An Experimental Study On The Influence Mechanism Of Accountability On Individual Unethical Behavior

In the recent 20 years of "transformation",due to institutional and legal imperfections,violations of morals are universal phenomenon,such as Lucent events,melamine crisis,plasticizer scandal and Shuanghui incident,tax evasion,polluting the environment etc.These Series of unethical behavior not only seriously damaged the credibility of enterprises,endanger their own survival and development,but also damage the public interest.It is not conducive to the healthy and effective development of China's socialist market economy.Therefore,the ethical problems in the management of enterprises have become the fundamental problem of enterprises keeping a foothold on economic society and healthy development of society.In the final analysis,the management of organization is the management of organization members.How to restrain individual unethical behavior and improve the efficiency of enterprise management is the topic of common concern in academia and industry.The fact shows that accountability is an effective restraint mechanism to unethical behavior in organizational management.Exposed to moral dilemmas,accountability make people to uphold the basic ethical principles and make the right moral judgments.The current research on accountability also focuses on the positive effects of the accountability mechanism on the prevention and inhibition of negative behaviors and on the attitudes and performance of employees.In recent years,however,frequent "accountability failure" phenomenon has aroused people's attention.Although scholars have begun to explore the negative impact of accountability,but less research on the accountability of unethical behavior constraints of the phenomenon of failure,as well as the psychological mechanism did a precise discussion.In theory,the mechanism of the impact of the unknown limits the academic community on the accountability and unethical behavior in-depth understanding and discussion.In practice,the management of the accountability mechanism limits the effectiveness of enterprise management to improve the role.Therefore,based on the theory of social contingency model of accountability and the theory of self-control resources,this paper proposes an intermediary regulation model to explore the mechanism of accountability to unethical behavior.First,the paper reviews and summarizes the research results of four variables:accountability,regulation orientation,unethical behavior and self-loss.In experiment 1,the mediating effect of adjusting orientation variables on accountability and unethical behavior was tested,and the mediation effect of ego depletion was verified by experiment 2.Thirdly,SPSS 19.0 statistical tools were used to analyze the data to verify the hypotheses proposed in this study.Finally,combined with the experimental results,the significance and innovation of this study were discussed and the shortcomings and prospects for future research were discussed.In this paper,the following conclusions can be drawn:(1)The interaction between accountability and regulation focus has an effect on unethical behavior.When the individual is oriented to promote orientation,accountability is positively related to unethical behavior.When the individual is oriented to prevention orientation,accountability is negatively related to unethical behavior.(2)The interaction between accountability and regulation focus has an effect on ego depletion.When the individual is oriented to promote orientation,accountability is positively related to ego depletion.When the individual is oriented to prevention orientation,accountability and ego depletion is irrelevant.(3)The intermediary role of ego depletion.Accountability enhances ego depletion,and thus promotes unethical behavior,ego depletion plays a mediating role in the relationship between accountability and unethical behavior.