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
Learn more about PhilPapers
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||No keywords specified (fix it)|
|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
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.
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.
Peter E. Mudrack & E. Sharon Mason (2013). Ethical Judgments: What Do We Know, Where Do We Go? [REVIEW] Journal of Business Ethics 115 (3):575-597.
Pablo Ruiz-Palomino & Ricardo Martinez-Cañas (2011). Supervisor Role Modeling, Ethics-Related Organizational Policies, and Employee Ethical Intention: The Moderating Impact of Moral Ideology. Journal of Business Ethics 102 (4):653-668.
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. [REVIEW] 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):29 - 35.
Mary D. Maury (2000). A Circle of Influence: Are All the Stakeholders Included? [REVIEW] 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. [REVIEW] 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. [REVIEW] 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? [REVIEW] Journal of Business Ethics 85 (1):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 downloads21 ( #82,827 of 1,102,917 )
Recent downloads (6 months)4 ( #84,702 of 1,102,917 )
How can I increase my downloads?