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Factors influencing unethical behaviour by professional accountants : a structured literature review
Mini Dissertation (MPhil (Evidence-Based Management))--University of Pretoria, 2022.
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2023
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| _version_ | 1867613728867876864 |
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| access_status_str | Open Access |
| author2 | Price, Gavin |
| author_browse | Price, Gavin |
| author_facet | Price, Gavin |
| collection | Thesis |
| dc_rights_str_mv | © 2023 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Mini Dissertation (MPhil (Evidence-Based Management))--University of Pretoria, 2022. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/90916 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:40:45.814Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2023 |
| publishDateRange | 2023 |
| publishDateSort | 2023 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/90916 Factors influencing unethical behaviour by professional accountants : a structured literature review Price, Gavin ichelp@gibs.co.za Maunzagona, Liberty UCTD Mini Dissertation (MPhil (Evidence-Based Management))--University of Pretoria, 2022. Orientation: In the recent past, corporate accounting scandals have led to the collapse of several giant corporates. This has negatively impacted the economies and ordinary people of the countries in which these firms operate and the global economy at large. Research purpose: This study critically examines research done in the accounting field to uncover the determinants of unethical conduct by professional accountants. It seeks to determine the current state of knowledge of the factors driving the unethical decision-making process of professional accountants. Also, the study aims to obtain an understanding of the decision-making process engaged in prior to the commission of unethical conduct. Motivation for the study: Despite increased monitoring by the accounting profession through new and improved codes of conduct, increased emphasis on ethics, continued professional development requirements, and increased government regulation through legislative and policy development, unethical behaviour by accounting professionals continues to rise. Thus, there is a need for a study to explore the determinants of unethical behaviour in the accounting field. Research design and method: This study adopted a qualitative narrative approach. The study employed non-probability sampling in the form of non-purposive sampling to select the relevant articles to use. These articles were analysed using a thematic approach, wherein articles dealing with the same theme were grouped together to determine what conclusions could be arrived at. Study contribution: This study contributes a more precise understanding of the determinants of unethical behaviour by professional accountants. The study also identifies potential areas for future research and policy development. Main findings: Many studies have examined factors that influence unethical behaviour, including individual factors such as gender, age, and personal values. Other factors, such as organisational, societal, legislative, and political factors, have also been studied. However, many studies do not employ a holistic approach in analysing the relative influence of each of the factors, and hence there are conflicting conclusions. Within the African context, political, social, and legislative factors that appear to have a significant influence have not been thoroughly explored. There is, therefore, significant potential for future research in this field. pt23 Gordon Institute of Business Science (GIBS) MPhil (Evidence-Based Management) Unrestricted 2023-05-28T16:59:50Z 2023-05-28T16:59:50Z 19-04-2023 2022 Mini Dissertation * A2023 http://hdl.handle.net/2263/90916 en © 2023 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | UCTD Factors influencing unethical behaviour by professional accountants : a structured literature review |
| title | Factors influencing unethical behaviour by professional accountants : a structured literature review |
| title_full | Factors influencing unethical behaviour by professional accountants : a structured literature review |
| title_fullStr | Factors influencing unethical behaviour by professional accountants : a structured literature review |
| title_full_unstemmed | Factors influencing unethical behaviour by professional accountants : a structured literature review |
| title_short | Factors influencing unethical behaviour by professional accountants : a structured literature review |
| title_sort | factors influencing unethical behaviour by professional accountants a structured literature review |
| topic | UCTD |
| url | http://hdl.handle.net/2263/90916 |