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Exploring the Relationship between Fear of Negative Evaluation and Moral Self-Censorship in Accountants: The Moderating Role of Moral Growth Mindset
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Hossein Rajabdorri   |
| , hosrado@gmail.com |
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Abstract: (10 Views) |
Background: Fear of negative evaluation (FNE) as a psychological factor can force individuals to remain silent about the existing moral situation and, as a result, moral self-censorship (MSC). One of the factors that can reduce the intensity of this relationship is the moral growth mindset (MGM). The aim of this study is to investigate the relationship between FNE and MSC in accountants with the moderating role of MGM.
Method: The present study is descriptive-correlational and its population consists of active accountants in the country. The selected sample consists of 189 people who were selected using convenience sampling. The study variables were also examined based on standard questionnaires and adjusted accordingly to the research variables, with the opinion of experts. Also, the time period studied is 2024-5. Structural equations in Smart PLS software were used to analyze the findings.
Results: The findings showed that there is a positive and significant relationship between FNE and MSC, and the intensity of this negative relationship is reduced by the presence of the moderating variable of MGM. Also, a negative and significant relationship was observed between MGM and MSC.
Conclusion: Based on the findings, a better understanding of the FNE as a barrier to expressing ethical concerns among accountants can help promote ethical culture by designing effective interventions. Practical use of the findings by managers and planners can also help create a supportive organizational culture so that employees raise ethical issues without FNE and play a more active role in maintaining the integrity of the organization. |
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| Keywords: Fear of Negative Evaluation, Moral Self-Censorship, Moral Growth Mindset |
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Full-Text [PDF 580 kb]
(13 Downloads)
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Type of Study: Research |
Subject:
Special
Received: 2025/04/26 | Accepted: 2025/06/30 | Published: 2026/05/28
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