Int. J. of Trade and Global Markets   »   2014 Vol.7, No.3



Title: Effect of obedience pressure, ethical concern and perception responsibility at creation budget slack by management accountant


Authors: Eva Wulandari; Fitria Husnatarina


Economics Faculty, Accounting Department, Palangka Raya University, Jl. Lumba-lumba No. 15 B, Palangka Raya, Indonesia
Economics Faculty, Accounting Department, Palangka Raya University, Jl. G. Obos, Perumahan Pemda No. 95, Palangka Raya, Indonesia


Abstract: The research is primarily motivated by the need to improve the understanding of professional and ethical conflicts that occur when the pressure complies among employers, which encourages individuals to do disfunctional behaviours. Extending previous studies by Davis et al. (2006), which gives the phenomenon of obedience pressures faced by management accountants, adds responsibility of perceived attribute for the pressure-based assessments and decisions and are influenced by ethical concerns as well as their perception of responsibility. In particular, this study aims to empirically examine the effect of variable ethical concerns (ethical concerns) in a laboratory setting that were not previously tested. This study uses experimental design with group treatment and ethical concern obedience pressure.


Keywords: pressure compliance; ethical concerns; responsibility perceptions; budget allowances; ethics; management accounting.


DOI: 10.1504/IJTGM.2014.064909


Int. J. of Trade and Global Markets, 2014 Vol.7, No.3, pp.214 - 222


Available online: 22 Sep 2014



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