Ethics in Accounting and Finance
Displacement of responsibility refers to a psychological mechanism where individuals reduce their sense of accountability for unethical actions by attributing the responsibility to others or external circumstances. This can lead to ethical fading, as individuals become less aware of the moral implications of their choices and decisions. When people feel that they are not the primary agents of an action, they may be more likely to engage in unethical behavior without a sense of guilt or regret.
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