The Associations of Spirituality, Adversity Quotient and Ethical Decision Making of Accounting Managers in the Contexts of Financial Management and Corporate Social Responsibility

The objectives of this study are to explore the associations and interactions spirituality, adversity quotient (AQ), ethical decision making (EDM) accounting managers in contexts financial management corporate social responsibility. Additionally, aims evaluate predictive roles spirituality (AQ) on their making. A self-administered questionnaire was utilised collect data from 510 via quantitative approach. research results provide empirical evidence that spiritual wellbeing (SWB) AQ positively correlated with EDM. In particular, personal–communal domain SWB is a significant predictor moral equity, contractualism, egoism deontology, whilst environmental utilitarianism, deontology. terms demographics, religion equity origin ownership dimension control reach dimensions respectively. Overall, individual characteristics, personal values, beliefs, interpersonal relationships significantly influence EDM among managers.