THE ETHICALITY AND SUBORDINATE JOB SATISFACTION: A STUDY OF ACCOUNTING FACULTY
Location
PARB 127 (First Floor)
Proposal Track
Research Project
Session Format
Presentation
Abstract
Using a sample of 539 accounting faculty teaching in the United States, this study explored perceptions of the ethicality of their direct supervisors and self-reported levels of job satisfaction. Ethicality was measured with the Ethical Leadership Scale (ELS) and the Behavioral Integrity (BI) Scale. The results indicated that while the majority of accounting faculty perceived their direct supervisor as being ethical, about a third of them did not affirmatively do so. This latter finding may perhaps be indicative of unethical work environments that have been found to promote unethical behaviors, such as research misconduct, and of unethical work environments that are not conducive to the teaching of accounting ethics. Job satisfaction was measured with the Michigan Organizational Assessment Questionnaire Job Satisfaction Subscale (MOAQ-JSS). More experienced, higher ranked, and tenured faculty were less satisfied with their jobs and perceived their direct supervisors as being less ethical. The findings in this research provide benchmarks for accounting faculty perceptions of the ethicality of their direct supervisors and for the job satisfaction of accounting faculty.
Keywords
Accounting ethics, Ethics education, Job satisfaction, MOAQ-JSS, Ethical leadership, ELS, Behavioral integrity, BI.
Professional Bio
Amine Khayati, PhD Assistant professor of Finance Kennesaw State University
Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 License.
Recommended Citation
Ariail, Donald L. and Khayati, Amine, "THE ETHICALITY AND SUBORDINATE JOB SATISFACTION: A STUDY OF ACCOUNTING FACULTY" (2022). Georgia Educational Research Association Conference. 51.
https://digitalcommons.georgiasouthern.edu/gera/2022/2022/51
THE ETHICALITY AND SUBORDINATE JOB SATISFACTION: A STUDY OF ACCOUNTING FACULTY
PARB 127 (First Floor)
Using a sample of 539 accounting faculty teaching in the United States, this study explored perceptions of the ethicality of their direct supervisors and self-reported levels of job satisfaction. Ethicality was measured with the Ethical Leadership Scale (ELS) and the Behavioral Integrity (BI) Scale. The results indicated that while the majority of accounting faculty perceived their direct supervisor as being ethical, about a third of them did not affirmatively do so. This latter finding may perhaps be indicative of unethical work environments that have been found to promote unethical behaviors, such as research misconduct, and of unethical work environments that are not conducive to the teaching of accounting ethics. Job satisfaction was measured with the Michigan Organizational Assessment Questionnaire Job Satisfaction Subscale (MOAQ-JSS). More experienced, higher ranked, and tenured faculty were less satisfied with their jobs and perceived their direct supervisors as being less ethical. The findings in this research provide benchmarks for accounting faculty perceptions of the ethicality of their direct supervisors and for the job satisfaction of accounting faculty.
