Organizational influence in a model of the moral decision process of accountants

The Relative Importance of Ethics as a Selection Criterion for Entry-Level Public Accountants: Does Gender Make a Difference?

“…In another study, when practicing accountants were surveyed, males rated only three of the 12 components of the AICPA's Code of Professional Ethics as more important than did females (David et al, 1994). However, two other studies of accountants (Jones and Hiltebeital, 1995;Radtke, 2000) reported no significant differences between the genders regarding the appropriateness of ethical conduct.…”

A Model of Ethical Decision Making: The Integration of Process and Content

“…Individual variables that have been identified include level of cognitive moral development (Trevino and Youngblood, 1990), age (Brady and Wheeler, 1996;Kohut and Corriher, 1994), gender (Brady and Wheeler, 1996;Whipple and Swords, 1992), locus of control (Singhapakdi and Vitell, 1990;Trevino and Youngblood, 1990), and level of education (Kohut and Corriher, 1994). Examples of situational variables that have been studied include job context variables (McDevitt and Van Hise 2002), organizational culture (Jones and Hiltebeitel, 1995), and environmental influences (McDevitt and Van Hise 2002). All agree that it is important for management to understand the variables used by individuals when making decisions in the face of ethical conflict in the workplace.…”

Business Ethics of Pakistanis in Islamabad and Lahore: Do Age, Gender and Data Collection Processes Make a Difference?

“…Many claim that gender is a significant factor in ethical maturity and ethical decision making (Borkowski & Ugras 1998;Forte 2004;Jones & Hiltebeitel 1995;Stedham,Yamamura & Beekun 2007;White 1999). Other researchers such as Derry (1989) have found that gender is unlikely to be a significant factor in ethical decision making.…”