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

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

Authors
Dewi Sukmasari1, *, Yenni Agustina1, Aryan Danil Mirza BR.1, Fitri Mareta2
1Accounting Department, Universitas Lampung, Lampung, Indonesia
2Tax Accounting Study Program, Politeknik Negeri Lampung, Lampung, Indonesia
*Corresponding author. Email: dewi.sukmasari@feb.unila.ac.id
Corresponding Author
Dewi Sukmasari
Available Online 30 May 2023.
DOI
10.2991/978-2-38476-064-0_9How to use a DOI?
Keywords
Social Pressure; experimental research; locus of control; Budgetary Slack
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.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference of Economics, Business, and Entrepreneur (ICEBE 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
30 May 2023
ISBN
978-2-38476-064-0
ISSN
2352-5428
DOI
10.2991/978-2-38476-064-0_9How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Dewi Sukmasari
AU  - Yenni Agustina
AU  - Aryan Danil Mirza BR.
AU  - Fitri Mareta
PY  - 2023
DA  - 2023/05/30
TI  - Why Accountants Under Pressure Still Be Able to Honest? Experimental Research
BT  - Proceedings of the International Conference of Economics, Business, and Entrepreneur (ICEBE 2022)
PB  - Atlantis Press
SP  - 59
EP  - 69
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-2-38476-064-0_9
DO  - 10.2991/978-2-38476-064-0_9
ID  - Sukmasari2023
ER  -