Moderated Mediation of Ethical Considerations between Individual Values and Values in the Actual Practice of the CPA Profession

摘要: CPA Baby Boomers, Generation X, Y or Millennials and the latest addition, Z, possess unique characteristics, workplace values ethics. This study focused on how ethical considerations directly indirectly affect of CPAs. The participants are five hundred forty-one (n=541) Z Filipino professional accountants among four different sectors namely academe education, commerce & industry, government public practice. A partial least square-structural equation modeling (PLS-SEM) including mediation moderation analysis were used to determine direct indirect effects. Using Schwartz motivational values, revealed that there is a positive significant relationship between self-transcendence (benevolence universalism) openness change (self-direction stimulation) as practicing There negative but conservation (tradition security) self-enhancement (power achievement) with values. Also, significantly considerations, while (or strict adherence CPA’s code ethics) influence in Lastly, further workforce generation has moderating effect actual practice Ethical have no mediating individual universalism), generations CPAs