References in work:

Donald F. Arnold, Richard A. Bernardi, Presha E. Neidermeyer & Josef Schmee (2005). Personal Versus Professional Ethics in Confidentiality Decisions: An Exploratory Study in Western Europe.

24 found
Order:
Are we missing references?

PhilPapers citations & references are currently in beta testing. We expect to add many more in the future.

Meanwhile, you can use our bibliography tool to import references for this or another work.

Or you can directly add references for the above work:

  1.  68
    Confidentiality Decisions: The Reasoning Process of CPAS in Resolving Ethical Dilemmas. [REVIEW]Barbara L. Adams, Fannie L. Malone & Woodrow James - 1995 - Journal of Business Ethics 14 (12):1015 - 1020.
    As in other professions, such as law and medicine, accounting has a Code of Professional Conduct (Code) that members are expected to abide by. In today''s legalistic society, however, the question of what is the right thing to do, is often confused with what is legal? In many instances, this may present a conflict between adhering to the Code and doing what some may perceive as proper ethical behavior. This paper examines (1) the reasoning process that CPAs use in resolving (...)
    Direct download (5 more)  
     
    Export citation  
     
    My bibliography   7 citations  
  2.  62
    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.
    Dimensions of the ethical work climate, as conceptualized by Victor and Cullen (1988), are potentially important influences on individual ethical decision-making in the organizational context. The present study examined the direct and indirect effects of individuals' perceptions of work climate on their ethical judgments and behavioral intentions regarding an ethical dilemma. A national sample of marketers was surveyed in a scenario-based research study. The results indicated that, although perceived climate dimensions did not have a direct effect on behavioral intentions, there (...)
    Direct download (5 more)  
     
    Export citation  
     
    My bibliography   54 citations  
  3.  64
    Examining the Decision Process of Students' Cheating Behavior: An Empirical Study. [REVIEW]Richard A. Bernardi, Rene L. Metzger, Ryann G. Scofield Bruno, Marisa A. Wade Hoogkamp, Lillian E. Reyes & Gary H. Barnaby - 2004 - Journal of Business Ethics 50 (4):397-414.
    This research examines the association between attitudes on cheating and cognitive moral development. In this research, we use Rest's (1979a) Defining Issues Test, the Attitudes on Honesty Scale (Authors) and Academic Integrity Index (Authors); the last two are adaptations of the DIT. A total of 220 students from three universities participated in the study (66 psychology majors and 154 business majors). The data indicate that 66.4 percent of the students reported that they cheated in high school, college, or both high (...)
    Direct download (8 more)  
     
    Export citation  
     
    My bibliography   17 citations  
  4.  11
    Ethical Codes of Conduct: Deficient in Guidance for the Canadian Accounting Profession. [REVIEW]Leonard J. Brooks - 1989 - Journal of Business Ethics 8 (5):325 - 335.
    Current trends toward increased pace, more complex substance and lower tolerance of error have caused the financial marketplace to rely more heavily on the integrity of financial data and, therefore, of those who prepare the financial statements. At the same time, these trends place higher challenges before professional accountants and it is essential that they have excellent ethical guidance to live up to modern expectations. However, in view of the current codes of conduct, an accountant may not have a clear (...)
    Direct download (5 more)  
     
    Export citation  
     
    My bibliography   5 citations  
  5. Ethical Issues in Professional Life.Joan C. Callahan (ed.) - 1988 - Oxford University Press.
    When (if ever) may a professional deceive a client for the client's own good? Under what conditions (if any) is whistle-blowing morally required? These are just some of the questions that scholars as diverse as Michael D. Bayles, Thomas Nagel, Sissela Bok, Jessica Mitford, and Peter A. French confront in this stimulating anthology. Organized around philosophical issues such as the moral foundations of professional ethics, models of the professional-client relationship, deception, informed consent, privacy and confidentiality, professional dissent, and professional virtue, (...)
     
    Export citation  
     
    My bibliography   7 citations  
  6.  41
    Reactions to Ethical Dilemmas: A Study Pertaining to Certified Public Accountants. [REVIEW]G. A. Claypool, D. F. Fetyko & M. A. Pearson - 1990 - Journal of Business Ethics 9 (9):699 - 706.
    This study discusses how perceptions of ethics are formed by certified public accountants (CPAs). Theologians are used as a point of comparison. When considering CPA ethical dilemmas, both subject groups in this research project viewed confidentiality and independence as more important than recipient of responsibility and seriousness of breach. Neither group, however, was insensitive to any of the factors presented for its consideration. CPA reactions to ethical dilemmas were governed primarily by provisions of the CPA ethics code; conformity to that (...)
    Direct download (5 more)  
     
    Export citation  
     
    My bibliography   15 citations  
  7.  58
    The Effect of Organizational Culture and Ethical Orientation on Accountants' Ethical Judgments.Patricia Casey Douglas, Ronald A. Davidson & Bill N. Schwartz - 2001 - Journal of Business Ethics 34 (2):101 - 121.
    This paper examines the relationship between organizational ethical culture in two large international CPA firms, auditors'' personal values and the ethical orientation that those values dictate, and judgments in ethical dilemmas typical of those that accountants face. Using an experimental task consisting of multiple judgments designed to vary in "moral intensity" (Jones, 1991), and unique as well as tried-and-true approaches to variable measurements, this study examined the judgments of more than three hundred participants in our study. ANCOVA and path analysis (...)
    Direct download (5 more)  
     
    Export citation  
     
    My bibliography   71 citations  
  8.  8
    A Content Analysis of Codes of Ethics From Fifty‐Seven National Accounting Organisations.Brian Farrell & Deirdre Cobbin - 2000 - Business Ethics 9 (3):180–190.
  9.  46
    Ethics and the Accountant.James Poon Teng Fatt - 1995 - Journal of Business Ethics 14 (12):997 - 1004.
    Every profession requires special knowledge and skills, and each professional is expected to possess certain essential personal qualities. Likewise, in the accounting profession, accountancy students need to possess certain essential personal qualities that their employers look for. The growing concern over the ethics of professionals makes it important consider the perceptions of the public, students, and accountants of the values of accounts in the working world.A questionnaire was given to a sample population of 500 which included the public, accounting students, (...)
    Direct download (5 more)  
     
    Export citation  
     
    My bibliography   5 citations  
  10.  12
    Truth or Consequences: A Study of Critical Issues and Decision Making in Accounting. [REVIEW]Annetta M. Gibson & Albert H. Frakes - 1997 - Journal of Business Ethics 16 (2):161-171.
    This study applies a theoretical framework, the theory of reasoned action, to the examination of unethical decision making in job-related situations encountered by CPAs. A survey methodology was employed in which respondents were asked to use both self-reported and randomized response techniques for reporting unethical behavior. The results indicate that individuals are unwilling to accurately report either unethical behavior or intention, particularly in situations where there is no question as to the unacceptability of the action or the potential penalty as (...)
    Direct download (7 more)  
     
    Export citation  
     
    My bibliography   11 citations  
  11.  1
    Business Students' and Practitioners' Ethical Decisions Over Time.James R. Glenn Jr & M. Frances Van Loo - 1993 - Journal of Business Ethics 12 (11):835-847.
    This paper compares the ethical decisions and attitudes of business students and practitioners. Recent unpublished data from a national study of over 1600 students are contrasted with information reported previously. Students are found consistently to make less ethical choices than practitioners, and there is some indication that students are making less ethical choices in the 1980s than in the 1960s. In addition, both students and practitioners agree that buyers should beware, view the role of business more narrowly, and find fewer (...)
    Direct download (3 more)  
     
    Export citation  
     
    My bibliography   5 citations  
  12.  14
    Business Students' and Practitioners' Ethical Decisions Over Time.James R. Glenn & M. Frances Loo - 1993 - Journal of Business Ethics 12 (11):835 - 847.
    This paper compares the ethical decisions and attitudes of business students and practitioners. Recent unpublished data from a national study of over 1600 students are contrasted with information reported previously. Students are found consistently to make less ethical choices than practitioners, and there is some indication that students are making less ethical choices in the 1980s than in the 1960s. In addition, both students and practitioners agree that buyers should beware, view the role of business more narrowly, and find fewer (...)
    Direct download (7 more)  
     
    Export citation  
     
    My bibliography   17 citations  
  13. Engineering Ethics Concepts and Cases.C. E. Harris, Michael S. Pritchard & Michael J. Rabins - 1995
     
    Export citation  
     
    My bibliography   52 citations  
  14.  60
    The Role of Professional Codes in Regarding Ethical Conduct.Nicola Higgs-Kleyn & Dimitri Kapelianis - 1999 - Journal of Business Ethics 19 (4):363 - 374.
    This paper investigates the regulation of ethical behavior of professionals. Ethical perceptions of South African professionals operating in the business community (specifically accountants, lawyers and engineers) concerning their need for and awareness of professional codes, and the frequency and acceptability of peer contravention of such codes were sought. The existence of conflict between corporate codes and professional codes was also investigated. Results, based on 217 replies, indicated that the professionals believe that codes are necessary and are relatively aware of the (...)
    Direct download (5 more)  
     
    Export citation  
     
    My bibliography   14 citations  
  15.  14
    Organizational Influence in a Model of the Moral Decision Process of Accountants.Scott K. Jones & Kenneth M. Hiltebeitel - 1995 - Journal of Business Ethics 14 (6):417 - 431.
    This paper reports on a survey that investigated the moral decision processes of accountants. A formal belief revision model is adapted and hypotheses based on theorizations from the cognitive-developmental school are tested. The moral decision processes of accountants are hypothesized to be influenced by professional expectations, organizational expectations and internalized expectations. Subjects provided specific demographic data and were asked to access the appropriateness of fourteen principles for making moral decisions in business. Subjects were also asked to indicate which of the (...)
    Direct download (6 more)  
     
    Export citation  
     
    My bibliography   20 citations  
  16.  23
    The Behavioural Effects of Corporate Ethical Codes: Empirical Findings and Discussion.Einar Marnburg - 2000 - Business Ethics 9 (3):200–210.
    The use of corporate ethical codes has been increasing. It is argued that the use of ethical codes solely as an instrument in a company’s image management is morally questionable. Therefore, the introduction and use of ethical codes must have the intention of achieving behavioural change or the maintenance of already superior behaviour. This change or superior behaviour may apply to ethics in general, but also to the different sub‐structures of ethics, namely the areas of reliability ethics, human ethics, capability (...)
    Direct download (4 more)  
     
    Export citation  
     
    My bibliography   22 citations  
  17.  31
    Ethical Reasoning and Privileged Information: Resolving Moral Conflict. [REVIEW]Mark R. Nixon - 1994 - Journal of Business Ethics 13 (7):571 - 577.
    Rule 301 in the Code of Professional Conduct - Confidential Client Information - has traditionally been strictly interpreted. In some instances this has placed CPAs in a situation where their own personal moral standards are in conflict with the Code of Professional Conduct. Moral reasoning is suggested as a means of resolving this conflict. The process of moral reasoning is illustrated by contrasting Act Utilitarianism with Rule Utilitarianism. The actual resolution of a moral conflict may result in a CPA violating (...)
    Direct download (5 more)  
     
    Export citation  
     
    My bibliography   2 citations  
  18.  20
    Causal Effects of Regulatory, Organizational and Personal Factors on Ethical Sensitivity.Denise M. Patterson - 2001 - Journal of Business Ethics 30 (2):123 - 159.
    Prior researchers have studied individual components of a theoretical decision-making model. This paper presents the results of a more complete study of the model components and presents limited support of theory. The study examines the relative importance of regulatory, organizational, and personal constructs on an individual''s ethical sensitivity. Auditors from the major international accounting firms, located in two southeastern cities, are surveyed. Structural equation modeling is used to allow for the simultaneous evaluation of the three constructs of interest. The results (...)
    Direct download (5 more)  
     
    Export citation  
     
    My bibliography   15 citations  
  19.  69
    The Relationship Between Unethical Behavior and the Dimensions of the Ethical Climate Questionnaire.D. K. Peterson - 2002 - Journal of Business Ethics 41 (4):313 - 326.
    This study examined the relationship between unethical employee behavior and the dimensions of the Ethical Climate Questionnaire (ECQ). In order to explore the relationship between the dimensions of the ECQ and unethical behavior, the factor structure of five previously identified empirical models and the hypothesized nine-dimension model for the ECQ was tested with a confirmatory factor analysis. The analysis revealed that the hypothesized nine-dimension model provided as good or even better fit to the data than the five empirically derived models. (...)
    Direct download (6 more)  
     
    Export citation  
     
    My bibliography   66 citations  
  20. The Elements of Moral Philosophy.James Rachels - 1986
    No categories
     
    Export citation  
     
    My bibliography   100 citations  
  21.  37
    Moral Reasoning as a Determinant of Organizational Citizenship Behaviors: A Study in the Public Accounting Profession. [REVIEW]John J. Ryan - 2001 - Journal of Business Ethics 33 (3):233 - 244.
    This study examines the relationship between an employee's level of moral reasoning and a form of work performance known as organizational citizenship behaviors (OCB). Prior research in the public accounting profession has found higher levels of moral reasoning to be positively related to various types of ethical behavior. This study extends the ethical domain of accounting behaviors to include OCB. Analysis of respondents from a public accounting firm in the northeast region of the United States (n = 107) support a (...)
    Direct download (6 more)  
     
    Export citation  
     
    My bibliography   20 citations  
  22. The Nature of the Relationship Between Corporate Codes of Ethics and Behaviour.M. Schwartz - 2001 - Journal of Business Ethics 32 (3):247 - 262.
    A study was conducted in order to examine the relationship between corporate codes of ethics and behaviour. Fifty-seven interviews of employees, managers, and ethics officers were conducted at four large Canadian companies. The study found that codes of ethics are a potential factor influencing the behaviour of corporate agents. Reasons are provided why codes are violated as well as complied with. A set of eight metaphors are developed which help to explain how codes of ethics influence behaviour.
    Direct download (6 more)  
     
    Export citation  
     
    My bibliography   103 citations  
  23.  1
    Ther Moderating Effect of Individuals' Percetions of Ethical Work Climate on Ethical Judgments and Behavior Intertions.Barnett Tim & Vaicys Cheryl - 2000 - Journal of Business Ethics 27 (4):351-363.
    Dimensions of the ethical work climate, as conceptualized by Victor and Cullen, are potentially important influences on individual ethical decision-making in the organizational context. The present study examined the direct and indirect effects of individuals' perceptions of work climate on their ethical judgments and behavioral intentions regarding an ethical dilemma. A national sample of marketers was surveyed in a scenario-based research study. The results indicated that, although perceived climate dimensions did not have a direct effect on behavioral intentions, there were (...)
    Direct download  
     
    Export citation  
     
    My bibliography   13 citations  
  24.  70
    Ethical Standards for Human Resource Management Professionals: A Comparative Analysis of Five Major Codes. [REVIEW]Carolyn Wiley - 2000 - Journal of Business Ethics 25 (2):93 - 114.
    Focusing on professional codes of ethics in HR, this article establishes a foundation for understanding the contents of thesecodes and for future research in this area. Five key professionalethics codes in HRM are analyzed according to six obligations.The resulting characterizations revealed that these codes advocatefive principles related to integrity, legality, proficiency, loyalty, and confidentiality. Particular flaws in code content and implementationare identified with recommendations for addressing them. Also,suggestions for standardizing professional HR codes and forfuture research are discussed.
    Direct download (5 more)  
     
    Export citation  
     
    My bibliography   25 citations