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| Author: | Felton, S. Dimnik, T. Bay, D. |
| Title: | Perception of accountants' ethics: evidence from their portrayal in cinema |
| Journal: | Journal of Business Ethics
2008 : DEC, VOL. 83:2 p. 217-232 |
| Index terms: | accountants ethics accounting profession |
| Freeterms: | cinema stereotypes |
| Language: | eng |
| Abstract: | The article investigates common representations of accountants' profession by observing their portrayal in cinema. A values theoretical framework is utilized to analyze 110 accountants in different movies and to determine their ethical character, ethical behavior and values. Factor analysis is used to establish five factors including two terminal and three instrumental value sets. Findings suggest that in cinema accountants' ethical behavior is often positively associated with intrinsic terminal values, but have a negative connection with competency values. |
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