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| Author: | Marques, P.A. Azevedo-Pereira, J. |
| Title: | Ethical ideology and ethical judgments in the Portuguese accounting profession |
| Journal: | Journal of Business Ethics
2009 : MAY, VOL. 86:2 p. 227-242 |
| Index terms: | accounting business ethics decision making Portugal |
| Freeterms: | ethical ideology ethical judgment |
| Language: | eng |
| Abstract: | The article investigate attitudes of Portuguese chartered accountants regarding questions of ethical nature that may arise in their professional activities. The respondents were asked to complete an ethics position questionnaire survey designed by Forsyth to find out their idealism and relativism levels. They also answered five scenarios related to accounting practices. The findings indicate that age is a determinant of relativism and gender is the most significant determinant of ethical judgments. |
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