Cognitive-Contingency Theory and the Study of Ethics in Accounting  

Oleh:

Schweikart, James A.

Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: Journal of Business Ethics vol. 11 no. 5/6 (May 1992), page 471-478.
Topik: Cognitive-Contingency Theory; Ethics in Accounting

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: BB27.15 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

Ethics research in Accounting has not proceeded beyond the descriptive level while ,at the same time, ethics is a vital part of accounting decisions to the point where professional codes of ethics are necessary. A theoretical model is offered using cognitive and contingency (field) theories to gain insight into how ethical considerations enter into accounting decisions. Propositions are generated so that the use of ethics in accounting decisions can be predicted.

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