David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Jack Alan Reynolds
Learn more about PhilPapers
Journal of Academic Ethics 3 (2-4):89-111 (2005)
This study responds to Bay and Greenberg's (Bay, D.D. and Greenberg, R.R. (2001). The relationship of the DIT and behavior: A replication. Issues in Accounting Education 10(3): 367–380) call to investigate alternative psychometric instruments to measure ethical behavior other than the heavily relied upon Defining Issues Test. The Mach IV scale (Christie, 1970) has been cited in more than 500 published psychological studies; however, it has not been used extensively in the accounting ethics research. This study provides some preliminary evidence on the use of the Mach IV scale in an accounting ethics context. Similar to ethics studies in other academic disciplines, results across two dependent measures indicate accounting students high in Machiavellianism are more likely to view questionable ethical behavior as acceptable. The research findings also indicate that the Machiavellian construct appears to be a better predictor of ethical propensities in comparison to the commonly used Defining Issues Test. The paper concludes with a discussion on how these reported research findings impact the accounting profession and accounting education.
|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
No citations found.
Similar books and articles
Julia N. Karcher (1996). Auditors' Ability to Discern the Presence of Ethical Problems. Journal of Business Ethics 15 (10):1033 - 1050.
Tara J. Shawver & John T. Sennetti (2009). Measuring Ethical Sensitivity and Evaluation. Journal of Business Ethics 88 (4):663 - 678.
Rafik Z. Elias (2006). The Impact of Professional Commitment and Anticipatory Socialization on Accounting Students' Ethical Orientation. Journal of Business Ethics 68 (1):83 - 90.
Sharon Green & James Weber (1997). Influencing Ethical Development: Exposing Students to the AICPA Code of Conduct. [REVIEW] Journal of Business Ethics 16 (8):777-790.
Dann G. Fisher & John T. Sweeney (1998). The Relationship Between Political Attitudes and Moral Judgment: Examining the Validity of the Defining Issues Test. [REVIEW] Journal of Business Ethics 17 (8):905-916.
Monir Zaman Mir (2010). Students' Perceptions of Academic and Business Dishonesty: Australian Evidence. [REVIEW] Journal of Academic Ethics 8 (1):67-84.
John Ferguson, David Collison, David Power & Lorna Stevenson (2011). Accounting Education, Socialisation and the Ethics of Business. Business Ethics 20 (1):12-29.
Kenneth M. Hiltebeitel & Scott K. Jones (1992). An Assessment of Ethics Instruction in Accounting Education. Journal of Business Ethics 11 (1):37 - 46.
Stephen E. Loeb (1994). Ethics and Accounting Doctoral Education. Journal of Business Ethics 13 (10):817 - 828.
David S. Kerr & L. Murphy Smith (1995). Importance of and Approaches to Incorporating Ethics Into the Accounting Classroom. Journal of Business Ethics 14 (12):987 - 995.
Added to index2009-01-28
Total downloads30 ( #62,302 of 1,101,953 )
Recent downloads (6 months)2 ( #192,006 of 1,101,953 )
How can I increase my downloads?