RT Article
T1 Perceptions of Accountants’ Ethics: Evidence from Their Portrayal in Cinema
JF Journal of business ethics
VO 83
IS 2
SP 217
OP 232
A1 Felton, Sandra
A1 Dimnik, Tony
A1 Bay, Darlene
A2 Dimnik, Tony
A2 Bay, Darlene
LA English
YR 2008
UL https://ixtheo.de/Record/1785632035
AB This article examines popular representations of accountants’ ethics by studying their depiction in cinema. As a medium that both reflects and shapes public opinion, films provide a useful resource for exploring the portrayal of the profession’s ethics. We employ a values theoretical framework to analyze 110 movie accountants on their basic ethical character, ethical behavior, and values. We use factor analysis to reduce 22 personal characteristics to five factors encompassing two terminal and three instrumental value sets, which we relate to ethical behavior. Findings indicate that in popular cinema, the ethical behavior of accountants is positively associated with intrinsic terminal values, but negatively related to competency (instrumental) values.
K1 Accountant stereotypes
K1 Movie accountants
K1 Accountants and ethics
DO 10.1007/s10551-007-9613-z