RT Article
T1 Reactions to ethical dilemmas: A study pertaining to certified public accountants
JF Journal of business ethics
VO 9
IS 9
SP 699
OP 706
A1 Claypool, G. A.
A1 Fetyko, D. F.
A1 Pearson, M. A.
A2 Fetyko, D. F.
A2 Pearson, M. A.
LA English
YR 1990
UL https://ixtheo.de/Record/1785601016
AB This study discusses how perceptions of ethics are formed by certified public accountants (CPAs). Theologians are used as a point of comparison. When considering CPA ethical dilemmas, both subject groups in this research project viewed ‘confidentiality’ and ‘independence’ as more important than ‘recipient of responsibility’ and ‘seriousness of breach’. Neither group, however, was insensitive to any of the factors presented for its consideration. CPA reactions to ethical dilemmas were governed primarily by provisions of the CPA ethics code; conformity to that code may well be evidence of higher stage moral reasoning.
K1 High Stage
K1 Ethical Dilemma
K1 Subject Group
K1 Moral Reasoning
K1 Economic Growth
DO 10.1007/BF00386352