An Empirical Analysis of the Ethical Reasoning of Tax Practitioners
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:...
| Autori: | ; ; |
|---|---|
| Tipo di documento: | Elettronico Articolo |
| Lingua: | Inglese |
| Verificare la disponibilità: | HBZ Gateway |
| Interlibrary Loan: | Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany) |
| Pubblicazione: |
2013
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| In: |
Journal of business ethics
Anno: 2013, Volume: 114, Fascicolo: 2, Pagine: 325-339 |
| Altre parole chiave: | B
Tax practice
B Tax practitioner B Revenue practitioner B Moral Reasoning B DIT |
| Accesso online: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |