The authors empirically examine the nature and extent of ethical problems confronting senior level AICPA members (CPAs) and examine the effectiveness of partner actions and codes of ethics in reducing ethical problems. The results indicate that the most difficult ethical problems (frequency reported) were: client requests to alter tax returns and commit tax fraud, conflict of interest and independence, client requests to alter financial statements, personal-professional problems, and fee problems. Analysis of attitudes toward ethics in the accounting profession indicated that (...) (1) CPAs perceive that opportunities exist in the accounting profession to engage in unethical behavior, (2) CPAs, in general, do not believe that unethical behavior leads to success, and (3) when top management (partners) reprimand unethical behavior, the ethical problems perceived by CPAs seem to be reduced. (shrink)

This study examined how sales managers react to ethical and unethical acts by their salespeople. Deontological considerations and, to a much lesser extent, teleological considerations predicted sales managers' ethical judgments. Sales managers' intentions to reward or discipline ethical or unethical sales force behavior were primarily determined by their ethical judgments. An organization's perceived ethical work climate was not a significant predictor of sales managers' intentions to intervene when ethical and unethical sales force behavior was encountered.

A random sample of 207 national business consultants is employed to test the effects of individual values and professional ethics on consulting behavior. The results suggest that the individual values held by consultants are positively correlated with professional ethics, but are negatively correlated with consulting behavior. Moreover, there appears to be no significant relationship between the professional ethics of consultants and business consulting behavior. Findings and issues regarding the effectiveness of codes of ethics and implications for both the provider and (...) recipient of professional consulting services are discussed. (shrink)

The authors examine empirically the influence of personal and organizational values on marketing professionals'' ethical behavior. The results indicate that personal and organizational values underlie differences in marketing professionals'' ethical behavior, albeit small terms of the proportion of explained variance. The results also suggest the relationship between organizational values and ethical behavior to be significant. However, the same is not the case for the relationship between personal values and ethical behavior.