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  1. Does Economic Rationalization Decrease or Increase Accounting Professionals’ Occupational Values?Girts Racko - 2019 - Journal of Business Ethics 158 (3):763-777.
    Following corporate accounting scandals there has been an increasing concern with understanding the factors that undermine the occupational values of accounting professionals, which emphasize self-transcendence in the pursuit of public good and openness to change in the pursuit of autonomy and creativity. Prior studies have demonstrated that these values are undermined in economically rationalized organizational environments. Our study advances this research by examining how accounting professionals’ occupational values are influenced by the economic rationalization of countries where they are employed. While (...)
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