Earnings management is “theses management” in management educational research: A review of ethics for behavioural psychology

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  By Sandeep Goel
  Professor

  Journal : Acta Psychologica
  Publisher : Elsevier

Article citation: Goel, S. (2025). Earnings management is “theses management” in management educational research: A review of ethics for behavioural psychology. Acta Psychologica, 258, Article 105216.

Abstract

Purpose

The present article examines, ‘What is the ethical position of academic guides and how do they engage with unethical behavioural practices in management research,’ leading to “theses management” as Earnings Management in the business world. The purpose of this review is to provide a reference guide to the code of conduct in academic writing and to heighten the appreciation of moral regulation (s) in educational psychology.

Design/methodology

It applies a ‘descriptive review approach’ exploring ethical aspects of management research and identifying an integral manipulation dimension. The advice the article proposes is based on the principle of “ethical perseverance” and “technically correct” writing, using theoretical lens of ethics.

Findings

The current article finds the ethical theories of utilitarianism and virtues to be responsible for “what” and “why” of technical errors in management research. It further identifies four vital scientific errors which are pursued by research students as driven by the supervisors while guiding due to lack of competence, either unconscious or conscious. This paper validates the concept of ‘management of theses’ and the ethical subjectivity that has been typically reflective and is usually related to personal ethics.

Implications

It is suggested that management researchers face ethical issues of a specific “discretionary” nature on false stimulation and argue for more explicit acknowledgement of contextual factors involved in the management research. The pursuance of ethics in management research should therefore be seen as a potentially worthwhile project for setting the ground for future ethical representatives.