Values and Ethical Judgments: A Study of the Adequacy of Students as Surrogates for Practicing Accountants (2016)
Type of ContentConference Contributions - Published
PublisherUniversity of Canterbury. Department of Accounting and Information Systems
Based on survey data of accounting practitioners and accounting majors, significant differences are revealed in both the structure of personal values and in ethical judgments between practitioners and students. Life-stage effects play an important role in explaining these differences. Hedonistic values are seen to become less salient through the maturation process, whereas others, such as security become increasingly important. Unexpectedly, values are found to have little direct impact on ethical judgments. The results suggest that where student surrogates are to be used, adequate attention be given to the close matching of ages between the students and the target professional population.
CitationWaldron, M., Fisher, R.T. (2016) Values and Ethical Judgments: A Study of the Adequacy of Students as Surrogates for Practicing Accountants. Kwa Maritane, South Africa: Meditari Accountancy Research Conference 2016, 29-30 Jun 2016.
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Keywordsvalues; ethics; accountants; student surrogates
ANZSRC Fields of Research50 - Philosophy and religious studies::5001 - Applied ethics::500102 - Business ethics
50 - Philosophy and religious studies::5001 - Applied ethics::500107 - Professional ethics
15 - Commerce, Management, Tourism and Services::1501 - Accounting, Auditing and Accountability
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