组织认同与亲组织财务报告舞弊决策——多重中介效应分析  

Organizational Identity and Pro-organizational Financial Reporting Fraud Decision:Analysis of Multiple Intermediary Effects

作　　者：陈邑早 张莹[1] 孔晨 CHEN Yi-zao;ZHANG Ying;KONG Chen(School of Accounting,Dongbei University of Finance and Economics,Dalian,Liaoning,116025,China;School of Management,Qingdao Agricultural University,Qingdao,Shandong,266109,China)

机构地区：[1]东北财经大学会计学院,辽宁大连116025 [2]青岛农业大学管理学院,山东青岛266109

出　　处：《经济管理》2020年第9期176-192,共17页Business and Management Journal ( BMJ )

基　　金：国家社会科学基金项目“认知偏差视角下的国有企业CEO职务舞弊行为研究”(15BGL055);教育部人文社科基金项目“高管薪酬激励偏差与职务舞弊行为研究:契约参照点视域”(20YJA630007)。

摘　　要：本文采用情景模拟的调查研究方法,从亲组织动机视角切入,考察了行为人亲组织财务报告舞弊决策的影响因素。实证结果证实,组织认同对亲组织财务报告舞弊具有显著的正向影响。进一步,考察了上述影响的作用机理,结果表明,道德辩护、负性情绪在组织认同和亲组织财务报告舞弊之间发挥着同步和链式中介效应。此外,通过对比中介效应发现,道德辩护所揭示的认知作用路径影响最大,负性情绪所揭示的情绪作用路径次之,而两者的链式作用路径影响最低。For a long time,the problem of financial reporting fraud has become an unhealed"tumor"in the field of corporate governance due to its high incidence,high harm and high concealment.This article starts from the perspective of pro-organizational motivation and examines the influence of organizational identity on pro-organizational financial reporting fraud.Theoretically,since pro-organizational financial reporting fraud has obvious organizational emotional imprints,actors with a high degree of organizational identity will show higher organizational loyalty and emotional dependence,so they have a higher tendency to implement fraudulent behaviors of pro-organization financial reporting.This paper takes financial and accounting practitioners as samples and adopts the investigation research method of scenario simulation.The empirical results support the above theoretical inferences.On this basis,this article examines the function mechanism of the above influence.From the perspective of rational cognition,organizational identity enhances the degree of moral defense of the actor.Through moral defense,individuals interpret the original intention of financial reporting fraud as protecting the organization s interests,thereby alleviating the cognitive dissonance caused by moral violation.Based on this,this article constructs the cognitive path of"organizational identification→moral defense→pro-organizational financial reporting fraud".From the perspective of perceptual emotions,organizational identification can make the perpetrator pay more attention to the pro-organizational characteristics of fraud,which can effectively alleviate negative emotions such as guilt and psychological discomfort caused by fraud.Based on this,this article constructs the emotional path of"organizational identification→negative emotion→pro-organizational financial report fraud".Furthermore,in terms of the interaction between cognition and emotion,cognitive dissonance is often one of the pre-factors leading to negative emotions.Therefore,thi

关 键 词：组织认同 亲组织财务报告舞弊 道德辩护 负性情绪 

分 类 号：F275.5[经济管理—企业管理]