Factors that influence the moral reasoning abilities of accountants: Implications for universities and the profession
Journal of Business Ethics 16 (12-13):1297-1309 (1997)
|Abstract||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||No keywords specified (fix it)|
|Through your library||Configure|
Similar books and articles
G. A. Claypool, D. F. Fetyko & M. A. Pearson (1990). Reactions to Ethical Dilemmas: A Study Pertaining to Certified Public Accountants. Journal of Business Ethics 9 (9):699 - 706.
Paul W. Allen & Chee K. Ng (2001). Self Interest Among CPAs May Influence Their Moral Reasoning. Journal of Business Ethics 33 (1).
Mary D. Maury (2000). A Circle of Influence: Are All the Stakeholders Included? Journal of Business Ethics 23 (1):117 - 121.
Maria Krambia-Kapardis & Anastasios Zopiatis (2011). Personal Values of Accountants and Accounting Trainees in Cyprus. Business Ethics 20 (1):59-70.
John J. Ryan (2001). Moral Reasoning as a Determinant of Organizational Citizenship Behaviors: A Study in the Public Accounting Profession. Journal of Business Ethics 33 (3):233 - 244.
James Poon Teng Fatt (1995). Ethics and the Accountant. Journal of Business Ethics 14 (12):997 - 1004.
Mohammad J. Abdolmohammadi, William J. Read & D. Paul Scarbrough (2003). Does Selection-Socialization Help to Explain Accountants' Weak Ethical Reasoning? Journal of Business Ethics 42 (1):71 - 81.
Jeffrey R. Cohen & Laurie W. Pant (1991). Beyond Bean Counting: Establishing High Ethical Standards in the Public Accounting Profession. Journal of Business Ethics 10 (1):45 - 56.
Nabil Ibrahim & John Angelidis (2009). The Relative Importance of Ethics as a Selection Criterion for Entry-Level Public Accountants: Does Gender Make a Difference? Journal of Business Ethics 85:49 - 58.
Mohammad J. Abdolmohammadi & C. Richard Baker (2006). Accountants' Value Preferences and Moral Reasoning. Journal of Business Ethics 69 (1):11 - 25.
Added to index2009-01-28
Total downloads17 ( #71,160 of 549,198 )
Recent downloads (6 months)1 ( #63,397 of 549,198 )
How can I increase my downloads?