Journal of Business Ethics 24 (3):223 - 244 (2000)
This study investigates professional tax practitioners' ethical judgments and behavioral intentions in cases involving client pressure to adopt aggressive reporting positions, an issue that has been identified as the most difficult ethical/moral problem facing public accounting practitioners. The multidimensional ethics scale (MES) was used to measure the extent to which a hypothetical behavior was consistent with five ethical philosophies (moral equity, contractualism, utilitarianism, relativism, and egoism). Responses from a sample of 67 tax professionals supported the existence of all dimensions of the MES other than egoism. Regressions of ethical judgments and behavioral intentions on the MES dimensions indicate that ethical decision making is most heavily influenced by the moral equity dimension, followed by the contractualism dimension. In contrast, the utilitarianism and relativism dimensions were only related to ethical judgments and behavioral intentions in isolated instances.
|Keywords||Philosophy Ethics Business Education Economic Growth Management|
|Categories||categorize this paper)|
References found in this work BETA
No references found.
Citations of this work BETA
A Review of the Empirical Ethical Decision-Making Literature: 1996-2003. [REVIEW]Michael J. O'Fallon & Kenneth D. Butterfield - 2005 - Journal of Business Ethics 59 (4):375 - 413.
A Review of The Empirical Ethical Decision-Making Literature: 1996–2003. [REVIEW]Michael J. O’Fallon & Kenneth D. Butterfield - 2005 - Journal of Business Ethics 59 (4):375-413.
Ethical Decision Making in the Public Accounting Profession: An Extension of Ajzen's Theory of Planned Behavior. [REVIEW]Howard F. Buchan - 2005 - Journal of Business Ethics 61 (2):165 - 181.
Ethical Judgments: What Do We Know, Where Do We Go? [REVIEW]Peter E. Mudrack & E. Sharon Mason - 2013 - Journal of Business Ethics 115 (3):575-597.
The Ethical Decision Making of Men and Women Executives in International Business Situations.Sean R. Valentine & Terri L. Rittenburg - 2007 - Journal of Business Ethics 71 (2):125 - 134.
Similar books and articles
The Ethical Environment of Tax Practitioners: Western Australian Evidence. [REVIEW]Rex L. Marshall, Robert W. Armstrong & Malcolm Smith - 1998 - Journal of Business Ethics 17 (12):1265-1279.
Spanish and American Business Professionals' Ethical Evaluations in Global Situations.Sean R. Valentine & Terri L. Rittenburg - 2004 - Journal of Business Ethics 51 (1):1-14.
The Moderating Effect of Individuals' Perceptions of Ethical Work Climate on Ethical Judgments and Behavioral Intentions.Tim Barnett & Cheryl Vaicys - 2000 - Journal of Business Ethics 27 (4):351 - 362.
Tax Practitioners' Ethical Sensitivity: A Model and Empirical Examination. [REVIEW]Scott A. Yetmar & Kenneth K. Eastman - 2000 - Journal of Business Ethics 26 (4):271 - 288.
Individual Difference Variables, Ethical Judgments, and Ethical Behavioral Intentions.Gene Brown - 1999 - Business Ethics Quarterly 9 (2):183-206.
Added to index2009-01-28
Total downloads16 ( #285,175 of 2,132,850 )
Recent downloads (6 months)1 ( #388,508 of 2,132,850 )
How can I increase my downloads?
There are no threads in this forum
Nothing in this forum yet.