Reduction in accounting deviant activities: Servant leadership as an effective tool to minimize moral disengagement and deviant behavior in accounting field

Abstract

This research delves into the efficacy of employing servant leadership as a strategic tool for diminishing deviant activities within the accounting sector, specifically targeting moral disengagement and unethical behavior. Acknowledging the prevalence of deviant practices in accounting, the investigation aims to understand how servant leadership can play a role in curtailing moral disengagement and fostering ethical conduct among accounting professionals. By conducting a thorough analysis of servant leadership principles and their impact on mitigating deviant behaviors, this study seeks to offer valuable insights for organizational leaders and policymakers pursuing proactive measures to cultivate a more ethical and responsible accounting environment. The research focus revolves around the reduction of moral disengagement and deviant behavior in the accounting field, positioning servant leadership as a valuable instrument for addressing such behaviors. The survey participants predominantly include individuals in Ho Chi Minh City, primarily aged between 16 and 35. The study adopts a combination of qualitative and quantitative methods for data collectio