Ethics, Moral Development, and Accountants-in-Training
This research investigates how ethical stages of development, locus of control, age, and gender separately and jointly affect ethical decision-making. Senior- and graduate-level university accounting students are used to examine the link between moral development and ethical responses. Four accounti...
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| Contributors: | |
| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
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| Interlibrary Loan: | Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany) |
| Published: |
2001
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| In: |
Teaching business ethics
Year: 2001, Volume: 5, Issue: 1, Pages: 1-20 |
| Further subjects: | B
Ethics
B Moral Development B Locus of control B Accountants B Gender |
| Online Access: |
Volltext (lizenzpflichtig) |
| Summary: | This research investigates how ethical stages of development, locus of control, age, and gender separately and jointly affect ethical decision-making. Senior- and graduate-level university accounting students are used to examine the link between moral development and ethical responses. Four accounting-environment vignettes are used in the survey. Two of the vignettes are more closely linked to the Code of Professional Conduct; the other two vignettes describe ethical dilemmas that are less code-driven. The expectation is that moral development, as measured by the Defining Issues Test (DIT), will indicate a link to expected responses on the vignette items not specifically covered by the Code., Because an individual's locus of control (LOC) may also be expected to have an impact on ethical decision-making, a LOC variable is examined. Based on a review of the LOC and ethics studies, the expectation is that internal LOC respondents would respond more ethically. Much of the ethical research has also included an examination of gender and age differences. However, the results have indicated conflicting evidence. This research also examines the gender and age issues within the senior-graduate student accounting context., Results indicate that gender is insignificant in the analysis. The LOC variable is significant on one of the vignettes. Additionally, the DIT P score is significant in another of the vignette decisions. Possible reasons for the results are discussed. |
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| ISSN: | 1573-1944 |
| Contains: | Enthalten in: Teaching business ethics
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| Persistent identifiers: | DOI: 10.1023/A:1026534417024 |