Behavior of State Defense in the VUCA Era: Challenges and Transformation of the Accounting Profession

The behavior of national defense in the accounting profession, especially in the context of ethical decision-making, plays a significant role in influencing ethical choices. The concept of national defense behavior is often associated with the act of whistleblowing, where accountants may choose to report fraudulent activities despite potential individual and professional risks. Accountants are more likely to engage in whistleblowing when they act collectively rather than individually, and organizational support further strengthens this intention. The process of ethical decision-making in accounting is complex and involves multiple factors. Several previous studies have found that moral judgment mediates the relationship between moral recognition and moral intention, indicating that accountants' ethical choices are influenced by their ability to recognize and assess moral issues. However, ethical choices in accounting are also challenged by economic dilemmas and temptations. Ethical dilemmas arise when economic pressures and conflicts of interest arise, potentially leading them to prioritize non-ethical considerations over strictly ethical choices. The study of accounting students revealed that the desire to become rich and lack of self-control can lead to unethical behavior, highlighting the internal and external temptations that accountants must face. In conclusion, national defense behavior in the accounting profession significantly influences ethical choices by encouraging accountants to act ethically, especially in whistleblowing scenarios. However, this heroic attitude is often challenged by economic pressures and personal temptations, underscoring the need for strong organizational support and an ethical framework to guide accountants in making ethical decisions.