Abstract
The paper attempts to examine the influences on motivations for earnings management from the perspectives of workplace spirituality in Taiwan’s hospitality industry. The findings suggest that workplace spirituality is a new perception of individuals toward their lives and selves under the influence of the workplace. Such influence further affects the individuals on the acknowledgement of self-group relationships, and the actions of individuals. Therefore, spiritual awareness shows a mediating effect between organizational spirituality and earnings management. Moreover, the mediating effect is greater than the direct effect of organizational spirituality on the motivations of earnings management. In addition, this paper proves that there are no significant variances in the awareness of workplace spirituality among people who have different religious beliefs. Most literatures address earnings management from the perspectives of audits or business ethics, and suggest that moral education is the best way to cope with this issue. However, a sole reliance on the awaking and realization of the individual ethics may not be sufficient to amend current chaotic situations regarding earnings management. In fact, earnings management, in essence, is highly relevant to the opportunistic behaviors of management. Key words: Earnings management, workplace spirituality, motivations for earnings management.
Highlights
In recent years, there have been increased incidents of corporate frauds around the world
Based on literature review and focus group interviews, this study found that many studies on workplace spirituality ignore the essence and concepts of the workplaces
This study adopted the perspectives of a Hierarchical Linear Model, and divided workplace spirituality into two aspects, which are spiritual awakening on the individual level, and organizational spirituality on the organizational level
Summary
There have been increased incidents of corporate frauds around the world. At the end of 20th century, people have begun to face spiritual emptiness, moral abnormalities, twisted social values, greed, and all kinds of crimes, against the backdrop of the formation of knowledge economy and the acceleration of material satisfactions due to technological advancements. This has caused an imbalance between material and spiritual life. Harrington et al (2001) indicated that at the beginning of a new century, employees experienced a fundamental change of work values This paradigm shift was as profound as the information age, and such changes began the exploration of spirituality and spiritual feelings resulting from workplaces, which are called “workplace spirituality”. The hierarchical linear model is adopted for analysis in Taiwan‟s hospitality industry, and further analysis confirmed a correlation between workplace spirituality and earnings management among hospitality industry employees in Taiwan
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