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| Author: | Ng, J. (et al.) |
| Title: | Design and validation of a novel new instrument for measuring the effect of moral intensity on accountants' propensity to manage earnings |
| Journal: | Journal of Business Ethics
2009 : FEB I, VOL 84:3, p. 367-387 |
| Index terms: | ethics earnings factor analysis hotel management |
| Language: | eng |
| Abstract: | The purpose of the paper is to develop a new instrument for the measurement of the effect of moral intensity on financial accountants' propensity to manage earnings. The validity of the instrument is tested by conducting a survey where the student respondents are presented different ethical scenarios. Factor analysis of the results confirm the validity of the instrument, revealing three moral intensity components that have positive eigenvalues. The first relates to social consensus and one scenario of the proximity dimension, the second suggests interaction between temporal immediacy and the magnitude of consequences. Finally, the third factor represents the probability of effect and one scenario of the proximity dimension. The instrument will be applied in a full-study of managers in the hotel industry. |
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