Providing a Model for Accountants’ Psychological Contract and Its Impact on Their Willingness to Report Financial Misconduct
Keywords:
Accountants’ psychological contract, organizational obligations, interactional structures, ethical requirements, willingness to report financial misconductAbstract
This study examines the impact of the psychological contract on accountants’ willingness to report financial misconduct. In terms of methodology, the study is exploratory and, from an analytical perspective, is considered a mixed-methods research. Due to the lack of a coherent framework regarding accountants’ psychological contract, thematic analysis was employed to identify study themes through a review of prior research and interviews with experts. Subsequently, the Delphi method was used to analyze the reliability of the identified dimensions, and finally, in the quantitative phase, the research hypothesis was tested using structural equation modeling and Smart PLS3 software. Data related to the accountants’ psychological contract were collected using a researcher-developed questionnaire, while a standardized questionnaire was used to measure willingness to report financial misconduct. This mixed approach systematically examined the relationship between metacognitive beliefs and professional judgment. The qualitative findings revealed four overarching themes (accountants’ perceptual framework of organizational obligations, interactional structures between accountants and the organization, ethical and professional requirements in the workplace, and support frameworks for accountants), twelve organizing themes (accountants’ perceptions of job security and stability, psychological and emotional support, professional growth and skill development, work–life balance, transparency in organizational communication, fairness in the distribution of resources and opportunities, respect for ethical values, organizational commitment to financial obligations, mutual trust between accountants and the organization, and accountants’ expectations regarding attention to individual needs, a positive work environment, and supportive programs for mental well-being), and thirty-six basic themes. Subsequently, to assess the reliability of the identified organizing themes and to conceptualize them within the context of accountants’ psychological contract, the Delphi method was applied. Based on the evaluation of the mean scores from the first and second Delphi rounds, all dimensions were confirmed. Furthermore, the results of the research hypothesis indicated that accountants’ psychological contract has a positive and significant effect on their willingness to report financial misconduct. The findings of this study indicate that strengthening accountants’ psychological contract can increase their willingness to report financial misconduct, which in turn contributes to improving financial transparency and public trust. From a policy perspective, these findings emphasize the necessity of creating supportive work environments, developing protective policies for whistleblowers, and strengthening an organizational culture based on ethics and justice.
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Copyright (c) 2025 Fatemeh Sanaeirahmati (Author); Javad Ramezani; Seyed Javad Ebrahimian (Author)
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