RT Article
T1 Tax Practitioners' Ethical Sensitivity: A Model and Empirical Examination
JF Journal of business ethics
VO 26
IS 4
SP 271
OP 288
A1 Yetmar, Scott A.
A1 Eastman, Kenneth K.
LA English
PB Springer Science + Business Media B. V
YR 2000
UL https://ixtheo.de/Record/1785614363
AB Ethical sensitivity triggers the entire ethical decision-making process (i.e., recognition of ethical content in work situations). In this article, five factors are examined that affect tax practitioners' professional ethical sensitivity. The five factors that were examined include role conflict, role ambiguity, job satisfaction, professional commitment, and ethical orientation. Ethical content in work situations is examined in relation to professional ethics as enumerated by the American Institute of Certified Public Accountant's (AICPA) Statements on Responsibilities in Tax Practice (SRTP). Utilizing Hunt and Vitell's (1986, 1993) General Theory of Ethics, a model of ethical sensitivity was constructed and empirically tested. Role conflict negatively and job satisfaction positively influenced tax practitioners' ethical sensitivity. Also, the covariates of the tax practitioner's professional risk level and type of employer were found to be significant. The significant factors are job specific. The tax firm may have the best opportunity to positively change a tax practitioner's ethical recognition abilities. Professional accounting organizations may need to evaluate if resources should be used to formulate, maintain, and publicize codes of conduct because of the lack of significance of professional commitment.
K1 tax practitioners
K1 Hunt and Vitell's general theory of ethics
K1 Ethical Sensitivity
K1 Code of conduct
DO 10.1023/A:1006294517573