윤리 교육은 회계 부정 행위를 막을 수 있을까?: 윤리 교육이 경영/회계전공 학생의 윤리적 의사결정에 미치는 영향
Copyright 2011 THE KOREAN ACADEMIC SOCIETY OF BUSINESS ADMINISTRATION
This is an open access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted, distribution, and reproduction in any medium, provided the original work is properly cited.
Abstract
This study explores the relationship between ethical education and accounting fraud, one of the representative unethical behaviors of firms. In the experiment, the subjects attend a special lecture on ethical issues such as agency problems and moral hazards. The direct effect of education on the intentions of ethical behavior is explored by comparing the intentions of the subjects in the control group with no treatment. In addition, the mechanism by which the effect of ethical education occurs and the difference in the effect of ethical education by the regulatory focus of subjects are investigated. It is verified that ethical education significantly reduces the intention to commit financial statement fraud in the ethical dilemma based on Cressy's fraud triangle. It is also found that moral philosophy (idealism) mediated the relationship between education and intentions of ethical behavior. Ethical education increases the idealism that leads an individual's moral judgment and in turn, it reduces the intentions of unethical behavior. Moreover, the intentions of unethical behavior are significantly more reduced in those with prevention focus compared to those with promotion focus.
Keywords:
ESG, accounting fraud, ethical education, fraud triangle, moral philosophy, regulatory focusAcknowledgments
This research is supported by the Ministry of Education of the Republic of Korea and the National Research Foundation of Korea (NRF-2017S1A5A2A03069098).
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∙ The author Jae Mee Yoo is an associate professor of marketing at the School of Business Administration at Cheongju University. Her research interests include CSR, ESG and consumers’ responsive behavior to marketing activities.
∙ The author Mi Lim Chon is an associate professor of accounting at the School of Business Administration at Cheongju University. Her research interests include CSR, ESG and disclosure.
∙ The author Woojae Choi is an associate professor of Organization & Human Resource Management at the School of Business Administration at Cheongju University. His research interests include leadership, positive organization scholarship, ESG, and workplace learning and training.