%0 Journal Article
%T Perceived Organizational Prestige and Ethical Decision-Making: The Role of Tax Accountants’ Financial Situation
%A Benedicta Osei
%A Isaac Owusu
%A Juliana Amoako
%J Asian Journal of Individual and Organizational Behavior
%@ 3108-4192
%D 2023
%V 3
%N 1
%R 10.51847/36xDk0wods
%P 120-131
%X This study examines how the two facets of perceived organizational prestige (POP) influence ethical decision-making (EDM) among tax accountants and explores whether their personal financial situation alters this relationship. Data were collected through surveys from 356 accountants employed in two public-interest organizations and analyzed using partial least squares structural equation modeling. Results reveal that perceived external prestige (PEP) positively affects ethical decision-making, while self-perceived prestige (SPP) does not directly impact EDM but acts as a key precursor to PEP. Moreover, the financial condition of decision-makers does not significantly change the PEP–EDM relationship. The findings provide insights for public-interest organizations aiming to enhance their reputation and suggest that programs designed to strengthen external prestige could encourage more ethical practices. This research makes an original contribution by clarifying the link between organizational prestige and ethical choices and extends social identity theory by considering both the influence of social identity and ethical pressures on decision-making in tax professionals.
%U https://apsshs.com/article/perceived-organizational-prestige-and-ethical-decision-making-the-role-of-tax-accountants-financia-0w5m416worv7tg4