Organizational influence in a model of the moral decision process of accountants
| Author(s): | Kenneth Hiltebeitel, S.K. Jones |
|---|---|
| Year of Publication: | 1995 |
| Journal Title: | Journal of Business Ethics |
| ISSN: | 01674544 |
| Volume: | 14 |
| Issue: | 6 |
| Subjects: |
Studies
Statistical analysis Professional responsibilities Morality Ethics Decision making models Accounting procedures Accountants Polls & surveys Decision making Corporate culture Business ethics |
| Date Name: | Jun 1995 |
| Start Page: | 417 |
| End Page: | 431 |
| Abstract: | A survey that investigated the moral decision processes of accountants is presented. A formal belief revision model is adapted and hypotheses based on theorizations from the cognitive-developmental school are tested. The moral decision processes of accountants are hypothesized to be influenced by professional expectations, organizational expectations and internalized expectations. The results show that subjects consider interpersonal expectations and conformity to be more appropriate than approaches that are self-serving. These findings suggest that ethical decision processes of accountants are influenced by organizational support. Age, gender, and education were also found to influence the moral decision process. Overall, the findings are consistent with the expectations hypothesized from the cognitive-developmental school and suggest that the moral development of accountants is ongoing. |
| Link to Full Text: | Full Text |
