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Tekijä: | Woodbine, G.F. |
Otsikko: | Moral choice and the concept of motivational typologies: An extended stakeholder perspective in a Western context |
Lehti: | Journal of Business Ethics
2008 : APR/MAY, VOL. 79:1-2, p. 29-42 |
Asiasana: | accountants auditors finance stakeholders agency theory ethics motivation |
Kieli: | eng |
Tiivistelmä: | Ethical dilemmas are often faced by accountants and auditors. Agency issues are an area of concern providing accountants with an ability to avoid the responsibilities and hide confidential information. The study explores these notions within a stakeholder context, using a field experiment to get evidence to support the existence of an agency problem, and that membership to one of a number of motivational typologies directly affects the way in which accountants respond to ethical issues etc. |
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