BỘ GIÁO DỤC VÀ ĐÀO TẠO DẠI HỌC KINH TÉ THÀNH PHÓ HÒ CHÍ MINH BÁO CÁO TONG KÉT ĐỀ TÀI NGHIÊN cưu KHOA HỌC THAM GIA XÉT GIẢI THƯỞNG “NHÀ NGHIÊN CỨU TRẺ UEH” NĂM 2024 TÊN ĐÈ TÀI REDUCTION IN ACCOUNTING DEVIANT ACTIVITIES: SERVANT LEADERSHIP AS AN EFFECTIVE TOOL TO MINIMIZE MORAL DISENGAGEMENT AND DEVIANT BEHAVIOR IN ACCOUNTING FIELD. Thuộc nhóm chuyên ngành : Ke toán - Kiêm toán TP. Hồ Chí Minh, tháng 02 / 2024 TABLE OF CONTENTS LIST OF ABBREVIATIONS. 5 LIST OF TABLES.

6 LIST OF FIGURES. Research background and statement of the problem. Subject and scope of research. Meaning of research.5 CHAPTER 2 - LITERATURE REVIEW AND HYPOTHESIS DEVELOPMENT.

Deviant behavior in accounting. The social learning theory. The social exchange theory. Prior relevant studies.

Research framework and hypothesis development.1 The relationship between Emotional healing and Spirituality in workplace. The relationship between Ethical behaviors and Spirituality in workplace. The relationship between Helping subordinates grow and succeed and Spirituality in workplace. The relationship between Empowering and spirituality in workplace.

The relationship between Emotional healing and Egoism. The relationship between Ethical behaviors and Egoism. The relationship between Helping subordinates grow and succeed and Egoism. The relationship between Empowering and Egoism.

The relationship between Spitituality in workplace, Egoism and Moral disengagement. The relationship between Spirituality in workplace, Egoism, Moral disengagement and Deviant behavior in accounting. 23 CHAPTER 3 - RESEARCH METHOD. Qualitative Research Methods.

Quantitative Research Method. 29 CHAPTER 4 - RESEARCH RESULTS. Description of survey form. Cronbach’s Alpha reliability test of the measurement scale.

Exploratory Factor Analysis (EFA) Analysis. Spirituality in workplace (SW) and Egoism (EG). Deviant behavior in accounting (DB). Results of correlation testing, regression analysis, and model hypothesis testing.

Analysis of correlation matrix between variables. Multiple Linear Regression (MLR) Analysis. Regression analysis between Emotional healing (EH), Ethical behavior (EB), Empowering (EP) and Spirituality in workplace (SW). Regression analysis between Emotional healing (EH), Ethical behavior (EB), Empowering (EP) and Egoism (EG).

Regression analysis between Spirituality in workplace (SW), Egoism (EG) and Moral disengagement (MD). Regression analysis between spirituality in workplace (SW), Egoism (EG), Moral disengagement (MD) and Deviant bahavior in accounting (DB). Regression Results Validation. Assumption of multicollinearity.

Hypothesis Testing of the Study. 49 CHAPTER 5- DISCUSSION AND CONCLUSION. Discussion of results. Limitations and further research.

59 APPENDIX 01 - QUALITATIVE SURVEY QUESTIONNAIRE. 59 APPENDIX 01A - LIST OF RESPONDENTS. 62 APPENDIX 02 - QUESTIONS FOR QUALITY STUDY. 63 APPENDIX 03 - DESCRIBING THE CHARACTERISTICS OF DEMOGRAPHY AND ANALYZING CRONBACH’S ALPHA.

68 APPENDIX 04 - EFA ANALYSIS. 72 ABSTRACT This research delves into the efficacy of employing servant leadership as a strategic tool for diminishing deviant activities within the accounting sector, specifically targeting moral disengagement and unethical behavior. Acknowledging the prevalence of deviant practices in accounting, the investigation aims to understand how servant leadership can play a role in curtailing moral disengagement and fostering ethical conduct among accounting professionals. By conducting a thorough analysis of servant leadership principles and their impact on mitigating deviant behaviors, this study seeks to offer valuable insights for organizational leaders and policymakers pursuing proactive measures to cultivate a more ethical and responsible accounting environment.

The research focus revolves around the reduction of moral disengagement and deviant behavior in the accounting field, positioning servant leadership as a valuable instrument for addressing such behaviors. The survey participants predominantly include individuals in Ho Chi Minh City, primarily aged between 16 and 35. The study adopts a combination of qualitative and quantitative methods for data collectio LIST OF ABBREVIATIONS DB: Deviant behavior in accounting EB: Ethical behavior EG: Egoism EH: Emotional healing EP: Empowering HS: Helping subordinates grow and succeed KMO: Kaiser-Meyer-Olkin MD: Moral disengagement MLR: Multiple Linear Regression SPSS: A analyzing software SW: Spirituality in workplace VIF: Variance inflation factor LIST OF TABLES Table 4. Survey results Table 4.

Descriptive statistics of the study sample Table 4. Results of testing the reliability of the scale for Emotional healing (EH), Ethical behavior (EB), Helping subordinates grow and succeed (HS) and Empowering (EP). KMO and Bartlett's Test result for Emotional healing (EH), Ethical behavior (EB), Helping subordinates grow and succeed (HS) and Empowering (EP) variables Table 4. The total extracted variance for Emotional healing (EH), Ethical behavior (EB), Helping subordinates grow and succeed (HS) and Empowering (EP) variables Table 4.

EFA result for the first time Table 4. KMO and Bartlett's Test result for Emotional healing (EH), Ethical behavior (EB), Helping subordinates grow and succeed (HS) and Empowering (EP) (second time) Table 4. The total extracted variance for Emotional healing (EH), Ethical behavior (EB), and Empowering (EP) variables Table 4. EFA result for second time Table 4.

KMO and Bartlett's Test result for Spirituality in workplace (SW) and Egoism (EG) variables Table 4. The total extracted variance for Spirituality in workplace (SW) and Egoism (EG) variables Table 4. EFA factor matrix for spirituality in workplace (SW) and Egoism (EG) variables Table 4. KMO and Bartlett's Test result for Moral disengagement (MD) variable Table 4.

The total extracted variance for Intention to use variable Table 4. EFA factor matrix for Intention to use variable Table 4. KMO and Bartlett's Test result for Deviant behavior in accounting variable Table 4. The total extracted variance for Deviant behavior in accounting variable Table 4.

EFA factor matrix for Deviant behavior in accounting variable Table 4. The matrix represents the linear relationship between the variables in the model Table 4. Table of criteria to evaluate the fit of the model Table 4. ANOVA model fit test Table 4.

Table of regression results Coefficients Table 4. Table of criteria to evaluate the fit of the model Table 4. ANOVA model fit test Table 4. Table of regression results Coefficients Table 4.

Table of criteria to evaluate the fit of the model Table 4. ANOVA model fit test Table 4. Table of regression results Coefficients Table 4. Table of criteria to evaluate the fit of the model Table 4.

ANOVA model fit test Table 4. Table of regression results Coefficients LIST OF FIGURES Figure 2. Research model of Wang Shuwei, Huang Jiaxin and Sheng Xin (2021) Figure 2. Research model of Mahyarni (2019) Figure 2.

Research model of Omar Khalid Bhatti, Muhammad Irfan, All Osman Oztiirk and Raj Maham (2022) Figure 2. Research model of Jay Prakash Mulki, Fernando Jaramillo, William B. Research model of Pablo Zoghbi-Manrique-de-Lara (2011) Figure 2. Research model of Shenjiang Mo and Junqi Shi (2017) Figure 2.

Research model of Mary Kay Copeland (2016) Figure 2. Research model of Okechukwu Ethelbert Amah & Kabiru Oyetuunde (2020) Figure 2. The research model proposed by the authors Figure 3. Research process 1 CHAPTER 1 - INTRODUCTION 1.

Research background and statement of the problem In recent years, there has been a discernible uptick in scholarly inquiries delving into the realm of detrimental employee attitudes and behaviors, notably workplace deviance, which has garnered significant attention in organizational research (Liao et al., 2004; Neubert and Roberts, 2013). Of particular interest is the observation that accounting employees appear to exhibit a heightened susceptibility to these negative behaviors, as evidenced in studies conducted by Mitchell and Ambrose (2007). This inclination toward deviance poses a considerable challenge as it undermines established norms crucial for fostering effective team dynamics and achieving organizational objectives (Mayer et al., 2009; Robinson and Bennett, 1995). Consequently, researchers have intensified efforts to identify factors that could serve as buffers against employee deviance, exploring potential antecedents at both the individual and team levels (Mulki et al.

This multifaceted exploration seeks to unravel the intricate interplay of personal characteristics, contextual factors, and leadership dynamics that influence employee conduct within organizational settings. Recent inquiries have shed light on the pivotal role of leadership styles in shaping the attitudes and behaviors of organizational members. Empirical evidence suggests that employees under the stewardship of ethical and servant leaders experience lower levels of stress and higher levels of job satisfaction (Schaufeli and Bakker, 2004; Sharif and Scandura, 2013). Against this backdrop, servant leadership has emerged as a promising avenue for mitigating employee burnout and curbing deviant behavior, while concurrently enhancing overall work performance (Resick et al., 2013; Taylor and Pattie, 2014; Walumbwa et al.

Servant leaders, characterized by their altruistic and ethical orientation, serve as compelling role models, eliciting admiration and respect from their subordinates. Their actions and behaviors resonate with organizational members, instilling a sense of purpose and reinforcing positive norms within the organizational culture (Trevino el al., 2000, 2003; Brown el al. By embodying ethical principles and demonstrating a genuine concern for the well-being of their followers, servant leaders foster an environment conducive to ethical conduct and foster a climate of trust and collaboration within the organization. However, amidst the considerable strides made in understanding the implications of servant leadership in organizational settings, a crucial question continues to linger regarding the intricate psychological mechanisms that underlie the relationship between servant leadership dimensions and characteristics and individual deviant behavior and work performance, especially in the accounting filed.

While extant literature has predominantly explored the positive impact of servant leadership at the team or organizational level (Kalshoven et al., 2011), delving into how servant leadership fosters a team-level ethical culture/climate that subsequently influences individual employees' ethical and unethical cognition and behavior (Mayer et al., 2010; Schaubroeck et al., 2012), a notable gap remains in understanding the specific psychological mechanisms through which servant leadership mitigates individual deviant behavior. Drawing upon the conservation of resources theory as a theoretical framework, we posit that servant leadership functions as a crucial moderator in reducing deviant behavior in accounting 2 field by augmenting employees’ psychological resources and curtailing surface acting tendencies because this filed is such a sensitive one that people can vulnerable to engage in unethical behaviors. As elucidated by Brown et al. (2005), employees tend to view their leaders as role models and, through a myriad of leader-member interactions, develop an ethical lens through which they perceive both their leader and the organizational ethos.

Within this context, the presence of a servant leader cultivates an environment characterized by enhanced psychological resources, particularly fostering interpersonal trust among employees (Dirks and Ferrin, 2002; Hobfoll, 1989; Sharif and Scandura, 2013). Furthermore, under the tutelage of a servant leader, employees benefit from a heightened sense of psychological safety, bolstered by an atmosphere of mutual respect and support. This reservoir of psychological resources serves as a protective buffer against the allure of deviant behaviors of accounting employees, providing employees with the resilience and fortitude to navigate challenges with integrity and moral clarity (Masterson et al., 2000; Podsakoff et al. Consequently, employees are less inclined to engage in behaviors that contravene organizational norms or undermine team cohesion, thereby contributing to a more harmonious and productive work environment.

Moreover, the positive influence of servant leadership extends beyond mitigating accounting deviant behavior to encompass fostering employee well­ being and enhancing work performance. By nurturing a culture of empathy, compassion, and inclusivity, servant leaders cultivate a sense of belongingness and psychological fulfillment among accounting employees, thereby engendering greater job satisfaction and commitment (Liden el al., 2008; Walumbwa et al. This, in turn, translates into tangible improvements in work performance metrics, as employees are more motivated and engaged in their roles, leading to enhanced productivity and organizational effectiveness (Eiscnbcrgcr Ct al., 2002; Luthans Ct al. In essence, servant leadership serves as a catalyst for fostering a virtuous cycle of ethical behavior, psychological well-being, and organizational success, underscoring its pivotal role in shaping the dynamics of modern workplaces.

Through its emphasis on humility, empathy, and servant-hearted leadership, servant leadership emerges as a transformative force that transcends conventional leadership paradigms, heralding a new era of servant leadership grounded in principles of service and stewardship. Moreover, in such an environment, they are more likely to feel able to express their inner feelings without creating an undesirable image in the workplace spirituality (Hochschild 1983).