22 research outputs found
Investigating Factors Affecting the Unethical Pro-organizational Behaviors of Accountants: Social Exchange Theory and Social Cognition Theory
Full text linkThe purpose of this research is to investigate the factors affecting unethical pro-organizational behaviors by accountants. Unethical pro-organizational behaviors refer to behaviors that are done to help the organization or its members. In this research, social exchange theory has been used to explain the pro-organizational aspect of these types of behaviors and social cognition theory has been used to explain their unethical aspect. The statistical population of this research is made up of chief financial officers and accountants of manufacturing companies. The required data was collected through standard questionnaires from 181 chief financial officers and accountants in 2023. In this research, structural equation modeling by the partial least squares method was used for data analysis. The results of the hypothesis test indicate that the construct of perceived organizational justice has a positive and significant effect on the constructs of positive social exchange and organizational identity. In addition to this, positive social exchange and organizational identity constructs have positive and significant effects on unethical pro-organizational behaviors, although, in this research, no evidence of the moderating effects of positive reciprocity beliefs and moral identity constructs was found in the relationship between positive social exchange and organizational identity with the unethical pro-organizational behaviors. The results of this research show that the simultaneous use of social exchange theory and social cognition theory can provide a suitable framework for explaining the unethical pro-organizational behaviors of accountants.
Introduction
In the literature on unethical behaviors in recent years, the view has been raised that unethical behaviors are not always done with the intention of opportunism and harming colleagues and the organization, but sometimes employees perform these unethical behaviors to help the organization or its members. These behaviors are known as unethical pro-organizational behaviors. The story of the recent widespread ethical crises is also proof of the severity of this type of behavior in organizations. Helping accountants to the company to implement financial frauds, earnings management, and refraining from disclosing information to the public to support the company are examples of these behaviors (Tian & Peterson, 2016).
Considering that unethical pro-organizational behaviors do not benefit the organization in the long run and lead to a decrease in public trust and the imposition of significant costs on external stakeholders, extensive research has investigated the issue of "what factors are effective in the occurrence of unethical pro-organizational behaviors?” (Umphress & Bingham, 2010; Umphress & Bingham, 2011; Graham et al., 2016; Chen et al., 2016; Tian and Peterson, 2016; Mahlendorf et al., 2018; Wang et al., 2019; Bryant & Merritt, 2021; Coppins & Weststar, 2023; Luan et al., 2023(. The issue that doubles the necessity of conducting this research is the complexity of unethical pro-organizational behaviors because of the simultaneous existence of motives for the interests of the organization and their unethical nature. Based on this, the present study aims to investigate the factors affecting unethical pro-organizational behavior by accountants. Addressing this research leads to the expansion of knowledge in the field of unethical behavior in accounting and has applications for company managers and legislators to prevent the occurrence of unethical pro-organizational behavior in companies.
Researchers have used two categories of theories to explain the drivers of these behaviors by using the two components of unethical and pro-organizational. The social exchange theory, which is widely used to explain the pro-organizational aspect of this type of behavior, considers unethical pro-organizational behaviors as a source of social exchange and indicates that employees may perform unethical pro-organizational behaviors to mutually support and compensate for the care of the organization. The theory of social cognition, which is often used to explain the unethical aspect of this type of behavior, emphasizes the concept of moral disengagement and states that unethical behavior occurs when people abandon moral self-regulatory criteria and find justification for their unethical behavior (Luan et al., 2023).
In this research, to theoretically explain the effect of organizational justice, positive social exchange, and positive reciprocity beliefs on unethical pro-organizational behaviors by accountants, the theoretical framework provided by social exchange theory is used. Also, to theoretically explain the effect of organizational identification and moral identity on unethical pro-organizational behaviors by accountants, the theoretical framework provided by social cognition theory is used. Based on this, the following hypotheses are presented:
Hypothesis 1: Organizational justice has a positive and significant effect on positive social exchange in accountants.
Hypothesis 2: Organizational justice has a positive and significant effect on the organizational identification of accountants.
Hypothesis 3: Positive social exchange has a positive and significant effect on the unethical pro-organizational behavior by accountants.
Hypothesis 4: Organizational identification has a positive and significant effect on the unethical pro-organizational behavior by accountants.
Hypothesis 5: Positive reciprocity beliefs moderate the effect of positive social exchange on unethical pro-organizational behavior by accountants.
Hypothesis 6: Moral identity moderates the effect of organizational identification on unethical pro-organizational behavior by accountants.
Methodology
The current research aims to investigate the factors affecting the unethical pro-organizational behavior of accountants. The data collection tool is a questionnaire, and the data was collected in the first half of 2023. In this research, standard questionnaires were used to measure the constructs, and adjustments were made according to the opinion of experts to obtain content validity. The statistical population of this research includes accountants and chief financial officers of manufacturing companies. More than 400 questionnaires were sent online, 208 questionnaires were received, and 181 questionnaires were analyzed.
In this research, Excel 2019 was used to prepare the data. In addition, hypothesis testing and data analysis were done using the partial least squares structural equation modeling and with SmartPLS3.
Results
This study evaluated the structural model by examining the significance of path coefficients, coefficient of determination ( ), and variance inflation factor (VIF). It was found that H1 was supported indicating that organizational justice maintains a positive and significant effect on the positive social exchange ( = 0.818, t= 27.416, p-value 0.05).
Also, this study examined the moderating effects of moral identity on the relationship between organizational identification and unethical pro-organizational behavior. The results did not support this relationship ( = 0.116, t= 1.494, p-value> 0.05).
Conclusion
The findings of this research show that the unethical behaviors of accountants are often influenced by a combination of personal and situational characteristics, or organizational factors, and a person–situation interactionist model is presented in examining the factors affecting unethical pro-organizational behaviors. These findings have applications for companies and legislators to reduce unethical behaviors and can provide practical solutions for how to train accountants by higher-level managers to prevent unethical pro-organizational behaviors. Moreover, since according to the social cognition theory, unethical behavior occurs because of moral disengagement and justification of accountants, the ethical behavior of managers, as a role model in the company, can play an important role in reducing accountants’ moral disengagement and their desire to justify. In addition, in this research, the positive and significant effects of positive social exchange and organizational identification on unethical pro-organizational behaviors by accountants were pointed out, which indicates that these constructs can act like a double-edged sword. Although before, these constructs were referred to as productive to advance the goals of the organization, they can create unfavorable consequences for the organization at the same time. Therefore, managers can play an important role in reducing unethical behaviors by considering the positive and negative consequences of these constructs.
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Kvinnors upplevelser efter mastektomi
No full textBakgrund: Bröstcancer är den vanligaste cancerformen bland kvinnor och antal kvinnor som drabbas av den ökas varje år i hela världen. Kirurgi är vanligt förekommande vid bröstcancer och en typ av denna är mastektomi som innebär att hela eller delar av brösten avlägsnas. Förlusten av ett bröst kan påverka kvinnor på olika sätt och framkalla känslor som är viktiga för sjuksköterskan att ha kännedom om för att kunna erbjuda dem en personcentrerad vård.Syfte: Syftet var att belysa kvinnors upplevelser efter mastektomi. Metod: Litteraturöversikten baserades på 15 vetenskapliga originalartiklar, vilka bestod av nio kvalitativa, fyra kvantitativa och två med mixad metod. Den insamlade data analyserades med hjälp av Graneheim och Lundman. Resultat: I resultatet framkom det tre kategorier: Upplevelsen av en förändrad kropp, Påverkan på sexuell funktion och Stöd från omgivning. Diskussion: Kvinnors upplevelser efter mastektomi diskuterades bland annat utifrån Katie Erikssons teori om lidande, begreppet personcentrerad vård och sjuksköterskans roll i omvårdnad av dessa personer.Slutsats: Kvinnor upplevde brist på kroppsuppfattning, kvinnlighet, livskvalitet, självbild och sexuella relationer. För förbättring av dessa behövs ytterligare forskning kring betydelsefulla åtgärder vid bemötande av dessa kvinnor. Sjuksköterskor har en viktig roll i omvårdnad av dessa patienter när det gäller integritet och ha kännedom om kvinnornas olika upplevelser efter mastektomi.2023-03-23</p
Kvinnors upplevelser efter mastektomi
No full textBakgrund: Bröstcancer är den vanligaste cancerformen bland kvinnor och antal kvinnor som drabbas av den ökas varje år i hela världen. Kirurgi är vanligt förekommande vid bröstcancer och en typ av denna är mastektomi som innebär att hela eller delar av brösten avlägsnas. Förlusten av ett bröst kan påverka kvinnor på olika sätt och framkalla känslor som är viktiga för sjuksköterskan att ha kännedom om för att kunna erbjuda dem en personcentrerad vård.Syfte: Syftet var att belysa kvinnors upplevelser efter mastektomi. Metod: Litteraturöversikten baserades på 15 vetenskapliga originalartiklar, vilka bestod av nio kvalitativa, fyra kvantitativa och två med mixad metod. Den insamlade data analyserades med hjälp av Graneheim och Lundman. Resultat: I resultatet framkom det tre kategorier: Upplevelsen av en förändrad kropp, Påverkan på sexuell funktion och Stöd från omgivning. Diskussion: Kvinnors upplevelser efter mastektomi diskuterades bland annat utifrån Katie Erikssons teori om lidande, begreppet personcentrerad vård och sjuksköterskans roll i omvårdnad av dessa personer.Slutsats: Kvinnor upplevde brist på kroppsuppfattning, kvinnlighet, livskvalitet, självbild och sexuella relationer. För förbättring av dessa behövs ytterligare forskning kring betydelsefulla åtgärder vid bemötande av dessa kvinnor. Sjuksköterskor har en viktig roll i omvårdnad av dessa patienter när det gäller integritet och ha kännedom om kvinnornas olika upplevelser efter mastektomi.2023-03-23</p
Representation of Bukhara women world life in the pre-Soviet era (based on Sadr al-Din Eini's Yadashtha)
No full textThe world life of Bukharn people in the 19th and 20th centuries is based on cultural and historical contexts that have been found their final structure over the centuries and based on its life challenges. What attracts the researcher more attention in this life than in other Middle Eastern societies of his time is the absolute absence of women, which is highlighted in the representation of historical texts. Of course, the masculinity of history in the Iranian world is not new, but when this ratio becomes so prominent in a region that it continues even during the global entry of modernity, it Creates more ambiguity; In search of the causes of the continuation of men's history we need to explore the norms and habits of this life (as illustrated in the Encyclopedia of Yadashtaha) and explore the context of action of modern-day intellectuals. According to the adopted axis, the main question of the present subject is designed in two parts: "What are the characteristics of the life of Bukhara women at this time and why is there no movement on their part in the developments of the modernist years?" Our claim is that "Bukhara women at the focal point of the traditional life system (family), along with their covering, educational and class coordinates, have had minimal challenges to society, and during the growth of modernist currents due to the different context of their society "They do not experience.
A new multivariate nonlinear model to handle the volatility transmission
No full textPrice volatility of stocks is an important issue in stock markets. It should also be taken into account that the stochastic nature of volatility affects decision-makers’ minds to a great extent. Therefore, predicting price volatility could help them make proper decisions. In this paper, a new multivariate fractionally integrated generalised autoregressive conditional heteroscedasticity (MFIGARCH) model is proposed to handle the price volatility in stocks. In this model, a long-term parameter is considered and estimated along with other parameters. In estimating the parameters of this nonlinear model, the maximum likelihood estimation method, which could be solved by standard econometric packages, is applied. However, these packages are no longer efficient when the size of the model increases. Thus meta-heuristic approaches, which stochastically seek optimal or near-optimal solutions, were used. In this paper, the well-known Particle Swarm Optimisation (PSO) meta-heuristic method is used for solving the suggested multivariate FIGARCH model. Hence the main objective of this paper is to introduce a new model for addressing the stock price volatility (i.e., the development of FIGARCH to create the MFIGARCH model) and to apply an efficient estimation method (i.e. PSO) for finding the parameters of the problem
An Economic Based Approach for Optimal and Secure Reactive Power Provision in Deregulated Environments
No full textIn deregulated electricity markets, reactive power provision is one of the most important ancillary services which is vital for reliable and secure operation of the system. In all electricity markets, economic issues play an important role in market scheduling. This paper presents an algorithm to find optimal reactive power market schedule. The proposed algorithm seeks to minimize a novel three-component payment function which precisely considers economic issues in the market. Two first parts of this function are reactive power provision cost and transmission loss payment. Moreover, another important part of this payment function, which has not considered in the time of reactive power market clearing in literature, is transmission charge payment. As it is shown in simulation results, this term of the function can importantly impact on final reactive power market schedule and consequently on total market payment and final market schedule. Furthermore, due to significant impact of reactive power on system voltage stability, the algorithm tries to schedule reactive power market with an adequate voltage security margin. Sequential quadratic programming is employed to clear the algorithm which is a nonlinear constrained optimization problem. The proposed algorithm is applied on IEEE-24 bus test system with satisfactory results
Explaining Managerial Incentives for Earnings Manipulation Using Cumulative Prospect Theory (Case Study: Companies Listed in Tehran Stock Exchange)
No full textProspect theory explains how individuals’ feelings and preferences influence their decision-making. The purpose of this research was to investigate earnings manipulation incentives within companies listed in Tehran Stock Exchange using fourfold pattern of risk attitudes provided by the cumulative prospect theory. The period of this research was 6 years, from 2013 to 2018 and included 695 observations. Hypothesis testing using logistic regression, with the average competitor performance within the industry as the reference point, revealed a significant positive (vs. negative) effect of management’s loss (vs. gain) estimates relative to the reference point on earnings manipulation. In other words, when management’s estimate of the likelihood of loss relative to the reference point is high (vs. low), the likelihood of earnings manipulation increases (vs. decreases). Furthermore, when management’s estimate of the likelihood of gain relative to the reference point is low (vs. high), the likelihood of earnings manipulation increases (vs. decreases). The findings of research also provided evidence for loss-aversion among managers. Therefore, the evidence suggests that the cumulative prospect theory can be utilized to explain managerial incentives for earnings manipulation
