... net effects and mediation; Fuzzy Set Qualitative Comparative Analysis (fsQCA) to uncover sufficient configurations; and Necessary Condition Analysis ( NCA ) to identify essential prerequisites and bottlenecks. Findings The results show that ethical sensitivity plays a critical mediating role...

... methodologically complemented by a combined importance-performance map analysis and necessary condition analysis. Findings The findings reveal that moral recognition and moral judgment are necessary conditions for predicting accountants’ moral intent. However, in terms of importance and performance, moral...