Factors that influence the moral reasoning abilities of accountants: Implications for universities and the profession [Book Review]
David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Jack Alan Reynolds
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Journal of Business Ethics 16 (12-13):1297-1309 (1997)
The need to maintain the public trust in the integrity of the accounting profession has led to increased interest in research that examines the moral reasoning abilities (MRA) of Certified Public Accountants (CPAs). This study examines the MRA of CPAs practicing in small firms or as sole practitioners and the factors that affect MRA throughout their working careers.The results indicate that small-firm accounting practitioners exhibit lower MRA than expected for professionals and that age, gender and socio-political beliefs affect the moral reasoning abilities of small-firm practitioners. We also find that completion of an ethics course in college has a positive impact on MRA. Also, the survey respondents indicate overwhelming support for including ethics courses within the business curriculum. Finally, the fact that those accountants with the lowest MRA are the least supportive of ethical training may indicate the need for mandatory, rather than optional, training in ethics both in university and Continuing Professional Education courses.
|Keywords||Philosophy Ethics Business Education Economic Growth Management|
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Citations of this work BETA
Roberta Bampton & Patrick Maclagan (2009). Does a 'Care Orientation' Explain Gender Differences in Ethical Decision Making? A Critical Analysis and Fresh Findings. Business Ethics 18 (2):179-191.
Roberta Bampton & Patrick Maclagan (2005). Why Teach Ethics to Accounting Students? A Response to the Sceptics. Business Ethics 14 (3):290–300.
Susan M. Bosco, David E. Melchar, Laura L. Beauvais & David E. Desplaces (2010). Teaching Business Ethics: The Effectiveness of Common Pedagogical Practices in Developing Students' Moral Judgment Competence. Ethics and Education 5 (3):263 - 280.
Natalia M. Mintchik & Timothy A. Farmer (2009). Associations Between Epistemological Beliefs and Moral Reasoning: Evidence From Accounting. [REVIEW] Journal of Business Ethics 84 (2):259 - 275.
Roberta Bampton & Christopher J. Cowton (2013). Taking Stock of Accounting Ethics Scholarship: A Review of the Journal Literature. [REVIEW] Journal of Business Ethics 114 (3):549-563.
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