Conscience

Thilly, Frank

doi:10.2307/2176355

Cited by 1 publication

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“…Affiliated to the influence of conscience in ethical reasoning, behaviour and decision making, Thilly (1900) noted that certain feelings and impulses surround the idea of a deed and lead individuals to make judgments. These feelings and impulses are the products of the inner voice, or inward eye (conscience), as sometimes referred.…”

Section: Personal Factors and Ethical Behaviourmentioning

confidence: 99%

“…These feelings and impulses are the products of the inner voice, or inward eye (conscience), as sometimes referred. Thilly (1900) argued that conscience is not an independent or separate faculty as common sense would hold, but a complex of psychical states and that the characteristic emotional and impulsive elements peculiar to it are the feelings of approval (or disapproval) and the feelings of obligation. It judges and it is cognitive or intellectual in personality.…”

Section: Personal Factors and Ethical Behaviourmentioning

confidence: 99%

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Accountants perception of the factors influencing auditors' ethical behaviour in Nigeria

Adekoya

Oboh

Oyewumi

2020

Heliyon

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This paper examines the perception of accountants (chartered and non-chartered) of the personal factors influencing auditors' ethical behaviours in Nigeria. Data were obtained from 152 accountants (80 chartered and 72 non-chartered) in Lagos State Nigeria through the use of a well-structured questionnaire. The data collected were analysed using nonparametric tests (Wilcoxon rank-sum test and Mann-Whitney test) to check for differences in the perceptions of chartered and non-chartered accountants of the personal factors influencing auditors' ethical behaviours. The results showed that, except for auditors' age, there is a consensus in the perceptions of both chartered and non-chartered accountants of the personal factors influencing auditors' ethical behaviours. While there were significant divergent views on whether age influences auditors' ethical behaviours, fear of sanction, religion, upbringing, conscience, gender, and personal values were found to be influencers of auditors' ethical behaviours. The study offers value to professional accounting bodies in that it provides empirical explanations to guide the pursuit of sustainable and resilient ethical values among accounting professionals.

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Section: Personal Factors and Ethical Behaviourmentioning

confidence: 99%

Section: Personal Factors and Ethical Behaviourmentioning

confidence: 99%