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 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|
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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 (2008). Professional Ethical Standards, Corporate Social Responsibility, and the Perceived Role of Ethics and Social Responsibility. Journal of Business Ethics 82 (3):657-666.
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