Examining the Relationships Among Personal Norms, Moral Disengagement, and Opportunistic Earnings Management: Case study: state-owned companies

Document Type : Research Paper

Authors

1 Department of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran

2 Ph.D. student, Dept. of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran.

3 Dept. of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran.

10.30473/gaa.2026.77165.1855

Abstract

Research Topic and Objective: The main objective of this research is to analyze the relationships among personal norms, moral disengagement, and opportunistic earnings management in state-owned enterprises. The personal norms of managers and their lev-el of moral disengagement play a critical role in shaping managerial behaviors.
Research Methodology: The study is applied, descriptive, and correlational. Data were collected via questionnaires from 225 accountants and financial managers working in state-owned enterprises. Data analysis was conducted using Structural Equation Modeling (SEM) and Smart PLS software.
Research Findings: The findings indicate that personal norms have a positive and significant effect on both opportunistic earnings management and moral disengagement. This suggests that in the studied context, personal norms are more aligned with commitment to organizational goals (including earnings management) rather than the traditional deterrent role. Furthermore, moral disengagement has a direct and significant positive impact on opportunistic earnings management. The mediating role of moral disengagement in the relationship between personal norms and opportunistic earnings management was also statistically significant.
Conclusion and Contribution: By confirming the facilitating role of moral disengagement, this research provides valuable information for policymakers. These insights can form the basis for designing policies aimed at reducing opportunistic behaviors through modifying moral disengagement and strengthening ethical constructs within the public sector environment.
Keywords: Moral Disengagement, Opportunistic Earnings Management, Personal Norms

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History

  • Receive Date: 20 January 2026
  • Revise Date: 22 January 2026
  • Accept Date: 26 January 2026

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