Moral Reasoning as a Determinant of Organizational Citizenship Behaviours: A Study in the Public Accounting Profession

Moral Reasoning as a Determinant of Organizational Citizenship Behaviours: A Study in the Public Accounting Profession

John J. Ryan

Journal of Business Ethics, Volume 33, Number 3

https://doi.org/10.1023/A:1017584021475

Source: WeLib

John J. Ryan’s study focuses on the link between moral reasoning and organizational citizenship behaviours (OCBs) in the public accounting profession. Moral reasoning is the way people decide what is right or wrong when they face ethical situations. OCBs, on the other hand, are voluntary actions that employees take to support their workplace, such as helping coworkers, showing initiative, or being flexible, even though these actions are not part of their formal job description.

The study finds that accountants who have higher levels of moral reasoning are more likely to show stronger OCBs. This means that when professionals think carefully about fairness, responsibility, and ethical principles, they are more willing to go beyond their basic duties. They act responsibly, show concern for others, and contribute positively to their organization, even when such actions are not required.

Ryan’s research highlights the importance of ethical thinking in shaping cooperative and supportive behaviour in professional settings. In fields like accounting, where trust and integrity are essential, moral reasoning plays a key role in building teamwork and maintaining a positive organizational climate.

In simple terms, the study shows that accountants who think more deeply about ethics are also the ones who go the extra mile at work. Their moral reasoning helps them make better decisions and encourages them to support both their colleagues and their organization.

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