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The effects of length of service and ethical ideologies on moral development and behavioral intentions: A study among Brazilian public sector tax auditors

Ricardo Malagueño (Norwich Business School, University of East Anglia, Norwich, UK)
Sudarshan Pillalamarri (Department of Accounting and Finance, Faculty of Business and Law, De Montfort University, Leicester, UK)
Amaury José Rezende (FEA-RP, University of São Paulo, Ribeirão Preto, Brazil)
Marcelo Botelho da Costa Moraes (FEA-RP, University of São Paulo, Ribeirão Preto, Brazil)

Journal of Applied Accounting Research

ISSN: 0967-5426

Article publication date: 4 September 2019

Issue publication date: 13 November 2020

515

Abstract

Purpose

The purpose of this paper is to examine the effects of length of service and ethical ideologies on cognitive moral development (CMD) and ethical behavioral intentions among public sector tax auditors in Brazil.

Design/methodology/approach

The research data were collected via survey questionnaires from a sample of 625 auditors who work for the Brazilian tax authority. Participants voluntarily complete an online instrument which included three scenarios with context-specific moral dilemmas, questions about the specific scenarios and an ethics position questionnaire. Multinomial logistic and ordinary least squares regressions were used to analyze the data.

Findings

The findings reveal that public sector tax auditors with shorter length of service are more likely to be at higher stages of moral development; relativistic ideology among public sector auditors is positively associated with more lenient ethical behavioral intention; idealistic ideology among public sector auditors is positively associated with stricter ethical behavioral intention; public sector auditors classified as absolutists are stricter in their ethical behavioral intentions; and public sector auditors classified as absolutists with length of service between 5 and 15 years are more likely to be at higher stages of moral development when compared to public sector tax auditors with longer length of service.

Originality/value

To the best of the authors’ knowledge, the study is one of the first studies that attempt to understand the effects of length of service and ethical ideology on CMD and ethical behavioral intention among public sector auditors. Additionally, it examines these issues in the context of Latin America.

Keywords

Acknowledgements

This paper forms part of a special section "Role of Accounting in Managing Organizations: Vision from Ibero-America", guest edited by David Naranjo-Gil, Antonio Davila, and Nikola Petrovic.

Citation

Malagueño, R., Pillalamarri, S., Rezende, A.J. and Moraes, M.B.d.C. (2020), "The effects of length of service and ethical ideologies on moral development and behavioral intentions: A study among Brazilian public sector tax auditors", Journal of Applied Accounting Research, Vol. 21 No. 4, pp. 589-613. https://doi.org/10.1108/JAAR-04-2019-0061

Publisher

:

Emerald Publishing Limited

Copyright © 2019, Emerald Publishing Limited

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