Abeysekera, I. (2025). Cognitive Complexity, Judgement Flexibility, and Moral Reasoning in Accounting: Evidence from Sri Lanka. https://doi.org/10.6084/m9.figshare.30317692

ABSTRACTThe study examined the influence of cognitive complexity of accounting and judgement flexibility in accounting standards on the quantity and quality of deliberative moral reasoning of accountants in Sri Lanka. It collected data from participants using a questionnaire that measured the cognitive complexity of accounting and three questionnaires that measured the judgement flexibility in three accounting standards. The study used Analysis of Covariance to analyse 100 participant responses. Results showed that lower judgement flexibility in accounting standards and higher cognitive complexity in accounting positively influenced the quantity and quality of moral reasoning. The interaction between the cognitive complexity of accounting and judgement flexibility did not affect the quantity and quality of deliberative moral reasoning. Findings reveal the implications of accounting's cognitive complexity and the role accounting standards play in upholding justice when resolving moral dilemmas encountered by accountants.The dataset and supplementary materials relate to the journal article publication: Abeysekera, I. (2025). Cognitive Complexity, Judgement Flexibility, and Moral Reasoning in Accounting: Sri Lankan Evidence. Acta Psychologica, 261, 105785. https://doi.org/10.1016/j.actpsy.2025