Cultural and socioeconomic constraints on international codes of ethics: Lessons from accounting

Cohen, Jeffrey P.; Pant, Laurie W.; Sharp, David

doi:10.1007/bf01686349

Cited by 140 publications

(96 citation statements)

References 13 publications

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“…Currently, the majority of formal ethics education for accountants is obtained in the Auditing course (Cohen and Pant, 1989). The profession recognizes that more emphasis must be placed on the instruction of ethics in the accounting curriculum.…”

Section: Perceptions Of Ethics Educationmentioning

confidence: 99%

Certified public accountants: Ethical perception skills and attitudes on ethics education

Ward

Deck

1993

J Bus Ethics

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ABSTRACT. This study investigated the proficiency of CPAs in recognizing and evaluating ethical and unethical situations. In addition, CPAs provided attitudes on ethics education. Respondents were asked to evaluate the ethical acceptabilit T of CPA behavior as presented in six vignettes involving a variety of ethical dilemmas from questions of conflict of interest to questions of personal honor. The results tend to signify that CPAs can, to a degree, distinguish ethical and unethical behaviors. It appears that ethical behaviors and very specific unethical behaviors were more easily identified by practitioners. This may reveal uncertainty and apprehension as to exactly what constitutes unethical behavior since, in ma W circumstances, this resolution is made on a case-specific basis rather that ,~ia a universal rule. In addition, it is interesting to note that CPAs tend to picture themselves as more ethically-oriented than their peers.

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Section: Perceptions Of Ethics Educationmentioning

confidence: 99%

Certified public accountants: Ethical perception skills and attitudes on ethics education

Ward

Deck

1993

J Bus Ethics

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“…Jones 1991;Cohen, et al, 1992;Ford and Richardson, 1994;Woiceshyn, 2011) argue that numerous factors including individual factors (such as religion), organizational factors, and situational factors, and components of the ethical issue itself affect individuals' ethical evaluation. Although there have been many attempts (i.e.…”

Section: Discussionmentioning

confidence: 99%

“…Cohen et al 1992;Ford and Richardson, 1994), individual beliefs help us to predict ethical attitudes and behaviors. In addition, nationality and religion influence an individual's ethical belief and decisionmaking.…”

Section: Religiosity As Reason To Decide Seriousness Of Wrongdoingmentioning

confidence: 99%

Development of the Ethical Evaluation Questionnaire: A Machiavellian, Utilitarian, and Religious Viewpoint

Gökçe¹

2017

EUROPEAN J ED RES

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This study aimed to develop a valid and reliable measurement tool to enhance ethical evaluation literature. The tool consists of two subscales named 'Bases of ethical evaluation', and 'Grounds of ethical evaluation'. In order to determine the factor structure of the scales, both exploratory and confirmatory factor analyses were applied. The results revealed that Ethical Evaluation Questionnaire is a valid and reliable scale. The results presented that there was a positive correlation between the factors and the total 'Bases of ethical evaluation' scale. Similarly, there was a positive correlation between the factors and the total 'Grounds of ethical evaluation' scale. Since the Ethical Evaluation Questionnaire is a valid and reliable scale, it can be generalized for the other professions. The instrument is developed with respect to Islam religion in Turkish culture. However, scholars and managers can use the instrument for different cultures and religions. While there have been many studies examining ethical decision-making with different factors, intentions for examining religiosity as an underlying reason for ethical evaluation has been inadequate. So, studying Muslims in Turkey, this study is supposed to contribute to the literature related to ethical ideology and religiosity with regard to Islamic perspective.

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“…They are little concerned about the ethical priorities of other individuals and tend to ignore social norms that obstruct the pursuit of their self-interest. A few studies suggest that accountants in individualist countries are less likely to engage in ethical behaviors, because they prefer self-interest to the common good (Cohen et al 1992;Clements et al 2009). In contrast, other studies have found that accountants in individualist countries are more likely to act ethically (Roxas and Stoneback 1997;Smith and Hume 2005).…”

Section: Economic Rationalizationmentioning

confidence: 99%

Does Economic Rationalization Decrease or Increase Accounting Professionals’ Occupational Values?

Racko

2017

J Bus Ethics

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Cultural and socioeconomic constraints on international codes of ethics: Lessons from accounting

Cited by 140 publications

References 13 publications

Certified public accountants: Ethical perception skills and attitudes on ethics education

Certified public accountants: Ethical perception skills and attitudes on ethics education

Development of the Ethical Evaluation Questionnaire: A Machiavellian, Utilitarian, and Religious Viewpoint

Does Economic Rationalization Decrease or Increase Accounting Professionals’ Occupational Values?

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