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Religiosity and accountants' ethical decision-making in a religious country with a high level of corruption

Nirupika Liyanapathirana (Department of Accounting, Auckland University of Technology, Auckland, New Zealand)
Chris Akroyd (Department of Accounting and Information Systems, University of Canterbury, Christchurch, New Zealand)

Pacific Accounting Review

ISSN: 0114-0582

Article publication date: 17 October 2022

Issue publication date: 28 February 2023

506

Abstract

Purpose

This paper aims to understand how accountants in Sri Lanka perceive the effect of religiosity on ethical decision-making. Sri Lanka is a highly religious country, but it also has a high level of corruption, so understanding ethical decision-making in this context is important for the accounting profession.

Design/methodology/approach

Data were collected using semi-structured interviews with 40 accountants in Sri Lanka with decision-making roles. Virtue ethics theory and content analysis were used to analyse the interview data and categorise accountants' responses into themes using an interpretive methodology.

Findings

This paper identifies three ways in which religiosity can influence accountants’ ethical decision-making. Firstly, through a faith in the beliefs of their religion; secondly, through awareness of religious prescriptions and virtues; and thirdly, through a commitment towards religious practices and rituals. However, the findings show that religiosity does not always influence the ethical decision-making of accountants because of pervasive corruption, which is a cultural norm in contemporary Sri Lanka. Thus, it is evident that there is an interrelationship between religious and cultural environments which can influence ethical decision-making.

Originality/value

While the religiosity of accountants can support ethical decision-making, the findings of this paper show that the cultural norm of corruption can mediate this connection as the evidence shows that accountants with a strong religious background, irrespective of their religion, may still act unethically when corruption is a cultural norm.

Keywords

Acknowledgements

The authors would like to thank the editor, Professor, Julie Harrison, and two anonymous referees who kindly reviewed the earlier version of this manuscript and provided valuable suggestions and comments.

Citation

Liyanapathirana, N. and Akroyd, C. (2023), "Religiosity and accountants' ethical decision-making in a religious country with a high level of corruption", Pacific Accounting Review, Vol. 35 No. 2, pp. 181-198. https://doi.org/10.1108/PAR-08-2021-0132

Publisher

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Emerald Publishing Limited

Copyright © 2022, Emerald Publishing Limited

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