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| Tekijä: | Gowthorpe, C. Blake, J. Dowds, J. |
| Otsikko: | Testing the bases of ethical decision-making: a study of the New Zealand auditing profession |
| Lehti: | Business Ethics
2002 : APR, VOL. 11:2, p. 143-156 |
| Asiasana: | TESTS DECISION MAKING DECISION ANALYSIS ANALYTICAL REVIEW |
| Kieli: | eng |
| Tiivistelmä: | This paper reports on a survey of auditors in New Zealand which investigates the nature of the moral judgments they make on a series of problems with ethical dimensions. The framework adopted for this purpose is developed from earlier work which identifies a range of ethical principles which may be involved m business ethical decision-making. Auditors responded to a questionnaire which posed, firstly, several questions about the context of their ethical decision-making, and secondly, a series of vignettes elaborating problematical dilemmas which required the selection of one of four possible responses. Data was analysed to determine whether or not it confirmed previous findings in suggesting a predominant ethical orientation for auditors. |
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