4 found
Order:
  1.  51
    An Examination of Differences in Ethical Decision-Making Between Canadian Business Students and Accounting Professionals.Jeffrey R. Cohen, Laurie W. Pant & David J. Sharp - 2001 - Journal of Business Ethics 30 (4):319 - 336.
    This study investigates the differences in individuals'' ethical decision making between Canadian university business students and accounting professionals. We examine the differences in three measures known to be important in the ethical decision-making process: ethical awareness, ethical orientation, and intention to perform questionable acts. We tested for differences in these three measures in eight different questionable actions among three groups: students starting business studies, those in their final year of university, and professional accountants.The measures of awareness capture the extent to (...)
    Direct download (5 more)  
     
    Export citation  
     
    Bookmark   90 citations  
  2.  34
    Cultural and Socioeconomic Constraints on International Codes of Ethics: Lessons From Accounting. [REVIEW]Jeffrey R. Cohen, Laurie W. Pant & David J. Sharp - 1992 - Journal of Business Ethics 11 (9):687 - 700.
    This paper provides a framework for the examination of cultural and socioeconomic factors that could impede the acceptance and implementation of a profession's international code of conduct. We apply it to the Guidelines on Ethics for Professional Accountants issued by the International Federation of Accountants (1990). To examine the cultural effects, we use Hofstede's (1980a) four work-related values: power distance, uncertainty avoidance, individualism, and masculinity. The socioeconomic factors are the level of development of the profession and the availability of economic (...)
    Direct download (4 more)  
     
    Export citation  
     
    Bookmark   32 citations  
  3.  30
    Beyond Bean Counting: Establishing High Ethical Standards in the Public Accounting Profession. [REVIEW]Jeffrey R. Cohen & Laurie W. Pant - 1991 - Journal of Business Ethics 10 (1):45 - 56.
    Business professions are increasingly faced with the question of how to best monitor the ethical behavior of their members. Conflicts could exist between a profession's desire to self-regulate and its accountability to the public at large. This study examines how members of one profession, public accounting, evaluate the relative effectiveness of various self-regulatory and externally imposed mechanisms for promoting a climate of high ethical behavior. Specifically, the roles of independent public accountants, regulatory and rule setting agencies, and undergraduate accounting education (...)
    Direct download (4 more)  
     
    Export citation  
     
    Bookmark   14 citations  
  4. 10.5840/Jbee2011818.Tracy Noga, Laurie W. Pant & Lewis Shaw - 2000 - Journal of Business Ethics Education 1 (1):105-118.
    People frequently make ethical choices they later regret. Causal Loop Archetypes offer a basic systems framework for analyzing the unintended consequences of personal and professional ethical decisions. Pressure or enticement or defensiveness can stymie individuals’ rational sensemaking. Causal Loop Thinking, and in particular the “Fixes That Fail” Archetype, draw on the familiar decision model of identifying the problem, specifying the alternative courses of action andtheir consequences, to guide our final choice. As students grapple with their own conflicts and business school (...)
    Direct download (5 more)  
     
    Export citation  
     
    Bookmark