TY - JOUR
T1 - The Associations of Spirituality, Adversity Quotient and Ethical Decision Making of Accounting Managers in the Contexts of Financial Management and Corporate Social Responsibility
AU - Pong, Hok Ko
AU - Fong, Chun Cheong
N1 - Publisher Copyright:
© 2023 by the authors.
PY - 2023/10
Y1 - 2023/10
N2 - The objectives of this study are to explore the associations and interactions of spirituality, the adversity quotient (AQ), and the ethical decision making (EDM) of accounting managers in the contexts of financial management and corporate social responsibility. Additionally, the study aims to evaluate the predictive roles of spirituality and the adversity quotient (AQ) on their ethical decision making. A self-administered questionnaire was utilised to collect data from 510 accounting managers via the quantitative approach. The research results provide empirical evidence that the spiritual wellbeing (SWB) and AQ of accounting managers are positively correlated with EDM. In particular, the personal–communal domain of SWB is a significant predictor of moral equity, contractualism, egoism and deontology, whilst the environmental domain of SWB is a significant predictor of contractualism, utilitarianism, egoism and deontology. In terms of demographics, religion is a significant predictor of moral equity and deontology, whilst the origin and ownership dimension of AQ is a significant predictor of moral equity, contractualism, egoism and deontology. The control and reach dimensions of AQ are a significant predictor of moral equity respectively. Overall, individual characteristics, personal values, beliefs, interpersonal relationships and the environmental domain of SWB significantly influence EDM among accounting managers.
AB - The objectives of this study are to explore the associations and interactions of spirituality, the adversity quotient (AQ), and the ethical decision making (EDM) of accounting managers in the contexts of financial management and corporate social responsibility. Additionally, the study aims to evaluate the predictive roles of spirituality and the adversity quotient (AQ) on their ethical decision making. A self-administered questionnaire was utilised to collect data from 510 accounting managers via the quantitative approach. The research results provide empirical evidence that the spiritual wellbeing (SWB) and AQ of accounting managers are positively correlated with EDM. In particular, the personal–communal domain of SWB is a significant predictor of moral equity, contractualism, egoism and deontology, whilst the environmental domain of SWB is a significant predictor of contractualism, utilitarianism, egoism and deontology. In terms of demographics, religion is a significant predictor of moral equity and deontology, whilst the origin and ownership dimension of AQ is a significant predictor of moral equity, contractualism, egoism and deontology. The control and reach dimensions of AQ are a significant predictor of moral equity respectively. Overall, individual characteristics, personal values, beliefs, interpersonal relationships and the environmental domain of SWB significantly influence EDM among accounting managers.
KW - adversity quotient
KW - corporate social responsibility
KW - ethical decision making
KW - financial management
KW - spiritual well-being
KW - spirituality
UR - http://www.scopus.com/inward/record.url?scp=85174208200&partnerID=8YFLogxK
U2 - 10.3390/su151914287
DO - 10.3390/su151914287
M3 - Article
AN - SCOPUS:85174208200
SN - 2071-1050
VL - 15
JO - Sustainability
JF - Sustainability
IS - 19
M1 - 14287
ER -