686
Re . B as. Ges . Neg., São Paulo, .22, n.3, p.686-704, Jul/Sep 2020.
REVISTA BRASILEIRA DE GESTÃO DE NEGÓCIOS ISSN 1806-4892
e-ISSN 1983-0807
© FECAP
RBGN
Re is a B asilei a de Ges ão
de Negócios
DOI:10.7819/ bgn. 22i3.4068
686
Recebimen o:
08/20/2019
Ap o ação:
01/21/2020
Edi o esponsá el:
P o . D . Lei e San-Jose
A aliado pelo sis ema:
Double Blind Re iew
An eceden s o o ganisa ional p o essional
con lic aced by p o essional accoun an s in
di e en wo k se ings
I saso Ba ainkua¹
Ma cela Espinosa-Pike¹
¹Uni e si y o he Basque Coun y, Depa men
o Financial Economics, Bilbao, Spain
Abs ac
Pu pose – The aim o his s udy is o examine he e ec s o public
in e es commi men , p o essional commi men , o ganisa ional
commi men , and o ganisa ional e hical cul u e on o ganisa ional
p o essional con lic (OPC). The s udy also es s o he di e ences in
he pe cep ion o OPC among p o essionals in di e en wo k se ings:
(i) p o essional accoun an s in business p ac ice, (ii) ax and accoun ing
ad iso s, and (iii) audi o s.
Design/me hodology/app oach – This s udy is based on a
ques ionnai e dis ibu ed among 779 Spanish p o essional accoun an s.
Findings – The indings show a nega i e ela ionship be ween bo h
indi iduals’ o ganisa ional commi men and OPC and be ween a
s ong o ganisa ional e hical cul u e and OPC. P o essional accoun an s
wo king in di e en se ings exhibi di e ences in hei pe cep ion o
OPC; ax/accoun ing ad iso s pe cei e OPC o a highe ex en .
O iginali y/ alue – This is he i s s udy ha analyses he e ec
o o ganisa ional e hical cul u e, oge he wi h p o essional and
o ganisa ional commi men , on he pe cep ion o p essu es a ising
om OPC among p o essional accoun an s in di e en wo k se ings.
Iden i ying an eceden s o he con lic s ha p o essional accoun an s
may ace has implica ions o o ganisa ions’ human esou ce
managemen and o he quali y o he se ices p o ided. This s udy
emphasizes he need o u u e s udies o examine he di e ences in
he wo k con ex o he di e en p o essional accoun an s.
Keywo ds – o ganisa ional p o essional con lic , p o essional
accoun an s, p o essional commi men , o ganisa ional commi men ,
o ganisa ional e hical cul u e.
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Re . B as. Ges . Neg., São Paulo, .22, n.3, p.686-704, Jul/Sep 2020.
An eceden s o o ganisa ional p o essional con lic aced by p o essional accoun an s in di e en wo k se ings
1 In oduc ion
In he las h ee decades, many
academics ha e exp essed conce n abou he
comme cialisa ion o he accoun ing p o ession
(Gend on, Suddaby, & Lam, 2006; Sikka, 2004;
Wya , 2004). In his ega d, he business cul u e
ha has pe mea ed accoun ing p ac ice, bo h a
he i m and p o essional le el, is p esumed o
be inconsis en wi h p o essional accoun an s’
adi ional alues. Cu en ly, p o essional
accoun an s a e employed in bu eauc a ic and
comme cially o ien ed wo kplaces, which expose
hem o o ganisa ional and manage ial au ho i y
(Muzio & Ki kpa ick, 2011). The con ex in
which he p o essional p ac ice is ca ied ou may
lead accoun an s o subo dina e he alues o hei
p o ession o mee he goals o he o ganisa ion.
This empi ical esea ch d aws on
pe spec i es o social iden i y heo y and sociology
o he p o essions o analyse he po en ial
con lic be ween compe ing p o essional and
o ganisa ional demands.
Social iden i y heo y acknowledges ha
indi iduals ha e bo h a pe sonal and a social
iden i y (Ash o h & Mael 1989; B oua d,
Bujaki, Du oche , & Neilson, 2017) and p o ides
an unde s anding o he ole o he con lic
ha an indi idual may expe ience. Gi en ha
p o essionals belong o a numbe o di e en
g oups (o ganisa ion, p o ession, e c.), hei social
iden i y consis s o a mix o di e en iden i ies
ha may impose inconsis en demands upon he
p o essional. Fu he mo e, hese demands can
come in o con lic wi h he p o essional’s pe sonal
iden i y (Ash o h & Mael, 1989).
Based on he pe spec i e o sociology o
he p o essions, his s udy ocuses on accoun an s’
p o essional a i udes, such as p o essional
commi men and public in e es commi men ,
which e lec he pe cep ion o hei p o essional
ole and he sou ces o hei iden i y. His o ically,
p o essionalism emphasizes he no ion o he social
unc ion, in which he p o essional is desc ibed
as a gua dian o he public in e es (F eidson,
2001; Suddaby, Gend on, & Lam, 2009).
Howe e , he discussion a ound p o essionalism
has poin ed o he po en ial p oblems ha
a ise when accoun an s wo k in bu eauc a ic
con ex s ha emphasize p o i a he expense o
hei p o essional alues (Suddaby e al., 2009;
Wya , 2004).
P e ious s udies ha e join ly in es iga ed
he o ganisa ional and p o essional commi men
o accoun ing p o essionals as well as he
po en ial con lic ha may a ise be ween he
wo commi men s, e e ed o as o ganisa ional
p o essional con lic (OPC) (A anya & Fe is,
1984; Sha e , 2009). The e o e, he concep o
OPC desc ibes he po en ial collision be ween
p o essional alues and o ganisa ional goals and
alues (A anya & Fe is, 1984; A anya, Pollock,
& Ame nic, 1981; Sha e , 2009; Sha e , Poon, &
Tjos old, 2013).
One o he main easons o he in e es in
s udying OPC lies in he nega i e ou comes o his
phenomenon. Mos s udies ha e ound ha OPC
is associa ed wi h dys unc ional consequences,
such as a educ ion in job sa is ac ion, an inc ease
in p o essional as well as o ganisa ional u no e
in en ions (Bambe & Iye , 2002; Hall, Smi h,
& Lang ield-Smi h, 2005; Sha e , Lowe, &
Foga y, 2002), and damage o he quali y o job
pe o mance (McManus & Sub amaniam, 2014).
OPC e lec s he p essu e o comp omise
p o essional s anda ds when o ganisa ional alues
o expec a ions a e in con lic wi h p o essional
alues (Sha e , 2002; Sha e , 2009). In he
p esen s udy, we add ess OPC by examining he
o ganisa ional p essu es aced by accoun an s o
b each p o essional s anda ds.
The aim o his s udy is o examine he
e ec s o public in e es commi men , p o essional
commi men , o ganisa ional commi men , and
o ganisa ional e hical cul u e on he pe cep ion o
OPC. In he s udy, we also es o he di e ences
in he pe cep ion o OPC be ween p o essionals
in di e en accoun ing a eas.
S udying he p essu e ha accoun an s
may ace is o u mos impo ance o help
688
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I saso Ba ainkua / Ma cela Espinosa-Pike
educe dys unc ional ou comes in accoun ing
p ac ice. Howe e , he e a e ela i ely ew ecen
empi ical s udies ha examine he p o essional
and o ganisa ional commi men o accoun an s
(Sha e , 2009) and he p essu es ha may a ise
om a con lic be ween hese wo commi men s.
The e o e, his s udy makes se e al con ibu ions
o he in e na ional accoun ing li e a u e.
The li e a u e in he a ea has ocused
mainly on wo an eceden s o OPC: o ganisa ional
and p o essional commi men . Howe e , some
esea che s (Sha e , 2009; Sha e e al., 2013)
call o new empi ical s udies ha place mo e
emphasis on he o ganisa ional cha ac e is ics o
he i ms whe e accoun an s conduc hei wo k,
such as he e hical clima e o he o ganisa ion.
The s udies conduc ed by Sha e (2009) and
Sha e e al. (2013) appea o be he i s a emp s
in he accoun ing li e a u e o in es iga e he
associa ion be ween o ganisa ional e hical clima e
and o ganisa ional-p o essional con lic . Howe e ,
hese s udies we e limi ed o p o essionals in
public accoun ing i ms in Asian con ex s. To
add ess his sho coming o he exis ing li e a u e
and ex end p e ious esea ch (Sha e , 2009; Sha e
e al., 2013), he p esen s udy analyses he e ec
o p o essional and o ganisa ional commi men ,
oge he wi h he o ganisa ional cul u e o he
i m, on he pe cep ion o p essu es a ising om
OPC in he case o p o essional accoun an s in
di e en wo k se ings.
Mo eo e , in he sca ce li e a u e ha
exis s in his a ea, ha dly any s udies ha e
in es iga ed OPC in he case o o he accoun ing
p o essionals besides audi o s (Sha e , 2009). This
s udy is one o he i s o compa e he OPC
among p o essional accoun an s in di e en
wo k se ings. A ew s udies (A anya & Fe is,
1984; Suddaby e al., 2009) ha e compa ed he
p o essional alues o accoun an s employed
in o ganisa ions (p o essional accoun an s in
business), whe e hese accoun an s wo k in i ms
p o iding p o essional se ices, such as audi ing,
o ax and accoun ing consul ing (p o essional
accoun an s in p ac ice). While he collec i e o
p o essional accoun an s in p ac ice has usually
been s udied as a single and homogeneous g oup,
his s udy di e en ia es be ween audi o s and
accoun ing and ax ad iso s. This di ision is
c ucial o he case o Spain and mos Eu opean
coun ies, whe e he cu en s uc u e o he
accoun ing p o ession is no iceably di e en o
he commonly s udied Anglo-Ame ican con ex s
(Hall e al., 2005; Sha e , 2009). In common
law coun ies o Anglo-Ame ican con ex s, all
accoun an s a e included in he o icial p o essional
i le o Cha e ed Accoun an o Ce i ied Public
Accoun an , which includes audi o s as well.
Howe e , in coun ies whe e he legal sys em is
based on Roman law, such as in many Eu opean
coun ies, he e is a speci ic o icial i le o
audi o s. These p o essionals a e di e en ia ed
om accoun ing expe s who p o ide ax and
accoun ing ad iso y se ices (Ama & Bo é,
2015) and he esponsibili ies associa ed wi h
each p o essional i le a e di e en . The e o e,
unde s anding he p essu es accoun an s in
di e en wo k se ings ace in di e en na ional
con ex s o he ones commonly s udied con ibu es
o he in e na ional beha iou al accoun ing
li e a u e and is undamen al o es ablishing
mechanisms o s eng hen he quali y o all he
se ices accoun an s p o ide.
This s udy is based on a ques ionnai e
dis ibu ed in 2015 among 779 Spanish
p o essional accoun an s in di e en wo k a eas:
(i) p o essional accoun an s in business p ac ice
(employees in he inancial depa men o a
company), (ii) p o essional accoun an s wo king
as ax and accoun ing consul an s and (iii)
audi o s.
The esul s o he s udy indica e a nega i e
ela ionship be ween indi iduals’ o ganisa ional
commi men and hei pe cep ion o OPC.
Mo eo e , he esul s e eal a nega i e ela ionship
be ween a s ong o ganisa ional e hical cul u e
and he OPC pe cei ed. This s udy shows he
exis ence o di e ences among he p essu es
pe cei ed by accoun an s in di e en wo k
se ings. I e eals ha p o essional accoun an s
689
Re . B as. Ges . Neg., São Paulo, .22, n.3, p.686-704, Jul/Sep 2020.
An eceden s o o ganisa ional p o essional con lic aced by p o essional accoun an s in di e en wo k se ings
in businesses wo king as ax and accoun ing
consul an s pe cei e highe OPC han audi o s
and accoun an s employed in an o ganisa ion.
This s udy has se e al p ac ical implica ions
o o ganisa ions employing accoun an s as well
as o he p o ession as a whole. Iden i ying
an eceden s o he con lic s ha accoun an s
may ace has impo an implica ions o human
esou ce managemen wi hin o ganisa ions
p o iding accoun ing se ices, such as audi
i ms, as well as ax and accoun ing consul ing
companies. Pe sonnel sho ages and high
employee u no e ha e been highligh ed as
signi ican h ea s o he u u e o audi i ms
and he accoun ing p o ession. Gi en ha he
li e a u e has ound ha he p essu es s emming
om OPC a e ela ed o accoun an e en ion
(Hall e al., 2005; Sha e , 2002), s udies analysing
he causes o his phenomenon a e o p ima y
in e es .
The emainde o his pape is o ganised
as ollows. The nex sec ion e iews he p e ious
li e a u e and de elops ou esea ch hypo heses.
The hi d sec ion add esses ou esea ch me hod,
and he ou h sec ion epo s ou esul s. Finally,
in he i h sec ion, we p esen ou s udy’s p ima y
conclusions, as well as he limi a ions and u u e
lines o esea ch.
2 Li e a u e Re iew and Hypo heses
De elopmen
2.1 Public in e es commi men
Se e al s udies (Bambe & Iye , 2002;
Da enpo & Dellapo as, 2009; Suddaby e
al., 2009) ha e claimed ha li le a en ion has
been paid o how much accoun an s accep
and acknowledge co e p o essional alues and
commi men s. Mos s udies ha ha e add essed
accoun an s’ p o essionalism ha e been limi ed o
analysing accoun an s’ p o essional commi men ,
wi hou speci ically add essing hei social
obliga ion. Public in e es commi men in ol es
accoun an s’ willingness o p o ec he in e es s o
hi d pa ies who ely on he opinions and ad ice
deli e ed by accoun ing p o essionals (Da enpo
& Dellapo as, 2009; Pa ke , 1987).
The unc ionalis iew o p o essionalism
in he li e a u e in he ield o sociology o
p o essions indica es ha p o essionals a e
dis inguished om o he wo ke s by hei
commi men o se ing he public in e es a he
han pu suing only hei own economic in e es s
(F eidson, 1989; La son, 1977; Pa sons, 1939).
We p opose ha accoun an s’ public
in e es commi men will in luence he way in
which hey iden i y and espond o o ganisa ional
p essu es. I accoun an s belie e hei ole is
o se e he public in e es and mee socie y’s
expec a ions, hey could be expec ed o be
mo e success ul in ul illing hei esponsibili y
o ensu ing he ai p esen a ion o inancial
s a emen s. The e o e, hese p o essionals may
be mo e esis an o o ganisa ional p essu es
o b each p o essional s anda ds. In con as ,
i accoun an s see hei p incipal ole as being
o se e hei i ms’ and clien s’ in e es s a he
han p o ec ing he in e es s o o he use s o
inancial in o ma ion, his could in luence wha
hey belie e a e accep able ac ions (Coope
& Robson, 2006; Da enpo & Dellapo as,
2009), and, he e o e, hey may no pe cei e
o ganisa ional p essu es as being in con lic wi h
hei p o essional alues.
The e o e, we p opose he ollowing
hypo hesis:
H1: The e is a posi i e ela ionship be ween
accoun an s’ public in e es commi men and
pe cei ed OPC.
2.2 P o essional commi men
P o essional commi men ep esen s he
a achmen o loyal y ha indi iduals o m wi h
espec o hei p o ession (Gend on, Suddaby,
& Qu, 2009; Hall e al., 2015). The p o essional
commi men cons uc is de eloped based on ha
o o ganisa ional commi men (Mowday, S ee s,
& Po e , 1979) and e lec s a s ong belie in and
accep ance o he p o ession’s goals and alues, a
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I saso Ba ainkua / Ma cela Espinosa-Pike
willingness o exe conside able e o on behal
o he p o ession, and a s ong desi e o main ain
membe ship o he p o ession (A anya & Fe is,
1984; Lo d & DeZoo , 2001; Po e , S ee s,
Mowday, & Boulian, 1974; Suddaby e al., 2009).
Based on a gumen s om social iden i y
heo y, accoun an s who iden i y wi h hei
p o ession end o in e nalize he alues and
no ms o he p o ession, and he e o e, hei
beha iou is guided by hese alues (S anbe g &
Ohman, 2015).
In his ega d, high p o essional
commi men has been linked o posi i e ou comes,
such as imp o ed job sa is ac ion, less likelihood
o lea ing he p o ession, and imp o ed job
pe o mance (Hall e al., 2005).
P io s udies ha ha e analysed he
ela ionship be ween p o essional commi men
and OPC ha e p esen ed mixed esul s. A anya
and Fe is (1984) and Ha ell, Chewning and
Taylo (1986) ound ha accoun an s who a e
highly commi ed o bo h hei p o ession and
o ganisa ion pe cei ed lowe OPC. McG ego ,
Killough and B own (1989) epo ed a posi i e
ela ionship be ween OPC and p o essional
commi men o managemen accoun an s.
Howe e , Meixne and Bline (1989) did no
ind any ela ionship be ween p o essional
commi men and OPC. In a mo e ecen s udy,
Sha e e al. (2002) ound ha managemen
accoun an s’ dedica ion o he p o ession and
demands o au onomy we e posi i ely ela ed
o OPC.
In line wi h he p e ious hypo hesis, we
p opose ha accoun an s who a e mo e commi ed
o hei p o ession and ha e hus in e nalised i s
goals and alues and eel a s ong a ilia ion should
be mo e wa y o he o ganisa ional p essu es ha
place hem in con lic wi h hese alues.
H2: The e is a posi i e ela ionship be ween
accoun an s’ p o essional commi men and
pe cei ed OPC.
2.3 O ganisa ional commi men
Acco ding o Mowday e al. (1979),
o ganisa ional commi men e lec s ‘(1) a s ong
belie in and accep ance o he o ganisa ion’s
goals and alues, (2) a willingness o exe
conside able e o on behal o he o ganisa ion,
and (3) a s ong desi e o main ain membe ship
in he o ganisa ion’. O ganisa ional commi men
inc eases as a esul o he socialisa ion p ocess
occu ing wi hin he employing o ganisa ion
(Foga y, 1992).
Ea ly accoun ing s udies ha add essed
he OPC phenomenon assumed ha p o essional
and o ganisa ional commi men we e inhe en ly
incompa ible (Hall, 1967; Sha e e al., 2013).
Howe e , mo e ecen s udies e eal ha he e is a
posi i e ela ionship be ween hese wo cons uc s
(Hall e al., 2005; Sha e e al., 2013). The e o e,
accoun ing p o essionals expe ience no in insic
con lic be ween main aining he commi men
o hei p o ession and he commi men o he
business o ganisa ion whe e hey a e employed.
O ganisa ional commi men e lec s an
indi idual’s iden i ica ion wi h hei o ganisa ion
(A anya & Fe is, 1984) and, acco dingly,
accoun an s who s ongly iden i y wi h hei
o ganisa ion a e expec ed o adop he pe spec i e
o he o ganisa ion (Hille , Mahlendo , &
Webe , 2014). The e o e, accoun an s wi h high
o ganisa ional commi men may igno e he
con lic be ween p o essional and o ganisa ional
goals (A anya & Fe is, 1984). Mo eo e ,
p o essionals end o show highe commi men
o an o ganisa ion whose goals ma ch hei
p o essional alues (Ga cia-Faliè es & He bach,
2015). The e o e, a low pe cep ion o p essu es
and a high o ganisa ional commi men would be
ela ed. In his ega d, se e al s udies (Bambe
& Iye , 2002; Sha e e al., 2002) ha e ound
a signi ican nega i e ela ionship be ween
o ganisa ional iden i ica ion o commi men and
he pe cep ion o OPC. The e o e, we p opose he
ollowing hypo hesis:
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An eceden s o o ganisa ional p o essional con lic aced by p o essional accoun an s in di e en wo k se ings
H3: The e is a nega i e ela ionship be ween
accoun an s’ o ganisa ional commi men
and pe cei ed OPC.
2.4 O ganisa ional e hical cul u e
T e iño (1990) de ines e hical cul u e
as ‘a complex in e play o o mal and in o mal
sys ems ha can suppo ei he e hical o
une hical o ganisa ional beha iou ’. In i ms
whose e hical cul u es a e s ong, e hical no ms
suppo e hical conduc , o ganisa ional leade s
encou age e hical beha iou , and his beha iou is
ewa ded whe eas une hical beha iou is punished
(T e iño, Bu e ield, & McCabe, 1998). S udies
in he beha iou al accoun ing li e a u e ha e
adop ed bo h o ganisa ional e hical clima e and
o ganisa ional e hical cul u e o measu e he
o ganisa ional policies o p ac ices ha in luence
employees’ e hical decisions. In his s udy, we
ocus on he b oade cons uc o o ganisa ional
e hical cul u e.
Analysing he in luence o o ganisa ional
e hical cul u e has p ac ical implica ions o
he p o ession, as an o ganisa ion’s e hical
cul u e can be in luenced by he s eps aken
by he o ganisa ion i sel (Sha e & Simmons,
2011; Sha e e al., 2013; T e iño e al., 1998).
Fi ms’ manage s ha e mo e con ol o e hei
o ganisa ional en i onmen han o e employees’
alues (T e iño e al., 1998). Acco dingly, he
quali y o accoun an s’ epo ing decisions can be
imp o ed i audi i ms align hei o ganisa ional
alues wi h hose o he b oade accoun ing
p o ession (Sha e , 2015).
E hical cul u e es ablishes wha is
conside ed accep able beha iou wi hin an
o ganisa ion (T e iño e al., 1998). The e o e,
he p esence o a s ong e hical en i onmen
in he i m induces accoun an s o ac e hically
and educes he endency o ac in sel -in e es
and b each p o essional s anda ds (Ba ainkua
& Espinosa-Pike, 2018; Douglas, Da idson, &
Schwa z, 2001; S anbe g & Ohman, 2016).
Se e al in e na ional s udies (Bambe & Iye ,
2009; Sha e , 2009; Sha e e al., 2013) ha e
e ealed ha accoun an s employed in public
accoun ing i ms whose e hical clima es do no
suppo p o essional alues expe ience con lic s
be ween hei o ganisa ional and p o essional
goals. Simila ly, Sha e and Wang (2010) ound
ha accoun an s employed in o ganisa ions ha
ha e a s ong e hical cul u e, which p o ides
suppo o he e hical no ms and alues o he
accoun ing p o ession, pe cei e lowe le els o
OPC. We sugges ha i a i m has a s ong
e hical cul u e, he e hical alues ha he op
managemen p omo es ia o mal and in o mal
communica ions will encou age compliance wi h
p o essional s anda ds. The e o e, accoun an s who
pe cei e an e hical cul u e in hei o ganisa ion
will eel less p essu e o comp omise p o essional
s anda ds.
H4: The e is a nega i e ela ionship be ween
pe cei ed o ganisa ional e hical cul u e and
pe cei ed OPC.
2.5 The p o essional accoun an ’s wo k
a ea
The li e a u e on p essu es pe cei ed
by accoun ing p o essionals (Espinosa-Pike &
Ba ainkua, 2016; Espinosa-Pike & Ba ainkua,
2017; Ha ield, Jackson, & Vande elde, 2011; Lo d
& DeZoo , 2001) e eals ha mos p o essionals
a e p essu ed, bo h by hei supe io s and by hei
clien s, o ac in a way ha comp omises hei
e hical alues and p o essional s anda ds.
Al hough he accoun ing li e a u e has
mainly ocused on he case o audi o s (Sha e e
al., 2013), all p o essional accoun an s’ p ima y
ole is o se e he public in e es (In e na ional
Fede a ion o Accoun an s - IFAC, 2016). Gi en
he di e si y o p o essionals ac ing as p o essional
accoun an s, i seems easonable ha he in ensi y
and na u e o he p essu es ha a ise om OPC
will a y among di e en g oups. The e a e se e al
easons o specula e ha he pe cei ed OPC will
be di e en be ween accoun an s in di e en
wo k se ings.
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Accoun an s wo king in indus y ha e
a di e en sense o esponsibili ies han hose
wo king in accoun ing i ms (Coope & Robson,
2006). Al hough all p o essional accoun an s’
p ima y obliga ion is o he public, hei pa icula
ela ionship wi h hei employing i m gi es
hem a di e en se o esponsibili ies (Duska,
Duska, & Ku y, 2018). Audi o s, as well as
accoun ing and ax ad iso s, a e employees o
accoun ing se ice i ms and he clien s o whom
hey p o ide hei se ices a e o he companies.
Howe e , managemen accoun an s a e employees
o he company o whom hey p epa e inancial
s a emen s. Consequen ly, hey a e also expec ed
o be loyal o hei employing o ganisa ion, and
his si ua ion may esul in a con lic o in e es s.
Audi o s a e employed in audi i ms,
which a e owned and managed by o he audi o s;
he e o e, he con ol o he o ganisa ion emains
among p o essionals. Audi ing law in Spain,
like in many o he coun ies, speci ically s a es
ha audi i ms mus belong mos ly o licensed
audi o s. We can p esume ha hese o ganisa ions
p o ide mo e au onomy and ha hei goals
a e mo e aligned wi h hose o he p o ession
compa ed o managemen accoun an s employed
in business o ganisa ions (Sha e , 2002).
Mo eo e , he e is g ea e homogenei y
among he pe sonnel o audi i ms, and hese
pe sonnel ha e a g ea e connec ion o he
accoun ing p o ession, in e ms o aining
backg ound, wo k a ea, and unc ions, compa ed
o p o essional accoun an s in business o
hose employed as ax and accoun ing ad iso s
(Gend on e al., 2006).
A anya and Fe is (1984) ound ha
go e nmen and indus y accoun an s expe ienced
highe le els o OPC han audi o s. The same
au ho s also epo ed ha audi o s ended o
show highe p o essional as well as o ganisa ional
commi men , which sugges ed g ea e alue
cong uence in public accoun ing i ms. Howe e ,
Sha e e al. (2013) compa ed he pe cep ion
o OPC among audi o s, axa ion specialis s,
consul an s, and employees o a i m’s accoun ing
se ices and did no ind signi ican di e ences
be ween hese di e en wo king specialisa ions.
The mixed esul s epo ed in bo h s udies could
be explained by he change o he wo k con ex
in public accoun ing i ms. The di e si ica ion
o se ices may ha e weakened he p o essional
goal o ien a ion in hese i ms and, he e o e, he
le el o OPC among public accoun an s may ha e
inc eased (Gend on e al., 2006).
A ecen s udy (Espinosa-Pike &
Ba ainkua, 2019) ound ha audi o s pe cei ed
less p essu e o b each p o essional s anda ds
compa ed o accoun ing and ax consul an s
as well as accoun an s wo king in he inancial
depa men o hei o ganisa ion.
In he p esen s udy, we aim o in es iga e
he di e en pe cep ions o p essu es due o
con lic ing p o essional and o ganisa ional goals
be ween accoun an s’ wo k se ings. We p opose
he ollowing hypo hesis:
H5: The pe cei ed OPC o audi o s is
s a is ically lowe han ha o accoun an s in
o he wo k se ings (employees in a company’s
inancial depa men and p o essional
accoun an s wo king as ax and accoun ing
ad iso s).
3 Me hodology
3.1 Sample and da a collec ion
To es he hypo heses s a ed abo e, we
employed a su ey as he esea ch ins umen . The
su ey was dis ibu ed o p o essional accoun an s
who we e membe s o he Spanish p o essional
o ganisa ion Consejo Gene al de Economis as.
This ins i u ion coo dina es and ep esen s he
Colleges o Economis s in Spain and i s aims
a e o o ganise he p o ession and de end he
p o essional in e es s o i s membe s.
Be o e dis ibu ing he ques ionnai e,
a pilo es was conduc ed among a ious
g oups o he popula ion unde s udy. Fi s , he
ques ionnai e was sen o a pa ne o a public
accoun ing i m, who passed i on o a ew ellow
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An eceden s o o ganisa ional p o essional con lic aced by p o essional accoun an s in di e en wo k se ings
audi o s. We hen a anged an in e iew wi h his
con ac pa ne , in o de o gain eedback on he
ques ionnai e om he g oup o esponden s. The
con ac audi o indica ed ha , o e all, nei he he
no his colleagues had any ouble unde s anding
he ques ions. The ques ionnai e was also e iewed
by accoun ing expe s who we e membe s o
he Consejo Gene al de Economis as as well as
by uni e si y lec u e s who augh accoun ing,
none o whom exhibi ed any comp ehension
di icul ies. Only sligh changes we e made o he
ini ial ques ionnai e, mos o which we e a emp s
o emo e mino ambigui ies.
The inal su ey was dis ibu ed in
Feb ua y 2015 among he app oxima ely 7,500
membe s o he Consejo Gene al de Economis as.
The esponses we e collec ed h ough online
su ey so wa e. Taking in o accoun ha he
p o essionals we e ques ioned abou eal-li e
sensi i e issues, as well as he s eng hs associa ed
wi h online su ey s udies, such as ensu ing
anonymi y and he possibili y o eaching a la ge
popula ion, we conside ed his me hod he mos
easible o he dis ibu ion o he ques ionnai e.
A o al o 974 usable esponses we e
ob ained, which ep esen s a esponse a e o
13%. The economis s who pa icipa ed in he
s udy come om di e en p o essional se ings,
such as audi ing, accoun ing, and ax consul ing
in di e en company depa men s ( inancial,
comme cial, human esou ces, e c.) and academia,
among o he s. In o de o ul il he objec i es
o he s udy, only he p o essionals ela ed o
he inancial a ea we e selec ed, speci ically
accoun ing p o essionals wi hin he inancial
depa men o a company, accoun ing and ax
ad iso s, and audi o s. The e o e, he inal sample
o his s udy comp ises 778 pa icipan s.
3.2 Ques ionnai e and measu emen o
a iables
The i s pa o he ques ionnai e con ained
gene al ques ions abou he cha ac e is ics o he
esponden s. Following his, he ques ionnai e
included a se ies o closed-ended ques ions
conce ning he a iables unde s udy:
OPC. This a iable cap u es he pe cep ion
o he p essu es el by p o essional accoun an s
due o con lic ing p o essional and o ganisa ional
alues. The pa icipan s o he s udy we e asked
abou eigh di e en p essu es hey ace o b each
p o essional s anda ds. These we e selec ed based
on ins umen s p e iously used in he academic
li e a u e on e hical beha iou in accoun ing and
audi ing (Sha e & Simmons, 2011; Espinosa-
Pike & Ba ainkua, 2016) and in he In e na ional
Code o E hics o P o essional Accoun an s
(IFAC, 2016). The esponden s indica ed he
equency wi h which hey had pe cei ed eigh
p essu es (see Appendix), on a scale o 1 (ne e ) o
7 (nea ly always). A con i ma o y ac o analysis
(no abula ed) e ealed ha all p essu es we e
loaded in one ac o .
Public In e es Commi men . This a iable
assesses he deg ee o which he esponden s
belie ed ha se ing he public in e es is an
accoun an ’s p ima y ole. This a iable was
used be o e by Bobek, Hageman, and Rad ke
(2015). The pa icipan s had o indica e how
much hey ag eed o disag eed wi h a s a emen
(see Appendix) on a Like scale, anging om
1 (comple ely disag ee) o 7 (comple ely ag ee).
P o essional Commi men . This a iable
was measu ed using he ins umen de eloped
by Po e e al. (1974) o o ganisa ional
commi men , adap ed o measu e p o essional
commi men by A anya e al. (1981). This scale
has been used in many s udies in he ield (Lo d
& DeZoo , 2001; Suddaby e al., 2009). The
pa icipan s had o indica e how much hey ag eed
o disag eed wi h h ee s a emen s (see Appendix)
on a Like scale, anging om 1 (comple ely
disag ee) o 7 (comple ely ag ee). This educed
e sion o he scale o p o essional commi men
has been used in p e ious s udies, such as he one
by McManus and Sub amaniam (2014).
O ganisa ional Commi men . This a iable
is based on he ins umen de eloped by Po e e
al. (1974), which has been used in many s udies
in he accoun ing ield (A anya & Fe is, 1984;
694
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I saso Ba ainkua / Ma cela Espinosa-Pike
Lo d & DeZoo , 2001; Suddaby e al., 2009). The
pa icipan s had o indica e how much hey ag eed
o disag eed wi h h ee s a emen s (see Appendix)
on a Like scale, anging om 1 (comple ely
disag ee) o 7 (comple ely ag ee). This educed
e sion o he scale has been used in p e ious
s udies (McManus & Sub amaniam, 2014).
O ganisa ional E hical Cul u e. An 11-i em
scale was included in he ques ionnai e o measu e
he pe cei ed e hical cul u e o he esponden s’
o ganisa ions. This scale was adap ed om he
e hical en i onmen ins umen de eloped by
T e iño e al. (1998), which has been p o en o
be eliable in accoun ing se ings (Ba ainkua
& Espinosa-Pike, 2015; Sha e & Wang, 2010;
Sha e & Simons, 2011). The e hical en i onmen
dimension p oposed by T e iño e al. (1998)
consis ed o 14 i ems. Fo he pu poses o he
p esen s udy, only eigh i ems, OEC-1 h ough
o OEC-8, we e included. As in he o iginal
ins umen , hese eigh i ems e e o he ewa ds/
punishmen s o e hical/une hical ac ions and
o op managemen ole modelling. In addi ion,
wo mo e i ems ha could be ele an in he
accoun ing ield we e included: ‘Top manage s in
his o ganisa ion a e conce ned wi h in o ming
employees abou he e hics code’ (OEC-9) and
‘Top manage s in his o ganisa ion p omo e he
e hical aining o employees’ (OEC-10). These
i ems ha e been employed as p oxies o an e hical
en i onmen in p e ious s udies (Ba ainkua
& Espinosa-Pike, 2015; Ma ino -Bennie &
P lug a h, 2009).
P incipal componen ac o analysis was
used o es he dimensionali y o he e hical
cul u e scale. The inal ac o solu ion is shown
in Table 1. The esul s e eal wo ac o s wi h
eigen alues g ea e han one. All i ems we e
loaded abo e 0.5 o each ac o , and he e
we e no c oss-loadings o e 0.3. These wo
ac o s explained 75% o he a iance, and he
i s ac o included se en i ems ha e lec he
gene al e hical en i onmen o he o ganisa ion.
The e o e, in acco dance wi h p e ious au ho s
(T e iño e al., 1998), we e e o his ac o as
e hical en i onmen , which explains 62% o he
a iance and has an in e nal eliabili y o 0.95.
Th ee i ems we e loaded in ac o 2. These we e
he e e se-sco ed s a emen s OEC6, OEC 7 and
OEC8, he i ems on he p omo ion o une hical
beha iou . This ac o explains 13% o he
a iance and has an in e nal eliabili y o 0.78.
Table 1
Summa y o ac o loadings o o ganisa ional e hical cul u e scale
Fac o loadings
1 2
The managemen in his o ganisa ion disciplines une hical beha iou when i occu s (OEC-1) 0.843 -0.021
People wi h in eg i y a e ewa ded in his o ganisa ion (OEC-2) 0.838 0.025
Top manage s o his o ganisa ion egula ly show ha hey ca e abou e hics (OEC-3) 0.884 0.062
E hical beha iou is he no m in his o ganisa ion (OEC-4) 0.867 0.102
The op managemen o his o ganisa ion guides decision making in an e hical di ec ion (OEC-5) 0.851 0.088
Employees in his o ganisa ion pe cei e ha people who iola e he e hics code s ill ge ewa ds (OEC-6
e e se sco ed) -0.162 0.910
The e hics code only se es o main ain he o ganisa ion’s public image (OEC-7 e e se sco ed) 0.147 0.751
Top manage s in his o ganisa ion a e models o une hical beha iou (OEC-8 e e se sco ed) 0.047 0.819
Top manage s in his o ganisa ion a e conce ned wi h in o ming employees abou he e hics code (OEC-9) 0.888 -0.093
Top manage s in his o ganisa ion p omo e he e hical aining o employees (OEC-10) 0.914 -0.115
Pe cen age o a iance explained 62% 13%
C onbach’s alpha 0.95 0.78
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Appendix - Ques ionnai e
OPC
1. P essu es o issue inancial o non- inancial in o ma ion ha inco ec ly ep esen s he ac s, including s a emen s wi h espec o
inancial s a emen s, ax and legal obliga ions, o equi emen s om he egula o
2. P essu es o in en ionally lie o mislead he audi o s o he egula o
3. P essu es o p epa e o e iew inancial s a emen s wi hou ha ing he comple e in o ma ion needed
4. P essu es o omi in o ma ion ha could be ele an o use s
5. P essu e o issue misleading inancial in o ma ion o mee in es o s’, analys s’, o c edi o s’ expec a ions.
6. P essu es om supe io s o educe, in an inapp op ia e way, he amoun o wo k done wi h he objec i e o educing cos s
7. P essu es om supe io s o pe o m asks wi hou ha ing he equi ed skills o compe ence
8. P essu es om supe io s, colleagues, o clien s o p esen in o ma ion ha has been al e ed o inc ease hei compensa ion
Public in e es commi men
1. In he exe cise o he accoun ing p o ession, public in e es mus always be abo e bo h pe sonal in e es s and he in e es s o he clien
P o esional commi men
1. I am ex emely glad ha I chose accoun ing o e o he p o essions ha I was conside ing
2. I eally ca e abou he a e o he accoun ing p o ession
3. I am p oud o ell o he s ha I am an accoun an
O ganiza ional commi men
1. I am willing o pu a g ea deal o e o beyond ha no mally expec ed in o de o help his i m be success ul
2. I alk up his i m o my iends as a g ea i m o wo k o
3. I ind my alues and he i m’s alues a e e y simila
O ganiza ional e hical cul u e
1. Managemen in his o ganisa ion disciplines une hical beha iou when i occu s
2. People o in eg i y a e ewa ded in his o ganisa ion
3. Top manage s o his o ganisa ion egula ly show ha hey ca e abou e hics
4. E hical beha iou is he no m in his o ganisa ion
5. Top managemen o his o ganisa ion guides decision making in an e hical di ec ion
6. Employees in his o ganisa ion pe cei e ha people who iola e he e hics code s ill ge ewa ds
7. The e hics code se es only o main ain o ganisa ion’s public image
8. Top manage s in his o ganisa ion a e models o une hical beha iou
9. Top manage s in his o ganisa ion a e conce ned wi h in o ming employees abou he e hics code
10. Top manage s in his o ganisa ion p omo e he e hical aining o employees
704
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I saso Ba ainkua / Ma cela Espinosa-Pike
Au ho s:
1. I saso Ba ainkua, Doc o in Finance and Accoun ing, Lec u e a he Uni e si y o he Basque Coun y,
Bilbao, Spain.
E-mail: [email p o ec ed]
ORCID
0000-0001-6118-9837
2. Ma cela Espinosa Pike, Doc o in Finance and Accoun ing, Senio Lec u e a he Uni e si y o he
Basque Coun y, Bilbao, Spain.
E-mail: [email p o ec ed]
ORCID
0000-0002-2065-391X
Con ibu ion o each au ho
Con ibu ion I saso
Ba ainkua
Ma cela
Espinosa-Pike
1. De ini ion o esea ch p oblem √ √
2. De elopmen o hypo heses o esea ch ques ions (empi ical s udies) √ √
3. De elopmen o heo e ical p oposi ions ( heo e ical wo k) √ √
4. Theo e ical ounda ion / Li e a u e e iew √ √
5. De ini ion o me hodological p ocedu es √ √
6. Da a collec ion √ √
7. S a is ical analysis √ √
8. Analysis and in e p e a ion o da a √ √
9. C i ical e ision o he manusc ip √ √
10. Manusc ip w i ing √ √
11. O he (please speci y which) √ √
