Factors that Influence the Moral Reasoning Abilities of Accountants: Implications for Universities and the Profession  

Oleh:

Eynon, Gail ; Hill, Nancy Thorley ; Stevens, Kevin T.

Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: Journal of Business Ethics vol. 16 no. 12-13 (Sep. 1997), page 1297-1309.
Topik: Moral Reasoning Abilities; Accountants; Universities; Profession

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: BB27.30 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

The need to maintain the public trust in the integrity of the accounting profession has led to increased interest in research that examines the moral reasoning abilities (MRA) of Certified Public Accountants (CPAs). This study examines the MRA of CPAs practicing in small firms or as sole practitioners and the factors that affect MRA throughout their working careers. The results indicate that small-firm accounting practitioners exhibit lower MRA than expected for professionals and that age, gender and socio-political beliefs affect the moral reasoning abilities of small firm practitioners. We also find that completion of an ethics course in college has a positive impact on MRA. Also, the survey respondents indicate over-whelming support for including ethics courses within the business curriculum. Finally, the fact that those accountants with the lowest MRA are the least supportive of ethical training may indicate the need for mandatory, rather than optional, training in ethics both in university and Continuing Professional Education courses.

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