David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Ezio Di Nucci
Jonathan Jenkins Ichikawa
Jack Alan Reynolds
Learn more about PhilPapers
Journal of Business Ethics 31 (3):233 - 244 (2001)
It is believed that the atmosphere in which employees carry out their responsibilities influences whether employees will behave ethically. An important factor contributing to the integrity of the financial reporting process is the tone set by senior management (i.e., the corporate environment). This study was conducted to describe financial accountants'' perceptions of management''s ethical standards. These perceptions are based on both management''s actions and management''s expectations of the employee. This researcher also attempted to identify demographic variables that are related to these perceptions. The results are based on a survey mailed to 400 CPAs who prepare financial reports. Accountants generally perceive management''s conduct as ethical and believe that management expects them to behave ethically. Of particular interest is that respondents have more positive attitudes about management''s expectations of them than they do about management''s own actions in terms of ethical behavior. The majority of respondents reported at least some pressure to achieve short-term performance targets. Management level, industry, size of an organization, and gender were all found to be related to employee perceptions.
|Keywords||accountants business environment ethics internal control perceptions|
|Categories||categorize this paper)|
Setup an account with your affiliations in order to access resources via your University's proxy server
Configure custom proxy (use this if your affiliation does not provide a proxy)
|Through your library|
References found in this work BETA
No references found.
Citations of this work BETA
Sean Valentine & Gary Fleischman (2008). Ethics Programs, Perceived Corporate Social Responsibility and Job Satisfaction. Journal of Business Ethics 77 (2):159 - 172.
Sean Valentine & Gary Fleischman (2008). Professional Ethical Standards, Corporate Social Responsibility, and the Perceived Role of Ethics and Social Responsibility. Journal of Business Ethics 82 (3):657 - 666.
Donna D. Bobek, Amy M. Hageman & Robin R. Radtke (2010). The Ethical Environment of Tax Professionals: Partner and Non-Partner Perceptions and Experiences. [REVIEW] Journal of Business Ethics 92 (4):637 - 654.
Nabil Ibrahim & John Angelidis (2009). The Relative Importance of Ethics as a Selection Criterion for Entry-Level Public Accountants: Does Gender Make a Difference? [REVIEW] Journal of Business Ethics 85 (1):49 - 58.
Sean Valentine & Gary Fleischman (2007). Ethics Programs, Perceived Corporate Social Responsibility and Job Satisfaction. Journal of Business Ethics 77 (2):159-172.
Similar books and articles
Jeanne M. David, Jeffrey Kantor & Ira Greenberg (1994). Possible Ethical Issues and Their Impact on the Firm: Perceptions Held by Public Accountants. [REVIEW] Journal of Business Ethics 13 (12):919 - 937.
William E. Shafer (2002). Ethical Pressure, Organizational-Professional Conflict, and Related Work Outcomes Among Management Accountants. Journal of Business Ethics 38 (3):263 - 275.
Glen D. Moyes & Kyungjoo Park (1997). Chief Financial Officers' Perceptions Concerning the Ima's Standards of Ethical Conduct. Journal of Business Ethics 16 (2):189-194.
Adrian Thornhill (2008). Downsizing and Restructuring in Smaller Firms. Business and Professional Ethics Journal 27 (1/4):103-116.
Marilyn Fischer & Kenneth Rosenzweig (1995). Attitudes of Students and Accounting Practitioners Concerning the Ethical Acceptability of Earnings Management. Journal of Business Ethics 14 (6):433 - 444.
Srecko Goic (1999). Employees' Attitudes Towards Employee Ownership and Financial Participation in Croatia: Experiences and Cases. [REVIEW] Journal of Business Ethics 21 (2-3):145 - 155.
George J. Staubus (2005). Ethics Failures in Corporate Financial Reporting. Journal of Business Ethics 57 (1):5 - 15.
Stephen E. Loeb & Suzanne N. Cory (1989). Whistleblowing and Management Accounting: An Approach. [REVIEW] Journal of Business Ethics 8 (12):903 - 916.
Elizabeth Dreike Almer, Audrey A. Gramling & Steven E. Kaplan (2008). Impact of Post-Restatement Actions Taken by a Firm on Non-Professional Investors' Credibility Perceptions. Journal of Business Ethics 80 (1):61 - 76.
Charles J. Woelfel (1986). Standards of Ethical Conduct for Management Accountants. Journal of Business Ethics 5 (5):365 - 371.
Added to index2009-01-28
Total downloads18 ( #216,586 of 1,934,424 )
Recent downloads (6 months)1 ( #434,207 of 1,934,424 )
How can I increase my downloads?