Challenging or Threatening? The Double-Edged Sword Effect of Intelligent Technology Awareness on Accountants’ Unethical Decision-Making

Intelligent technology introduces both opportunities and challenges in the realm of employee ethics. While intelligent technology is widely believed to combat employee unethical behavior by enhancing transparency and reducing discretionary decisions, it may also inadvertently promote unethical conduct by triggering awareness of job substitution (i.e., intelligent technology awareness [ITA]). This study investigates how ITA affects accountants’ unethical decision-making (i.e., UDM). Drawing on the cognitive appraisal theory of stress and self-regulation theory, we theorize a double-edged sword impact of ITA on UDM. Our results suggested that ITA could be appraised either as a challenge, leading to a reduction in self-regulation depletion and subsequent UDM, or as a threat, resulting in an increase in self-regulation depletion and subsequent UDM. Further, we found that organizational support for development attenuated the relationship between ITA and threat appraisal. However, the link was more pronounced when individual adaptability was high. This study offers vital insights for managing employee unethical behavior amid an evolving trend of intelligent technology-induced job replacement. © The Author(s), under exclusive licence to Springer Nature B.V. 2024.