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| Tekijä: | Abdolmohammadi, M. J. Read, W. Scarbrough, D. P. |
| Otsikko: | Does Selection-Socialization Help to Explain Accountants' Weak Ethical Reasoning? |
| Lehti: | Journal of Business Ethics
2003 : JAN I, VOL. 42:1, p. 71-81 |
| Asiasana: | STYLES ETHICS ACCOUNTANTS |
| Kieli: | eng |
| Tiivistelmä: | Recent business headlines, particularly those related to the collapsed energy-trading giant, Enron and its auditor, Arthur Andersen raise concerns about accountants' ethical reasoning. The authors propose, and provide evidence from 90 new auditors from Big-Five accounting firms, that a selection-socialization effect exists in the accounting profession that results in hiring accountants with disproportionately higher levels of the Sensing/Thinking (ST) cognitive style. This finding is important and relevant because the authors also find that the ST cognitive style is associated with relatively low levels of ethical reasoning, regardless of gender. This finding implies a need for emphasis on the ethical training of accountants. |
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