Challenging or Threatening? the Double-Edged Sword Effect of Intelligent Technology Awareness on Accountants’ Unethical Decision-Making

Meng Bai,He Zhang,Junrui Zhang,Yuhui Jiang,Junmin Xu

Journal of Business Ethics（2024）

Cited 0|Views22

Abstract

Intelligent technology introduces both opportunities and challenges in the realm of employee ethics. While intelligent technology is widely believed to combat employee unethical behavior by enhancing transparency and reducing discretionary decisions, it may also inadvertently promote unethical conduct by triggering awareness of job substitution (i.e., intelligent technology awareness [ITA]). This study investigates how ITA affects accountants’ unethical decision-making (i.e., UDM). Drawing on the cognitive appraisal theory of stress and self-regulation theory, we theorize a double-edged sword impact of ITA on UDM. Our results suggested that ITA could be appraised either as a challenge, leading to a reduction in self-regulation depletion and subsequent UDM, or as a threat, resulting in an increase in self-regulation depletion and subsequent UDM. Further, we found that organizational support for development attenuated the relationship between ITA and threat appraisal. However, the link was more pronounced when individual adaptability was high. This study offers vital insights for managing employee unethical behavior amid an evolving trend of intelligent technology-induced job replacement.

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Key words

Intelligent technology awareness,Unethical decision-making,Appraisal process,Self-regulation depletion,Organizational support for development,Adaptability

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【要点】：研究探讨了智能技术意识（ITA）对会计师的不道德决策（UDM）的双刃剑效应，发现ITA既可能被视为挑战也可能被视为威胁，进而影响个体的自我调节消耗和UDM。

【方法】：基于认知评价理论和自我调节理论，采用定量研究方法，构建模型分析ITA与UDM之间的关系，并考察组织支持发展及个体适应性的调节作用。

【实验】：通过问卷调查收集数据，实验使用的数据集名称未在摘要中提供，结果表明ITA作为挑战或威胁的感知影响自我调节消耗，进而影响UDM，组织支持发展和个体适应性在其中起调节作用。

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