Since 2014
Workplace Spirituality and Earnings Management Motivations
International Journal of Business and Information
View Archive Info| Field | Value | |
| Title |
Workplace Spirituality and Earnings Management Motivations
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| Creator |
Chen, Ming-Chia
Sheng, Chieh-Wen |
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| Description |
The paper examines the influence of aspects of two aspects of workplace spirituality on earnings management motivations. The aspects are (1) spiritual awakening on the individual level; and (2) organizational spirituality at the organizational level. Empirical analysis confirmed that the two aspects are different constructs that exist at different levels. The findings suggest that workplace spirituality gives individuals a new perception about their lives and selves, enables them to acknowledge self-group relationships, and affects their actions. Furthermore, it was found that spiritual awareness has a mediating effect between organizational spirituality and earnings management, which is greater than the direct effect of organizational spirituality on earnings management motivations. Results show no significant variances in the awareness of workplace spirituality among people with different religious beliefs. The results also indicate that a sole reliance on the realization of individual ethics may not be sufficient to amend the current chaos regarding earnings management.
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| Publisher |
International Business Academics Consortium
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| Date |
2015-11-14
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
https://ijbi.org/ijbi/article/view/84
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| Source |
International Journal of Business and Information; Vol 8 No 2 (2013)
2520-0151 1728-8673 |
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| Language |
eng
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| Relation |
https://ijbi.org/ijbi/article/view/84/90
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| Rights |
Copyright (c) 2015 International Journal of Business and Information
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