Why Accountants Under Pressure Still Be Able to Honest? Experimental Research

Dewi Sukmasari (), Yenni Agustina (), Aryan Danil Mirza Br. () and Fitri Mareta ()
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Dewi Sukmasari: Universitas Lampung, Accounting Department
Yenni Agustina: Universitas Lampung, Accounting Department
Aryan Danil Mirza Br.: Universitas Lampung, Accounting Department
Fitri Mareta: Politeknik Negeri Lampung, Tax Accounting Study Program

A chapter in Proceedings of the International Conference of Economics, Business, and Entrepreneur (ICEBE 2022), 2023, pp 59-69 from Springer

Abstract: Abstract Social pressure causes individuals to behave in a way that deviates from company values. Individuals who experience very strong pressure from both superiors and peers will increase the individual’s chances of committing unethical actions (budgetary slack). But on the other hand, several studies show that not all individuals are obedient to social pressure from others. Most individuals, especially accountants, refuse to commit unethical actions even though the threat of very severe punishment awaits. We are interested in analyzing this unique phenomenon. Using experimental research on 90 participants, we found evidence that different levels of individual locus of control can minimize the occurrence of budgetary slack. The results of this study are expected to provide consideration for stakeholders in the financial sector to consider individual personal values as one of the important variables that play a role in budgeting success in companies or organizations.

Keywords: Social Pressure; experimental research; locus of control; Budgetary Slack (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-2-38476-064-0_9

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DOI: 10.2991/978-2-38476-064-0_9

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