Socio-ethical determinants of operational and accounting manipulation. Empirical research results

Abstract

Purpose: This article assesses the impact of personal moral philosophies, ethics, and ethical judgment on operational and accounting manipulation among accounting students. Methodology/approach: An analysis of the literature on the research subject was used, and a survey on perceptions of accounting manipulations (ACC) and operational manipulations (OM) was conducted among a group of accounting students studying at two universities in Poland. A linear regression model, Mann-Whitney, and Wilcoxon signed rank test were used to verify the research hypotheses. Findings: The research results offer insights into how accounting students perceive accounting and operational manipulation, revealing differences in the ethical assessment of these phenomena depending on the respondent’s moral attitude. We found that age significantly influences the assessment of accounting manipulations and that ethical ideologies influence the manipulation of moral judgments in the case of unemployed people. Research limitations/implications: A significant limitation is that the study focused on students, which may bias findings. To draw broader conclusions, it would be necessary to include working people in the study, with further differentiation based on their profession and position in the organisation. Originality/value: The article contributes to behavioural accounting thanks to pioneering insights into students’ perceptions of accounting and operational manipulation in Poland. The results serve as a foundation for future research. They also raise awareness of future accounting specialists on behavioural and ethical issues they may encounter during the educational process. Professional associations may also use the material when working on ethical standards.

Keywords

• accounting manipulations
• operational manipulations
• behavioural accounting
• accounting students