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| Author: | Doyle, E. Frecknall-Hughes, J. Summers, B. |
| Title: | Research methods in taxation ethics: Developing the defining issues test (DIT) for a tax-specific scenario |
| Journal: | Journal of Business Ethics
2009 : AUG, VOL. 88:1, p. 35-52 |
| Index terms: | taxation ethics research |
| Language: | eng |
| Abstract: | This article describes the development of a research instrument designed to explore ethical reasoning in a tax context. This research instrument is a version of the Defining Issues Test (DIT). This paper investigates reasons for developing a context-specific test, and details the manner in which this was undertaken. The study on which it is based aims to compare the reasoning of tax practitioners in the tax-specific context and in the general social context covered by the original DIT. It also aims to compare this with the reasoning of non-specialists in these two contexts. This paper examines the issues that arise when using such tests to compare reasoning in different domains or to compare groups. |
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