Ethical judgments on selected accounting issues: An empirical study

Journal of Business Ethics · 1991 · Volume 10 · Issue 10

Abstract

This study investigates the judgments made by accounting majors when confronted with selected ethical dilemmas that pertain to accounting practice. Drawing upon literature in philosophy and moral psychology, it then examines these judgments for potential gender differences. Five case studies, each involving a specific ethical dilemma that a practicing accountant might face, were administered to 151 acounting majors (males = 67; females = 84), in four sections of intermediate accounting II at a large, state university. The results suggest that although the vast majority of participants wouldnotengage in unethical behavior, a reasonable opportunity exists to improve the participants' ethical awareness. The results do not, however, support the existence of gender differences in ethical judgments.

Keywords

Economic Growth, Gender Difference, Empirical Study, Unethical Behavior, Ethical Dilemma

Enable JavaScript for citation tools and additional paper interactions.