest), the septic
treatment of large companies such as Squibb Pharmaceuticals and United Airlines,
and the amount of expenditures are quite large. Investors are gradually aware of
the differences between the credibility of the financial statements and the
company’s value. Company Kiwi (GE), American International Group (AIG),
Cisco (Cisco), JPMorgan Chase Bank,
IBM also made investors suspicious because of suspicious accounting
practices, causing the collapse of the value of integrity and confidence. In the
United States, where the financial internal control is good and self-restraint, the
drawbacks of the financial reports that followed the news shocked the US stock
market, and even led the then US President Bush’s stern words to criticize the rule
of law and morality of corporate leaders. There are also many enterprises in
China, even listed companies that use untrue financial statements, accounting
frauds such as fraud, bullying, collapse and bankruptcy, which not only ruined the
image of accountants, but also made accounting personnel face the crisis of
confidence in accounting integrity.
According to a survey conducted by China’s accounting research, after a
series of corporate fraud cases occurred at home and abroad, the public’s financial
statements for accountants’ verification of visas were as high as 37.9% of the
people’s dubious attitude, and they did not believe at all (26.6). %) is also much
higher than the full believer (13.7%); but this survey also shows that up to 57.3%
of the people will check the financial statements of the visas before the public
makes investment decisions, and when financial or landmines occur at the time of
the problem, 86.7% and 75.4% of the people thought that the person in charge of
1
the company and the accountant must be responsible. Therefore, the professional
ethics and ethics of accounting professionals are the characteristics that Chinese
accountants should consider to be ideal, and the first factor to be considered when
recruiting new people.
1.1.2 Motivations for the research
Professional accountants must have advanced professional skills. Robin
believes that when individuals encounter ethical dilemmas, each person’s degree
of cognition of importance will affect moral judgments into different moral
intentions. Ajzen’s proposed behavioral theory can effectively predict personal
intentions. Rest’s research points out that personal morality is influenced by
culture, society, and gender; the empirical results of Redenbacher and Robin show
that when making decisions about morality, individuals will judge morality and
immorality according to the situation at the time. Therefore, the judgment of
personal ethics cannot be measured by a single standard. Therefore, this study
uses decentralized procurement and income recognition cases to explore how to
make appropriate moral judgments when government accountants face ethical
dilemmas. What is the moral philosophy on which to make moral judgments? Is it
different from the nature of the case? This is the first motivation for the study.
Otley & Pierce (1996) argues that under the pressure of budgetary
accountants, the quality of work will decline. DeZoort & Lord (1994) and
Soloman (1994) believe that the pressure on the boss will cause the accountant to
judge the wrong anti-functional behavior. In addition to the heavy pressure on the
work, the accountant may also be pressured by the superiors to directly account
for the accounting staff at the grassroots level. This study focuses on the two types
of obedience pressure and conformity pressure. Lord & DeZoort (2001) believes
that accountants will affect the decline in work quality under the Social Pressure
of obedience pressure and conformity pressure; Otley & Pierce (1996) believe that
the leadership style of the boss will significantly lead to the dysfunctional
behaviors of the quality of the accountant’s work. Campbell & Fairey (1989)
argues that the mechanism of rigid standardization will lead to inappropriate
behavior (e.g., the power of the boss to reward and punish depends on fixed
criteria), although the judgment of the supervisor is clearly wrong, but the
2
supervisor is promoted A certain influence will lead to a decline in the quality of
work. Therefore, the influence of supervisor pressure on the professional moral
judgment of accountants is worth further discussion. Therefore, the second
motivation of this study is to discuss whether the audit judges are affected by the
pressure of high-level managers.
Traditional agents emphasize that people are self-interested and will use
information to maximize their effectiveness. The self-interested assumptions of
the agent have also been questioned by scholars as being too simplistic and
narrow (Collard, 1978; Noreen, 1988; Baiman, 1990). Noreen (1988) pointed out
that extreme self-interestism may cause mutual distrust, which in turn leads to the
collapse of market mechanisms (such as “The Market for Lemons”). According to
the self-interest and non-self-interested viewpoints, when managers make
decisions, if the environment has the conditions of adverse selection, does the
manager sacrifice the company’s interests only with self-interest as the sole
motivation? Does the manager’s ethical perception have a significant influence?
These questions relate to whether there is interaction between agent theory and
moral philosophy. However, whether these basic assumptions apply to
accountants with different moral philosophies is worth studying.
The impact of the ethical behavior of accountants on the capital market The
hot topic of recent financial research, the moral judgment of accountants may
affect the accounting process, which in turn affects the company’s financial results
and stock prices, and the accounting firm’s personnel face public accounting
obligations And the choice of the interests of the firm (Kaplan, 2001; Elias, 2002);
Noreen (1988) pointed out that although there are some people who are
unconstrained self-interested, there are some people who will be based on
morality or ethical sensibility or Conscience limits your behavior. However, in
contrast to accounting personnel, in the face of accounting issues may also face
the moral dilemma, will it be self-interested as the sole motivation to tend to make
non-strict accounting judgments? Does the moral concept of its accountants also
have a significant influence? How will the accounting staff respond to the ethical
dilemma of the boss’s pressure? Exploring the possible relationship between moral
philosophy and agency theory will help to better explain and predict the moral
philosophy and accounting judgment of accountants. At present, scholars at home
3
and abroad seem to conduct less research in this area, so this study is encouraged.
Three research motives.
In addition to having professional skills, environmental protection,
engineering expertise and judgment, accountants must be familiar with national
laws and regulations; and accounting personnel must gradually shift from legal
accounting to effective accounting or management
accounting. Is an
administrative management expert and designer of the internal control system.
Therefore, in addition to its own moral philosophy, the pressure on the boss and
the self-interested motives may affect the financial quality, professional
commitment may also be another important factor; professional commitment
represents the strength of identification and investment incentives for a particular
profession ( Otley & Pierce, 1996; Lord & DeZoort, 2001), including personal-toprofessional goals and values, with strong belief in and acceptance, and a
willingness to pay more to achieve goals and have a clear desire (desire) , eager to
continue to be part of the project (Mowday et al., 1979; Lord & DeZoort, 2001).
High professional commitments will lead professional behavior to the public
interest and the potential behavior of the far-reaching injury project (Lord &
DeZoort, 2001). The accounting work of accountants is a very professional job.
The nature of the work has a major impact on the users of the report. Whether the
accountants with high professional commitment have strong professional beliefs
can do their best to avoid unethical behaviors. Explore. Therefore, the fourth
motivation for this study is the impact of professional commitment on the
accounting judgment of accountants.
In summary, the moral philosophies and accounting judgments of
accountants can be seen in the influence of interactions between high-level
managers’ pressures, self-interested motives and professional commitments.
However, few studies have explored their mutual influence.
1.2 Purposes for research
The purpose of this study is to explore the impact of the perceived value,
effort and retention of the accounting staff on the pressure and self-interested
4
motivation of the accountants. What is the impact of their accounting judgments
on their accounting judgments? The accountants who have used it will take the
exam and improve the accounting quality. The main research objectives of this
study are as follows:
1. Exploring whether the accounting personnel face the moral dilemma
because of the different philosophies they hold, and produce different moral
assessments and behavioral intentions, and make different accounting judgments.
2. Discuss whether the pressure of superiors affects accounting judgments;
explore the impact of accounting personnel’s interference on the accounting
judgments of their supervisors and their interaction with moral philosophy
(idealism, relativism).
3. Exploring the theory of agency–whether the self-interested motivation
affects the accounting judgment; it discusses the accounting influence of the
accounting personnel’s interference with the self-interested motives and the
research on its interaction with moral philosophy (idealism, relativism).
4. Discuss whether professional commitments affect accounting judgments;
explore the impact of accounting judgments on accounting personne …
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