RT Article
T1 An Empirical Analysis of the Ethical Reasoning of Tax Practitioners
JF Journal of business ethics
VO 114
IS 2
SP 325
OP 339
A1 Doyle, Elaine
A1 Frecknall-Hughes, Jane
A1 Summers, Barbara 1944-
A2 Frecknall-Hughes, Jane
A2 Summers, Barbara 1944-
LA English
YR 2013
UL https://ixtheo.de/Record/1785647555
AB How tax practitioners approach ethical dilemmas remains generally unexplored in academic literature. We use here Rest’s original Defining Issues Test (Development in judging moral issues. Minneapolis: University of Minnesota Press, 1979; Moral development. Advances in research and theory. New York: Praeger Publishers, 1986), combined with a tax context-specific test and in conjunction with a control group of non-tax specialists, to examine tax practitioners’ moral reasoning in a social and tax context. We investigate: (i) the effect of a tax context on issues raised (finding that practitioners generally reason at lower levels than in social scenarios); (ii) whether the profession attracts people who reason at certain levels (finding that it does not); and (iii) whether practitioners are affected by training/socialization in their professional context (finding that that they are).
K1 Tax practitioner
K1 Tax practice
K1 Revenue practitioner
K1 Moral Reasoning
K1 DIT
DO 10.1007/s10551-012-1347-x