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| Author: | Ryan, J. J. |
| Title: | Moral Reasoning as a Determinant of Organizational Citizenship Behaviors: A Study in the Public Accounting Profession |
| Journal: | Journal of Business Ethics
2001 : OCT II, VOL. 33:3, p. 233-244 |
| Index terms: | PUBLIC ACCOUNTING ACCOUNTANTS ORGANIZATIONAL BEHAVIOUR |
| Language: | eng |
| Abstract: | This study examines the relationship between an employee's level of moral reasoning and a form of work performance known as organizational citizenship behaviors (OCB). This study extends the ethical domain of accounting behaviors to include OCB. Analysis of respondents from a public accounting firm in the northeast region of the United States (n = 107) support a positive and significant relationship between moral reasoning and two dimensions of OCB: interpersonal helping behaviors and sportsmanship behaviors. This study controls for previously identified determinants of OCB and demographic variables. Results suggest that moral reasoning accounts for professional behaviors that are perceived as intrinsically good by the employee and economically beneficial by the employer. |
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