Machiavellianism, Corporate Ethical Values, and Accountants’ Ethical Decision Making

Andrey Hasiholan Pulungan; Andriati Fitriningrum

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Abstract

This study aims to evaluate ethical environment may moderate the negative effect of Machiavellianism towards accountants’ ethical decision making. Questionnaires are distributed to accountants work in various company in Jakarta. The study finds accountants with High Machs are more likely to take unethical actions, while corporate ethical values (CEV) may encourage accountant to act more ethically. However, CEV does not reduce the negative effect of Machiavellianism towards accountants’ ethical decision making.

Abstrak

Penelitian ini bertujuan untuk mengevaluasi lingkungan etika dapat memoderasi efek negatif Machiavellianism terhadap pengambilan keputusan etis akuntan. Kuesioner dibagikan kepada akuntan yang bekerja di berbagai perusahaan di Jakarta. Studi ini menemukan akuntan dengan Mach yang tinggi lebih cenderung untuk mengambil tindakan tidak etis, sedangkan nilai-nilai etika perusahaan dapat mendorong akuntan untuk bertindak lebih etis. Namun, nilai-nilai etika perusahaan tidak dapat mengurangi efek negatif Machiavellianism terhadap pengambilan keputusan etis akuntan.

Keywords

Machiavellianism Corporate Ethical Values Decision making

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This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

References

Sukarno PA. Menkeu Jatuhkan Sanksi Auditor Laporan Keuangan Garuda Indonesia, Ini Rinciannya. Bisnis.Com [Internet]. 2019 June 29 [cited in 2019 July 4].
Rizki MJ. Keterlibatan Akuntan Publik Dalam Manipulasi Laporan Keuangan. HukumOnline.Com [Internet]. 2018 November 28 [cited in 2019 July 4]. Available from: https://www.hukumonline.com/berita/baca/lt5bed467ca1e5e/keterlibatan-akuntan-publik-dalam-manipulasi-laporan-keuangan.
Triki A, Chok GL, Bay D. Machiavellianism, Moral Orientation, Social Desirability, Response Bias, and Anti-intellectualism: A Profile of Canadian Accountants. Journal of Business Ethics. 2017; 144: p. 623-635. doi: 2139/ssrn.1985211
Martinov-Bennie N, Pflugath G. The Strength of an Accounting Firm’s Ethical Environment and the Quality of Auditors’ Judgments. Journal of Business Ethics. 2009; 87(2): p. 237-253. doi: 10.1007/s10551-008-9882-1
Rauthmann JF, Will T. Proposing A Multidimensional Machiavellianism Conceptualization. Social Behavior and Personality. 2011; 39(3): p. 391-404. doi:10.224/sbp.2011.39.3.391.
Christie R, Geis FL. Studies in Machiavellianism New York: Academic Press; 1970.
Wakefield RL. Accounting and Machiavellianism. Behavioral Research in Accounting. 2008; 20(1): p. 115-129. doi:10.2308/bria.2008.20.1.115.
Murphy PR. Attitude, Machiavellianism and The Rationalization of Misreporting. Accounting, Organizations, and Society. 2012; 37(04): p. 242-259. doi:10.1016/j.aos.2012.04.002.
Hogue M, Levashina J, Hang H. Will I Fake It? The Interplay of Gender, Machiavellianism, and Self-monitoring
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, Vol. x, No. x, bulan 201x, hlm. 52 – 63
on Strategies for Honesty in Job Interviews. Journal of Business Ethics. 2013; 117(2): p. 399-411. doi:10.1007/s10551-012-1525-x.
Elias RZ. The Effect of Machiavellianism on Business Students’ Perception of Cheating. Academy of Educational Leadership Journal. 2015; 19(1): p. 178-183. Available from Proquest: https://search.proquest.com/docview/1693219164?accountid=108784.
Harrison A, Summers J, Mennecke B. The Effects of the Dark Triad on Unethical Behavior. 2018; 153(1): p. 53-77. doi:10.1007/s10551-016-3368-3.
Pilch I. Machiavellianism, emotional intelligence and social competence: Are Machiavellians interpersonally skilled?. Polish Psychological Bulletin. 1990; 39(3): p. 158-164. doi: 10.2478/v10059-008-0017-4.
Shafer WE, Simmons RS. Social Responsibility, Machiavellianism, and Tax Avoidance: A Study of Hong Kong Tax Professionals. Accounting, Auditing, and Accountability Journal. 2008; 21(5): p. 695-720. doi:10.1108/09513570810872978.
Shafer WE, Wang Z. Effects of Ethical Context and Machiavellianism on Attitudes Toward Earnings Management in China. Managerial Auditing Journal. 2011; 26(5): p. 372-392. doi:10.1108/02686901111129553.
Byington JR, Johnson HG. Machiavellianism and Accounting: Effects on Budgetary Attitudes. Journal of Applied Business Research. 2011 Nov; 6(3): p. 98-104. doi:10.19030/jabr.v6i3.6295.
Sharma D. When Fairness is Not Enough: Impact of Corporate Ethical Values on Organizational Citizenship Behaviors and Worker Alienation. Journal of Business Ethics. 2018; 150: p. 57-68. doi:10.1007/s10551-016-3107-9.
Alleyne P. The Influence of Organisational Commitment and Corporate Ethical Values on Non-Public Accountants Whistleblowing Intentions in Barbados. Journal of Applied Accounting Research. 2016; 17(2): p. 196-210. doi: 10.1108/JAAR-12-2013-0118.
Dalton D, Radtke RR. The Joint Effects of Machiavellianism and Ethical Environment on Whistleblowing. Journal of Business Ethics. 2013; 117: p. 157-172. doi:10.1007/s10551-012-1517-x.
Qualls WJ, Puto PC. Organizational Climate and Decision Framing: An Integrated Approach to Analyzing Industrial Buying Decisions. Journal of Marketing Research. 1989; 26(2): p. 179-192. doi:10.2307/3172604.
Schwepker Jr. CH, Ferrel OC, Ingram TN. The Influence of Ethical Climate and Ethical Conflict on Role Stress in the Sales Force. Journal of the Academy of Marketing Science. 1997; 25(2): p. 99-108. doi:10.1007/BF02894345.
Schwepker Jr. CH. Ethical Climate’s Relationship to Job Satisfaction, Organizational commitment, and Turnover Intention in The Salesforce. Journal of Business Research. 2001; 54: p. 39-52. doi:10.1016/S0148-2963(00)00125-9.
Cohen JR, Pant LW, Sharp DJ. The Effect of Gender and Academic Discipline Diversity on Ethical Evaluations, Ethical Intentions, and Ethical Orientation of Potential Public Accounting Firms. Accounting Horizons. 1998; 12(3): p. 250-270. Available from Proquest: https://search.proquest.com/docview/208911359?accountid=108784.
Cohen JR, Pant LW, Sharp DJ. An Examination of Differences in Ethical Decision-Making between Canadian Business Students and Accounting Pulungan, and Fitriningrum, The Effects of Machiavellianism and Corporate... 61
Professionals. Journal of Business Ethics. 2001; 30(4): p. 319-336. Available from JSTOR: http://www.jstor.org/stable/25074502.
Richmond KA. Ethical Reasoning, Machiavellian Behavior, and Gender: The Impact on Accounting Students' Ethical Decision Making. 2001. Availaible from ABI/INFORM Collection. (304728679): https://search.proquest.com/docview/304728679?accountid=108784.
Fisher RJ. Social Desirability Bias and the Validity of Indirect Questioning. Journal of Consumer Research. 1993; 20(1): p. 303-315. doi:10.1086/209351.
Anderson JC. The Validity of Haire's Shopping List Projective Technique. Journal of Marketing Research. 1978; 15(4): p. 644-649. doi:10.1177/002224377801500416.
Grams WC, Rogers RW. Power and Personality: Effects of Machiavellianism, Need for Approval, and Motivation on Use of Influence Tactics. The Journal of General Psychology. 1990; 117(1): p. 71-82. doi:10.1080/00221309.1990.9917774.
Vangelisti AL, Daly JA. Making People Feel Guilty in Conversations. Human Communication Research. 1991; 18(1): p. 3-39. doi:10.1111/j.1468-2958.1991.tb00527.x.
Mclean PA, Jones GB. Machiavellianism and Business Education. Psychologigal Reports. 1992; 71(1): p. 57-58. doi:10.2466/pr0.1992.71.1.57.
Hartmann FGH, Maas VS. Why Business Unit Controllers Create Budget Slack: Involvement in Management, Social Pressure, and Machiavellianism. Behavioral Research in Accounting. 2010; 22(2): p. 27-49. doi:10.2308/bria.2010.22.2.27.
Winter SJ, Sylianou AC, Giacalone RA. Individual Differences in the Acceptability of Unethical Information Technology Practices: The Case of Machiavellianism and Ethical Ideology. Journal of Business Ethics. 2004; 54(3): p. 279-301. Available from JSTOR: http://www.jstor.org/stable/25123346.
Castille CM, Buckner V JE, Thoroughgood CN. Prosocial Citizens Without a Moral Compass? Examining the Relationship Between Machiavellianism and Unethical Pro-Organizational Behavior. Journal of Business Ethics. 2018;: p. 919-930. doi:10.1007/s10551-016-3079-9.
Podsakoff PM, MacKenzie SB, Lee JY, Podsakoff NP. Common Method Biases in Behavioral Research: A Critical Review of the Literature and Recommended Remedies. Journal of Applied Psychology. 2003; 88(3): p. 879-903. doi:10.1037/0021-9010.88.5.879.
Singaphakdi A. Ethical Perceptions of Marketers: The Interaction Effects of Machiavellianism and Organizational Ethical Culture. Journal of Business Ethics. 1993; 12(5): p. 407-418. Available from JSTOR: http://www.jstor.org/stable/25072415.
Schminke M, Ambrose ML, Noel TW. The Effect of Ethical Frameworks on Perceptions of Organizational Justice. The Academy of Management Journal. 1997; 40(5): p. 1190-1207. doi:10.2307/256932.
Adams JS. Inequity in Social Exchanges. Advances in Experimental Social Psychology. 1965: p. 267-299. doi:10.1016/S0065-2601(08)60108-2.
Hunt SD, Vitell S. A General Theory of Marketing Ethics. Journal of Macromarketing. 1986; 6(1). doi:10.1177/027614678600600103.
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, Vol. x, No. x, bulan 201x, hlm. 52 – 63
Hunt SD, Vitell SJ. The General Theory of Marketing Ethics: A Revision and Three Questions. Journal of Macromarketing. 2006 Dec; 26(2): p. 143-153. doi:10.1177/0276146706290923.
Victor B, Cullen JB. The Organizational Bases of Ethical Work Climates. Administrative Science Quarterly. 1988; 33(1): p. 101-125. doi:10.2307/2392857.
Trevino LK, Weaver GR, Reynolds SJ. Behavioral Ethics in Organization: A Review. Journal of Management. 2006; 32(6): p. 951-990. doi:10.1177/0149206306294258.
Key S. Organizational Ethical Culture: Real or Imagined? Journal of Business Ethics. 1999; 20(3): p. 217-225. doi:10.1023/a:1006047421834.
Chen AYS, Sawyers RB, Williams PF. Reinforcing Ethical Decision Making Through Corporate Culture. Journal of Business Ethics. 1997; 16(8): p. 855-865. Available from Proquest: https://search.proquest.com/docview/198087907?accountid=108784.
Wimbush JC, Shepard JM. Toward An Understanding of Ethical Climate: Its Relationship to Ethical Behavior and Supervisory Influence. Journal of Business Ethics. 1994; 13(8): p. 637-647. doi:10.1007/BF00871811.
Peng H, Wei F. How And When Does Leader Behavioral Integrity Influence Employee Voice? The Roles of Team Independence Climate and Corporate Ethical Values. Journal of Business Ethics. 2019: p. 1-17. doi:dx.doi.org/10.1007/s10551-019-04114-x.
Lee F, Edmondson, Thomke, Worline. The Mixed Effects of Inconsistency on Experimentation in Organizations. Organization Science. 2004; 15(3): p. 310-326. doi:10.1287/orsc.1040.0076.
Marta J, Singhapakdi, Lee DJ, Burnaz, Topcu, Atakan MGS, et al. The Effects of Corporate Ethical Values and Personal Moral Philosophies on Ethical Intentions in Selling Situations: Evidence from Turkish, Thai, and American Businesspeople. Journal of Business Ethics. 2012; 106(2): p. 229-241. Available from JSTOR: http://www.jstor.org/stable/41426668.
Baker LT, Hunt TG, Andrews MC. Promoting Ethical Behavior and Organizational Citizenship Behaviors: The Influence of Corporate Ethical Values. Journal of Business Research. 2006; 59: p. 849-857. doi:10.1016/j.jbusres.2006.02.004.
Vitell SJ, Hidalgo R. The Impact of Corporate Ethical Values and Enforcement of Ethical Codes on the Perceived Importance of Ethics in Business: A Comparison of U.S. and Spanish Managers. Journal of Business Ethics. 2006; 64(1): p. 31-43. Available from JSTOR: http://www.jstor.org/stable/25123728.
Schultz, Jr. JJ, Johnson DA, Morris D, Dyrnes S. An Investigation of the Reporting of Questionable Acts in an International Setting. Journal of Accounting Research. 1993; 31: p. 75-103. Available from JSTOR: https://www.jstor.org/stable/2491165.
Curtis MB. Are Audit-related Ethical Decisions Dependent Upon Mood? Journal of Business Ethics. 2006 Feb; 68(2): p. 191-209. doi:10.1007/s10551-006-9066-9.
Andon P, Free C, Jidin R, Monroe GS, Turner MJ. The Impact of Financial Incentives and Perceptions of Seriousness on Whistleblowing Intention. Journal of Business Ethics. 2018; 151(1): p. 165-178. doi: 10.1007/s10551-016-3215-6.
Winardi D. The Influence of Individual and Situational Factors on Lower-Level Civil Servants' Whistleblowing Intention in Indonesia. Journal of Indonesian Economy and Business. Pulungan, and Fitriningrum, The Effects of Machiavellianism and Corporate... 63
; 28(3): p. 361-376. Available from Proquest: https://search.proquest.com/docview/1548716199?accountid=108784.

References

Sukarno PA. Menkeu Jatuhkan Sanksi Auditor Laporan Keuangan Garuda Indonesia, Ini Rinciannya. Bisnis.Com [Internet]. 2019 June 29 [cited in 2019 July 4].

Rizki MJ. Keterlibatan Akuntan Publik Dalam Manipulasi Laporan Keuangan. HukumOnline.Com [Internet]. 2018 November 28 [cited in 2019 July 4]. Available from: https://www.hukumonline.com/berita/baca/lt5bed467ca1e5e/keterlibatan-akuntan-publik-dalam-manipulasi-laporan-keuangan.

Triki A, Chok GL, Bay D. Machiavellianism, Moral Orientation, Social Desirability, Response Bias, and Anti-intellectualism: A Profile of Canadian Accountants. Journal of Business Ethics. 2017; 144: p. 623-635. doi: 2139/ssrn.1985211

Martinov-Bennie N, Pflugath G. The Strength of an Accounting Firm’s Ethical Environment and the Quality of Auditors’ Judgments. Journal of Business Ethics. 2009; 87(2): p. 237-253. doi: 10.1007/s10551-008-9882-1

Rauthmann JF, Will T. Proposing A Multidimensional Machiavellianism Conceptualization. Social Behavior and Personality. 2011; 39(3): p. 391-404. doi:10.224/sbp.2011.39.3.391.

Christie R, Geis FL. Studies in Machiavellianism New York: Academic Press; 1970.

Wakefield RL. Accounting and Machiavellianism. Behavioral Research in Accounting. 2008; 20(1): p. 115-129. doi:10.2308/bria.2008.20.1.115.

Murphy PR. Attitude, Machiavellianism and The Rationalization of Misreporting. Accounting, Organizations, and Society. 2012; 37(04): p. 242-259. doi:10.1016/j.aos.2012.04.002.

Hogue M, Levashina J, Hang H. Will I Fake It? The Interplay of Gender, Machiavellianism, and Self-monitoring

Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, Vol. x, No. x, bulan 201x, hlm. 52 – 63

on Strategies for Honesty in Job Interviews. Journal of Business Ethics. 2013; 117(2): p. 399-411. doi:10.1007/s10551-012-1525-x.

Elias RZ. The Effect of Machiavellianism on Business Students’ Perception of Cheating. Academy of Educational Leadership Journal. 2015; 19(1): p. 178-183. Available from Proquest: https://search.proquest.com/docview/1693219164?accountid=108784.

Harrison A, Summers J, Mennecke B. The Effects of the Dark Triad on Unethical Behavior. 2018; 153(1): p. 53-77. doi:10.1007/s10551-016-3368-3.

Pilch I. Machiavellianism, emotional intelligence and social competence: Are Machiavellians interpersonally skilled?. Polish Psychological Bulletin. 1990; 39(3): p. 158-164. doi: 10.2478/v10059-008-0017-4.

Shafer WE, Simmons RS. Social Responsibility, Machiavellianism, and Tax Avoidance: A Study of Hong Kong Tax Professionals. Accounting, Auditing, and Accountability Journal. 2008; 21(5): p. 695-720. doi:10.1108/09513570810872978.

Shafer WE, Wang Z. Effects of Ethical Context and Machiavellianism on Attitudes Toward Earnings Management in China. Managerial Auditing Journal. 2011; 26(5): p. 372-392. doi:10.1108/02686901111129553.

Byington JR, Johnson HG. Machiavellianism and Accounting: Effects on Budgetary Attitudes. Journal of Applied Business Research. 2011 Nov; 6(3): p. 98-104. doi:10.19030/jabr.v6i3.6295.

Sharma D. When Fairness is Not Enough: Impact of Corporate Ethical Values on Organizational Citizenship Behaviors and Worker Alienation. Journal of Business Ethics. 2018; 150: p. 57-68. doi:10.1007/s10551-016-3107-9.

Alleyne P. The Influence of Organisational Commitment and Corporate Ethical Values on Non-Public Accountants Whistleblowing Intentions in Barbados. Journal of Applied Accounting Research. 2016; 17(2): p. 196-210. doi: 10.1108/JAAR-12-2013-0118.

Dalton D, Radtke RR. The Joint Effects of Machiavellianism and Ethical Environment on Whistleblowing. Journal of Business Ethics. 2013; 117: p. 157-172. doi:10.1007/s10551-012-1517-x.

Qualls WJ, Puto PC. Organizational Climate and Decision Framing: An Integrated Approach to Analyzing Industrial Buying Decisions. Journal of Marketing Research. 1989; 26(2): p. 179-192. doi:10.2307/3172604.

Schwepker Jr. CH, Ferrel OC, Ingram TN. The Influence of Ethical Climate and Ethical Conflict on Role Stress in the Sales Force. Journal of the Academy of Marketing Science. 1997; 25(2): p. 99-108. doi:10.1007/BF02894345.

Schwepker Jr. CH. Ethical Climate’s Relationship to Job Satisfaction, Organizational commitment, and Turnover Intention in The Salesforce. Journal of Business Research. 2001; 54: p. 39-52. doi:10.1016/S0148-2963(00)00125-9.

Cohen JR, Pant LW, Sharp DJ. The Effect of Gender and Academic Discipline Diversity on Ethical Evaluations, Ethical Intentions, and Ethical Orientation of Potential Public Accounting Firms. Accounting Horizons. 1998; 12(3): p. 250-270. Available from Proquest: https://search.proquest.com/docview/208911359?accountid=108784.

Cohen JR, Pant LW, Sharp DJ. An Examination of Differences in Ethical Decision-Making between Canadian Business Students and Accounting Pulungan, and Fitriningrum, The Effects of Machiavellianism and Corporate... 61

Professionals. Journal of Business Ethics. 2001; 30(4): p. 319-336. Available from JSTOR: http://www.jstor.org/stable/25074502.

Richmond KA. Ethical Reasoning, Machiavellian Behavior, and Gender: The Impact on Accounting Students' Ethical Decision Making. 2001. Availaible from ABI/INFORM Collection. (304728679): https://search.proquest.com/docview/304728679?accountid=108784.

Fisher RJ. Social Desirability Bias and the Validity of Indirect Questioning. Journal of Consumer Research. 1993; 20(1): p. 303-315. doi:10.1086/209351.

Anderson JC. The Validity of Haire's Shopping List Projective Technique. Journal of Marketing Research. 1978; 15(4): p. 644-649. doi:10.1177/002224377801500416.

Grams WC, Rogers RW. Power and Personality: Effects of Machiavellianism, Need for Approval, and Motivation on Use of Influence Tactics. The Journal of General Psychology. 1990; 117(1): p. 71-82. doi:10.1080/00221309.1990.9917774.

Vangelisti AL, Daly JA. Making People Feel Guilty in Conversations. Human Communication Research. 1991; 18(1): p. 3-39. doi:10.1111/j.1468-2958.1991.tb00527.x.

Mclean PA, Jones GB. Machiavellianism and Business Education. Psychologigal Reports. 1992; 71(1): p. 57-58. doi:10.2466/pr0.1992.71.1.57.

Hartmann FGH, Maas VS. Why Business Unit Controllers Create Budget Slack: Involvement in Management, Social Pressure, and Machiavellianism. Behavioral Research in Accounting. 2010; 22(2): p. 27-49. doi:10.2308/bria.2010.22.2.27.

Winter SJ, Sylianou AC, Giacalone RA. Individual Differences in the Acceptability of Unethical Information Technology Practices: The Case of Machiavellianism and Ethical Ideology. Journal of Business Ethics. 2004; 54(3): p. 279-301. Available from JSTOR: http://www.jstor.org/stable/25123346.

Castille CM, Buckner V JE, Thoroughgood CN. Prosocial Citizens Without a Moral Compass? Examining the Relationship Between Machiavellianism and Unethical Pro-Organizational Behavior. Journal of Business Ethics. 2018;: p. 919-930. doi:10.1007/s10551-016-3079-9.

Podsakoff PM, MacKenzie SB, Lee JY, Podsakoff NP. Common Method Biases in Behavioral Research: A Critical Review of the Literature and Recommended Remedies. Journal of Applied Psychology. 2003; 88(3): p. 879-903. doi:10.1037/0021-9010.88.5.879.

Singaphakdi A. Ethical Perceptions of Marketers: The Interaction Effects of Machiavellianism and Organizational Ethical Culture. Journal of Business Ethics. 1993; 12(5): p. 407-418. Available from JSTOR: http://www.jstor.org/stable/25072415.

Schminke M, Ambrose ML, Noel TW. The Effect of Ethical Frameworks on Perceptions of Organizational Justice. The Academy of Management Journal. 1997; 40(5): p. 1190-1207. doi:10.2307/256932.

Adams JS. Inequity in Social Exchanges. Advances in Experimental Social Psychology. 1965: p. 267-299. doi:10.1016/S0065-2601(08)60108-2.

Hunt SD, Vitell S. A General Theory of Marketing Ethics. Journal of Macromarketing. 1986; 6(1). doi:10.1177/027614678600600103.

Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, Vol. x, No. x, bulan 201x, hlm. 52 – 63

Hunt SD, Vitell SJ. The General Theory of Marketing Ethics: A Revision and Three Questions. Journal of Macromarketing. 2006 Dec; 26(2): p. 143-153. doi:10.1177/0276146706290923.

Victor B, Cullen JB. The Organizational Bases of Ethical Work Climates. Administrative Science Quarterly. 1988; 33(1): p. 101-125. doi:10.2307/2392857.

Trevino LK, Weaver GR, Reynolds SJ. Behavioral Ethics in Organization: A Review. Journal of Management. 2006; 32(6): p. 951-990. doi:10.1177/0149206306294258.

Key S. Organizational Ethical Culture: Real or Imagined? Journal of Business Ethics. 1999; 20(3): p. 217-225. doi:10.1023/a:1006047421834.

Chen AYS, Sawyers RB, Williams PF. Reinforcing Ethical Decision Making Through Corporate Culture. Journal of Business Ethics. 1997; 16(8): p. 855-865. Available from Proquest: https://search.proquest.com/docview/198087907?accountid=108784.

Wimbush JC, Shepard JM. Toward An Understanding of Ethical Climate: Its Relationship to Ethical Behavior and Supervisory Influence. Journal of Business Ethics. 1994; 13(8): p. 637-647. doi:10.1007/BF00871811.

Peng H, Wei F. How And When Does Leader Behavioral Integrity Influence Employee Voice? The Roles of Team Independence Climate and Corporate Ethical Values. Journal of Business Ethics. 2019: p. 1-17. doi:dx.doi.org/10.1007/s10551-019-04114-x.

Lee F, Edmondson, Thomke, Worline. The Mixed Effects of Inconsistency on Experimentation in Organizations. Organization Science. 2004; 15(3): p. 310-326. doi:10.1287/orsc.1040.0076.

Marta J, Singhapakdi, Lee DJ, Burnaz, Topcu, Atakan MGS, et al. The Effects of Corporate Ethical Values and Personal Moral Philosophies on Ethical Intentions in Selling Situations: Evidence from Turkish, Thai, and American Businesspeople. Journal of Business Ethics. 2012; 106(2): p. 229-241. Available from JSTOR: http://www.jstor.org/stable/41426668.

Baker LT, Hunt TG, Andrews MC. Promoting Ethical Behavior and Organizational Citizenship Behaviors: The Influence of Corporate Ethical Values. Journal of Business Research. 2006; 59: p. 849-857. doi:10.1016/j.jbusres.2006.02.004.

Vitell SJ, Hidalgo R. The Impact of Corporate Ethical Values and Enforcement of Ethical Codes on the Perceived Importance of Ethics in Business: A Comparison of U.S. and Spanish Managers. Journal of Business Ethics. 2006; 64(1): p. 31-43. Available from JSTOR: http://www.jstor.org/stable/25123728.

Schultz, Jr. JJ, Johnson DA, Morris D, Dyrnes S. An Investigation of the Reporting of Questionable Acts in an International Setting. Journal of Accounting Research. 1993; 31: p. 75-103. Available from JSTOR: https://www.jstor.org/stable/2491165.

Curtis MB. Are Audit-related Ethical Decisions Dependent Upon Mood? Journal of Business Ethics. 2006 Feb; 68(2): p. 191-209. doi:10.1007/s10551-006-9066-9.

Andon P, Free C, Jidin R, Monroe GS, Turner MJ. The Impact of Financial Incentives and Perceptions of Seriousness on Whistleblowing Intention. Journal of Business Ethics. 2018; 151(1): p. 165-178. doi: 10.1007/s10551-016-3215-6.

Winardi D. The Influence of Individual and Situational Factors on Lower-Level Civil Servants' Whistleblowing Intention in Indonesia. Journal of Indonesian Economy and Business. Pulungan, and Fitriningrum, The Effects of Machiavellianism and Corporate... 63

; 28(3): p. 361-376. Available from Proquest: https://search.proquest.com/docview/1548716199?accountid=108784.

Machiavellianism, Corporate Ethical Values, and Accountants’ Ethical Decision Making

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