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| Author: | Yetmar, S.A. Eastman, K.K. |
| Title: | Tax practitioners' ethical sensitivity: A model and empirical examination |
| Journal: | Journal of Business Ethics
2000 : AUG, VOL. 26:4 / II, p. 271-288 |
| Index terms: | Professional ethics Taxation Service Work Psychology Models USA |
| Language: | eng |
| Abstract: | Ethical sensitivity triggers the entire ethical decision-making process. Five factors are examined affecting tax practitioners' professional ethical sensitivity. The 5 factors examined include role conflict, role ambiguity, job satisfaction, professional commitment and ethical orientation. The role conflict negatively and job satisfaction positively influenced tax practitioner's professional ethical sensitivity. Also the covariates of the tax practitioners risk level and type of employer were found to be significant. The significant factors are job specific. |
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