An Examination of Differences in Ethical Decision-Making Between Canadian Business Students and Accounting Professionals

作者: Jeffrey R. Cohen , Laurie W. Pant , David J. Sharp

DOI: 10.1023/A:1010745425675

关键词:

摘要: This study investigates the differences in individuals' ethical decision making between Canadian university business students and accounting professionals. We examine three measures known to be important decision-making process: awareness, orientation, intention perform questionable acts. tested for these eight different actions among groups: starting studies, those their final year of university, professional accountants.

参考文章(29)
RE Reidenbach, Sm Flory, TJ Phillips, Dp Robin, A Multidimensional-Analysis of Selected Ethical Issues in Accounting The Accounting Review. ,vol. 67, pp. 284- ,(1992)
Lawrence Kohlberg, Essays on moral development ,(1981)
Robert Sack, Integrating Ethics into the Accounting Curriculum Journal of accountancy. ,vol. 172, pp. 43- ,(1991)
Lawrence A. Ponemon, David R. L. Gabhart, Ethical reasoning in accounting and auditing CGA-Canada Research Foundation. ,(1993)
Linda Thorne, The Influence of social interaction on auditors' moral reasoning University Microfilms International. ,(1997)
Scott K. Jones, Lawrence A. Ponemon, A comment on `A Multidimensional Analysis of Selected Ethical Issues in Accounting' Accounting review: A quarterly journal of the American Accounting Association. ,vol. 68, pp. 411- 416 ,(1993)
Dennis M. Bline, Charles P. Cullinan, Gail B. Wright, The Relationship Between an Individual's Values and Perceptions of Moral Intensity Behavioral Research in Accounting. ,(1997)
Phillip R. Shaver, John P. Robinson, Lawrence S. Wrightsman, Measures of personality and social psychological attitudes Academic Press. ,(1991)
Lawrence A. Ponemon, Ethical reasoning and selection-socialization in accounting Accounting, Organizations and Society. ,vol. 17, pp. 239- 258 ,(1992) , 10.1016/0361-3682(92)90023-L