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| Author: | Patterson, D. M. |
| Title: | Causal effects of regulatory, organizational and personal factors on ethical sensitivity |
| Journal: | Journal of Business Ethics
2001 : MAR II, VOL. 30:2, p. 123-159 |
| Index terms: | ETHICS SENSITIVITY ANALYSIS MODELS DECISION MAKING PROFESSIONAL ETHICS |
| Language: | eng |
| Abstract: | Prior researchers have studied individual components of a theoretical decision-making model. This paper presents the results of a more complete study of the model components and presents limited support of theory. The study examines the relative importance of regulatory, organizational, and personal constructs on an individual's ethical sensitivity. Auditors from the major international accounting firms, located in two southeastern cities, are surveyed. Structural equation modeling is used to allow for the simultaneous evaluation of the three constructs of interest. The results indicate that the regulatory and organizational conducts are negatively correlated with the personal experience construct. The three constructs are not significant causal factors on ethical sensitivity. |
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