search query: @author Yuthas, K. / total: 9
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| Author: | Dillard, J.F. Yuthas, K. |
| Title: | Ethical audit decisions: A structuration perspective |
| Journal: | Journal of Business Ethics
2002 : MAR, VOL. 36:1-2, p. 49-64 |
| Index terms: | Professional ethics Auditing Stakeholders Financial reporting Accountants Social responsibility USA |
| Language: | eng |
| Abstract: | The public accounting profession has long relied on its reputation for integrity and veracity as justification for its professional status and monopoly privilege predicated on claims of acting in the public interest. Generally, the accounting literature has taken a cognitive perspective on ethical decision making which views the resolution of ethical dilemmas as primarily a function of the moral makeup of the actor responding within the context of the Code of Professional Conduct. The purpose of this paper is to broaden the theoretical base of ethical research, specifically within the area of professional accounting and more generally in the area of business. This paper proposes the application of structuration theory in conjunction with stakeholder theory and a responsibility ethic. The application of stakeholder theory is a means for identifying affected constituencies. Structuration theory provides a theoretical framework for articulating and investigating both the structures within which action is carried out as well as the interaction between the social structures and the actors. Taken together, the theories allow for an enhanced ability to define ethical behavior within a business context and to understand the contextual antecedents and consequences of ethical acts. |
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