A new research paper notes that, “Business controllers play
a fiduciary role to ensure the integrity of financial reporting.” So, what
makes these financial professionals bend or break the rules under pressure? It
may result from being too sensitive to the feelings of others and mirroring their
emotions. In other words, empathetic accountants may have a tendency to be less
ethical.
The paper’s researchers found a correlation between the subjects’ emotional sensitivity and their willingness to flout the rules. The findings also suggest why the stereotypical reserved accountant remains controlled amidst an ocean of emotional pressures. For more information, read the research paper, Why Controllers Compromise on Their Fiduciary Duties: EEG Evidence on the Role of the Human Mirror Neuron System, to be published in the journal Accounting, Organizations and Society.
The paper’s researchers found a correlation between the subjects’ emotional sensitivity and their willingness to flout the rules. The findings also suggest why the stereotypical reserved accountant remains controlled amidst an ocean of emotional pressures. For more information, read the research paper, Why Controllers Compromise on Their Fiduciary Duties: EEG Evidence on the Role of the Human Mirror Neuron System, to be published in the journal Accounting, Organizations and Society.
