Values and Ethical Judgments: A Study of the Adequacy of Students as Surrogates for Practicing Accountants (2016)
Type of Content
Conference Contributions - PublishedPublisher
University of Canterbury. Department of Accounting and Information SystemsCollections
Abstract
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.
Citation
Waldron, 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.This citation is automatically generated and may be unreliable. Use as a guide only.
Keywords
values; ethics; accountants; student surrogatesANZSRC Fields of Research
50 - Philosophy and religious studies::5001 - Applied ethics::500102 - Business ethics50 - 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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