David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Jack Alan Reynolds
Learn more about PhilPapers
Journal of Business Ethics 9 (11):839 - 853 (1990)
A framework is presented for studying ethical conduct in public accounting practice. Four levels of analysis are distinguished: individual, local office, multi-office firm and professional institute. Several propositions are derived from the framework and discussed: (1) The effects of ethical vs. unethical behavior on an accountant's prospects for advancement are asymmetrical in nature; (2) the way individuals perceive or frame the decision problem at hand will make an ethical response more or less likely; (3) the economic incentives present in competitive markets influence the work goals of firms and offices, and lead to ethical dilemmas for individuals; and (4) initiatives at the firm or institute level aimed at compliance with professional ethical standards will by themselves have little effect on individual ethical behavior. Research into ethical behavior of practitioners will capture self-conscious and biased responses unless it is designed so as to permit indirect observation and recording of spontaneous comments. To assure valid research findings, practitioners should be interviewed and their motives assessed indirectly. A longitudinal approach is recommended, beginning with students who are choosing an accounting career. Two types of questions for use in these interviews are described.
|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
Rebecca Ann Lind & Tammy Swenson-Lepper (2013). Measuring Sensitivity to Conflicts of Interest: A Preliminary Test of Method. Science and Engineering Ethics 19 (1):43-62.
Harry Hummels (1994). Management and the Use of Business Ethics: Towards an Investigative Ethics. International Journal of Value-Based Management 7 (3):239-253.
Similar books and articles
Katie R. Place (2011). A Qualitative Examination of Public Relations Practitioner Ethical Decision Making and the Deontological Theory of Ethical Issues Management. Journal of Mass Media Ethics 25 (3):226-245.
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.
Yungwook Kim (2003). Ethical Standards and Ideology Among Korean Public Relations Practitioners. Journal of Business Ethics 42 (3):209 - 223.
Julia N. Karcher (1996). Auditors' Ability to Discern the Presence of Ethical Problems. Journal of Business Ethics 15 (10):1033 - 1050.
Don W. Finn, Lawrence B. Chonko & Shelby D. Hunt (1988). Ethical Problems in Public Accounting: The View From the Top. [REVIEW] Journal of Business Ethics 7 (8):605 - 615.
K. Paudel Shishir (forthcoming). Organizational Ethics, Individual Ethics, and Ethical Intentions in International Decision-Making. Journal of Business Ethics.
Irene N. McCarthy (1997). Professional Ethics Code Conflict Situations: Ethical and Value Orientation of Collegiate Accounting Students. [REVIEW] Journal of Business Ethics 16 (12-13):1467-1473.
Howard F. Buchan (2005). Ethical Decision Making in the Public Accounting Profession: An Extension of Ajzen's Theory of Planned Behavior. [REVIEW] Journal of Business Ethics 61 (2):165 - 181.
James C. Wimbush & Jon M. Shepard (1994). Toward an Understanding of Ethical Climate: Its Relationship to Ethical Behavior and Supervisory Influence. [REVIEW] Journal of Business Ethics 13 (8):637 - 647.
Added to index2009-01-28
Total downloads18 ( #90,756 of 1,098,129 )
Recent downloads (6 months)5 ( #56,973 of 1,098,129 )
How can I increase my downloads?