The Relative Importance of Ethics as a Selection Criterion for Entry-Level Public Accountants: Does Gender Make a Difference? [Book Review]
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 85 (1):49 - 58 (2009)
This paper examines public accountants' perceptions of the relative importance of business ethics as a selection criterion for entry-level public accounting positions. Also, it seeks to determine whether gender differences do exist with respect to these perceptions. The data were collected through a survey of 335 professional accountants in four southeastern states. The results show that, among the eight selection factors that were studied, technical competence in accounting, communication skills, and interpersonal skills were the most influential, while professionalism and leadership abilities were the least important. Ethics was ranked fourth by the females and sixth by the males. A multivariate analysis of variance revealed significant differences between the genders with respect to five of the eight factors. The females' scores were higher for ethics and interpersonal skills and lower for conceptual aptitude, strategic thinking, and leadership abilities. Implications for accounting educators and practitioners are discussed
|Keywords||selection accounting ethics communication interpersonal skills professionalism strategic thinking conceptual aptitude|
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References found in this work BETA
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Citations of this work BETA
Javier Garcia-Lacalle & Sheila Ellwood (2015). The Influence of Presence and Position of Women on the Boards of Directors: The Case of NHS Foundation Trusts. Journal of Business Ethics 130 (1):69-84.
Simon S. M. Ho, Annie Yuansha Li, Kinsun Tam & Feida Zhang (2015). CEO Gender, Ethical Leadership, and Accounting Conservatism. Journal of Business Ethics 127 (2):351-370.
Damodar Suar & Jyotiranjan Gochhayat (forthcoming). Influence of Biological Sex and Gender Roles on Ethicality. Journal of Business Ethics.
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