haku: @author Abdolmohammadi, M.J. / yhteensä: 2
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| Tekijä: | Abdolmohammadi, M.J. Baker, C.R. |
| Otsikko: | Accountant's value preferences and moral reasoning |
| Lehti: | Journal of Business Ethics
2006 : NOV II, VOL. 69:1, p. 11-25 |
| Asiasana: | accountants ethics preferences students |
| Kieli: | eng |
| Tiivistelmä: | This article investigates relationships between accountants' personal values and their moral reasoning. The authors hypothesize that there is an inverse relationship between accountants' "conformity" values and principled moral reasoning. Data of 164 graduating accounting students suggest that therer is a significant inverse relationship between "conformity" values and and principled moral reasoning (i.e. those who prefer conformity values have lower levels of moral reasoning). However, it is also shown that accountig students as a group do not prefer conformity values above other values such as self-actualisation and idealism, and there are positive relationships between self-actualisation and idealism values and moral reasoning. |
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