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

In: Proceedings of the International Conference of Economics, Business, and Entrepreneur (ICEBE 2022)

Author

Listed:
  • 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)

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.

Suggested Citation

  • Dewi Sukmasari & Yenni Agustina & Aryan Danil Mirza BR. & Fitri Mareta, 2023. "Why Accountants Under Pressure Still Be Able to Honest? Experimental Research," Advances in Economics, Business and Management Research, in: Nairobi & Yuliansyah & Habibullah Jimad & Ryzal Perdana & Gede Eka Putrawan & Trio Yuda Septiawan (ed.), Proceedings of the International Conference of Economics, Business, and Entrepreneur (ICEBE 2022), pages 59-69, Springer.
    • Handle: RePEc:spr:advbcp:978-2-38476-064-0_9
    DOI: 10.2991/978-2-38476-064-0_9
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