Journal of Business Ethics 10 (10):739 - 747 (1991)
|Abstract||This study investigates the judgments made by accounting majors when confronted with selected ethical dilemmas that pertain to accounting practice. Drawing upon literature in philosophy and moral psychology, it then examines these judgments for potential gender differences. Five case studies, each involving a specific ethical dilemma that a practicing accountant might face, were administered to 151 acounting majors (males = 67; females = 84), in four sections of intermediate accounting II at a large, state university. The results suggest that although the vast majority of participants wouldnot engage in unethical behavior, a reasonable opportunity exists to improve the participants' ethical awareness. The results do not, however, support the existence of gender differences in ethical judgments.|
|Keywords||No keywords specified (fix it)|
|Categories||categorize this paper)|
|Through your library||Configure|
Similar books and articles
Patricia Casey Douglas, Ronald A. Davidson & Bill N. Schwartz (2001). The Effect of Organizational Culture and Ethical Orientation on Accountants' Ethical Judgments. Journal of Business Ethics 34 (2):101 - 121.
Steven E. Kaplan (2001). Ethically Related Judgments by Observers of Earnings Management. Journal of Business Ethics 32 (4):285 - 298.
Nonna Martinov-Bennie & Gary Pflugrath (2009). The Strength of an Accounting Firm's Ethical Environment and the Quality of Auditors' Judgments. Journal of Business Ethics 87 (2):237 - 253.
Pedro Augusto Marques & José Azevedo-Pereira (2009). Ethical Ideology and Ethical Judgments in the Portuguese Accounting Profession. Journal of Business Ethics 86 (2):227 - 242.
Julia N. Karcher (1996). Auditors' Ability to Discern the Presence of Ethical Problems. Journal of Business Ethics 15 (10):1033 - 1050.
Shohreh A. Kaynama, Algin King & Louise W. Smith (1996). The Impact of a Shift in Organizational Role on Ethical Perceptions: A Comparative Study. [REVIEW] Journal of Business Ethics 15 (5):581 - 590.
Elsie C. Ameen, Daryl M. Guffey & Jeffrey J. McMillan (1996). Gender Differences in Determining the Ethical Sensitivity of Future Accounting Professionals. Journal of Business Ethics 15 (5):591 - 597.
Deborah L. Leitsch (2004). Differences in the Perceptions of Moral Intensity in the Moral Decision Process: An Empirical Examination of Accounting Students. [REVIEW] Journal of Business Ethics 53 (3):313-323.
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.
Aileen Smith & Violet Rogers (2000). Ethics-Related Responses to Specific Situation Vignettes: Evidence of Gender-Based Differences and Occupational Socialization. Journal of Business Ethics 28 (1):73 - 86.
Added to index2009-01-28
Total downloads9 ( #122,297 of 722,700 )
Recent downloads (6 months)1 ( #60,006 of 722,700 )
How can I increase my downloads?