Career Self-Interest and Concern for Others—The Effects of Co-Worker Attitudes on Fraudulent Behavior

Author:

Collins Frank1

Affiliation:

1. Texas A&M International University.

Abstract

The numerous corporate scandals in recent years raise questions as to why experienced business leaders would make unethical, and often illegal, decisions. Research (Collins et al. 2004a, 2004b; Shaub et al. 2005) has demonstrated that measures of self-interest and concern for others influence the likelihood that an individual will commit egregious acts of self-interest. The current study examines the moderating effects of co-worker attitudes on the relationship between career self-interest, concern for others, and the likelihood of committing egregious acts of self-interest. We find that co-worker attitudes do affect ethical decision making. The potential effect of peer opinion on individuals in the workplace highlights the importance of organizational culture in controlling incidents of unethical behavior, a matter of public interest (Harrison and Huntington 2000).

Publisher

American Accounting Association

Subject

Accounting

Reference73 articles.

1. Attitudinal and normative variables as predictors of specific behavior.

2. Barrett, D. 2003. Federal judge says going above $750 million fine against WorldCom would hurt employees. SignOnSanDiego.com (July 8). Available at: http://www.signonsandiego.com/news/ business/20030708-0545-worldcom.html.

3. Bayot, J. 2005. The New York Times. Business (September 6). Available at: http://nytimes.com.

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