It was found that there were significant correlations between the stages of the decision-making process and between the identification of an ethical dilemma and the ethical judgment in all scenarios serves as a support to H1 , as well as between ethical judgment and ethical intention, thus supporting H3.
With respect to H2, it is supported by the significant negative correlation found in scenarios 3 and 4. Given that the ethics intention measures an undesirable behavior, it is clear that respondents who better perceive the dilemma, show less intention of an unethical behavior.
According to the purpose of the study and the recommendations of Maroco we used the SEM to assess the relationships between the different variables. The results are disclosed in figure 2. The data point to a relationship of influence between ethics ethical decision making and moral intensity and the human factor need for cognition and educational level. The model does not manifest any relation to the identification of an ethical dilemma H1, H2, H4 and as Leitsch , the moral sensitivity ability to recognize and identify ethical situations was not significantly related to the other variables in the model.
This negative correlation is justified since ethical intention mediates a non-desirable behavior and supports the idea that the greater the ethical judgment the lower the intention to make an unethical decision.
As figure 2 , the ethical judgment explains part of latent variables "consequences" and "cost-benefit " H5 replicating other studies e. Regarding the relationship between ethics intention and "consequences", the data confirm the H6 replicating the results of the study of Karacaer et al.
Once the items measured in the 4 scenarios were the same, we worked with the mean response obtained in order to simplify the calculations and relationships between variables, however, the negative sense of the relationship of ethics intention to the ethical judgment stage of the ethical dimension - H3 and to the factor "consequences" components of the moral intensity - H6 , they seem to indicate that the type of action, different situations or scenarios, influence relations H7. In short, the dichotomy between ethical judgment and the "consequences" seem to influence the action taken by the individual, in accordance with Sweeney and Costello and Leitsch regarding the moral intensity and Robin et al.
The latent variable "psycho" is supported by the three-factor structure of need for cognition scale Gomes et al. The need for cognition of the individual is correlated with the variables "consequences" and "cost-benefit".
This correlation is consistent with Tversky and Kahneman and others in which individuals when making decisions do not resort exclusively to the model. Fleischauer et al. Thus, it seems that the moral intensity is influenced by educational level through the greater or lesser presence of heuristics and hence correlated with the necessity of cognition H7. The human ability to make rational decisions is commonly seen as one of the most important processes at the mental level. This decision making involves the estimation of a set of probabilities whose selection determines the individual's action.
The process of ethical decision-making was assumed as the ability of an individual to asses ethically, the right and the wrong. In the case of a decision process with specific characteristics, with direct influences, both in moral intensity and in human characteristics, it is noticeable the relationship to the need for cognition.
Being Accounting an information system, which should be useful for decision making, it is expected the inverse relationship between the qualitative characteristics in particular the relevance and reliability , the risk of information and the need for cognition. The results fit to the proposed model, in which the dimensions process of ethical decision making of Rest , moral intensity of Jones , need for cognition and personal attributes directly or indirectly arise related and suggests that moral intensity shows a strong association with the necessity of individual cognition.
The predisposition of the individual to a more informed decision and less prone heuristics places it at the level of moral intensity, in order to have a better ethical judgment and consequently a greater ethics intention. On the other hand, the educational level appears to increase less cognitive biases in decision making.
The non-random sampling limits the generalization of the results, however, in studies of social research, non-random methods are acceptable Maroco, The introduction of cultural variables comparative studies with other countries will allow not only deepen this field of research but also better understand the influence of the human factor on accounting.
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