Cognitive complexity, judgement flexibility, and moral reasoning in accounting: Evidence from Sri Lanka
Year: 2025
Type: article
Study design: Observational Study
Abstract: The study examined the influence of cognitive complexity of accounting and judgement flexibility in accounting standards on the quantity and quality of deliberative moral reasoning of accountants in Sri Lanka. It collected data from participants using a questionnaire that measured the cognitive complexity of accounting and three questionnaires that measured the judgement flexibility in three accounting standards. The study used Analysis of Covariance to analyse 100 participant responses. Results showed that lower judgement flexibility in accounting standards and higher cognitive complexity in accounting positively influenced the quantity and quality of moral reasoning. The interaction between the cognitive complexity of accounting and judgement flexibility did not influence the quantity and quality of deliberative moral reasoning. Findings show the implications of the cognitive complexity of accounting and the role that accounting standards play in upholding justice in resolving moral dilemmas encountered by accountants.
Source: Acta Psychologica
Author: Indra Abeysekera
Institution: Ton Duc Thang University
Language: English
Subfield: Information Systems and Management
Field: Decision Sciences
Domain: Social Sciences
Open Access status: gold
Estimated APC paid: $2,670
OpenAlex ID: W4415213926