Ethics in Accounting and Finance
Attribution of blame refers to the process of assigning responsibility for an action or outcome, particularly in situations involving unethical behavior or decisions. This concept is crucial in understanding how individuals and organizations justify their actions and the subsequent moral disengagement that can occur, leading to ethical fading. By attributing blame to external factors or other parties, individuals may distance themselves from the moral implications of their choices, which can obscure the ethical dimensions of their actions.
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