David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Ezio Di Nucci
Jack Alan Reynolds
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Journal of Business Ethics 24 (3):223 - 244 (2000)
This study investigates professional tax practitioners' ethical judgments and behavioral intentions in cases involving client pressure to adopt aggressive reporting positions, an issue that has been identified as the most difficult ethical/moral problem facing public accounting practitioners. The multidimensional ethics scale (MES) was used to measure the extent to which a hypothetical behavior was consistent with five ethical philosophies (moral equity, contractualism, utilitarianism, relativism, and egoism). Responses from a sample of 67 tax professionals supported the existence of all dimensions of the MES other than egoism. Regressions of ethical judgments and behavioral intentions on the MES dimensions indicate that ethical decision making is most heavily influenced by the moral equity dimension, followed by the contractualism dimension. In contrast, the utilitarianism and relativism dimensions were only related to ethical judgments and behavioral intentions in isolated instances.
|Keywords||Philosophy Ethics Business Education Economic Growth Management|
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Citations of this work BETA
Michael J. O'Fallon & Kenneth D. Butterfield (2005). A Review of the Empirical Ethical Decision-Making Literature: 1996-2003. [REVIEW] Journal of Business Ethics 59 (4):375 - 413.
Michael J. O’Fallon & Kenneth D. Butterfield (2005). A Review of The Empirical Ethical Decision-Making Literature: 1996–2003. [REVIEW] Journal of Business Ethics 59 (4):375-413.
Peter E. Mudrack & E. Sharon Mason (2013). Ethical Judgments: What Do We Know, Where Do We Go? [REVIEW] Journal of Business Ethics 115 (3):575-597.
Howard F. Buchan (2005). Ethical Decision Making in the Public Accounting Profession: An Extension of Ajzen's Theory of Planned Behavior. [REVIEW] Journal of Business Ethics 61 (2):165 - 181.
Sean R. Valentine & Terri L. Rittenburg (2007). The Ethical Decision Making of Men and Women Executives in International Business Situations. Journal of Business Ethics 71 (2):125 - 134.
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