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 114 (2):325-339 (2013)
How tax practitioners approach ethical dilemmas remains generally unexplored in academic literature. We use here Rest’s original Defining Issues Test (Development in judging moral issues. Minneapolis: University of Minnesota Press, 1979; Moral development. Advances in research and theory. New York: Praeger Publishers, 1986), combined with a tax context-specific test and in conjunction with a control group of non-tax specialists, to examine tax practitioners’ moral reasoning in a social and tax context. We investigate: (i) the effect of a tax context on issues raised (finding that practitioners generally reason at lower levels than in social scenarios); (ii) whether the profession attracts people who reason at certain levels (finding that it does not); and (iii) whether practitioners are affected by training/socialization in their professional context (finding that that they are)
|Keywords||DIT Moral reasoning Revenue practitioner Tax practice Tax practitioner|
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References found in this work BETA
James R. Rest & Darcia Narváez (eds.) (1994). Moral Development in the Professions: Psychology and Applied Ethics. L. Erlbaum Associates.
Robert Jackall (1988). Moral Mazes: The World of Corporate Managers. Oxford University Press.
Fiery Cushman, Liane Young & Marc Hauser (2006). The Role of Conscious Reasoning and Intuition in Moral Judgment. Psychological Science 17 (12):1082-1089.
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.
Joshua Greene & Jonathan Haidt (2002). How Does Moral Judgment Work? Trends in Cognitive Sciences 6 (12):517-523.
Citations of this work BETA
Elaine Doyle, Jane Frecknall-Hughes & Barbara Summers (2013). Ethics in Tax Practice: A Study of the Effect of Practitioner Firm Size. Journal of Business Ethics 122 (4):1-19.
Dinah M. Payne & Cecily A. Raiborn (forthcoming). Aggressive Tax Avoidance: A Conundrum for Stakeholders, Governments, and Morality. Journal of Business Ethics.
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