Ethical Judgments on Selected Accounting Issues: an Empirical Study
Ethical Judgments on Selected Accounting
Issues: An Empirical Study
ABSTRACT. This study investigates the judgments made by accounting majors when confronted with selected ethical dilemmas that pertain to accounting practice. Drawing upon literature in philosophy and moral psychology, it then examines these judgments for potential gender differences.
Five case studies, each involving a specific ethical dilemma that a practicing accountant might face, were administered to 151 acounting majors (males - 67; females - 84), in four sections of intermediate accounting II at a large, state university. The results suggest that although the vast majority of participants would not engage in unethical behavior, a reasonable opportunity exists to improve the participants' ethical awareness. The results do not, however, support the existence of gender differences in ethical judgments. Keith G. Stanga
Richard A. Turpen
f inancial responsibilities have become increasingly common. These stories appearing in the WallStreet
Journalare typical:
In recent years, reports of unethical behavior among business personnel entrusted with accounting and
• Rockwell International Corp. pleaded guilty to federal criminal fraud charges in connection with a doublebilling scheme on a defense contract (Read, 1989, p.
A4).
• CompuScan Inc.'s former assistant treasurer pleaded guilty to federal charges that he participated in a scheme to misuse nearly $1 million of company funds
(WallStreetJournal, 1989, p. C16).
• A former operations manager for Prudential-Bache
Securities Inc. pleaded guilty to mail fraud and embezzlement from the company's mutual fund house accounts (Wall StreetJournal, 1989, p. C 18).
• A former accountant with the Department of Housing and Urban Development was indicted by a federal grand jury in Denver for allegedly embezzling about
$1 million from a federal program designed to help poor families obtain housing ( Wall
Issues: An Empirical Study
ABSTRACT. This study investigates the judgments made by accounting majors when confronted with selected ethical dilemmas that pertain to accounting practice. Drawing upon literature in philosophy and moral psychology, it then examines these judgments for potential gender differences.
Five case studies, each involving a specific ethical dilemma that a practicing accountant might face, were administered to 151 acounting majors (males - 67; females - 84), in four sections of intermediate accounting II at a large, state university. The results suggest that although the vast majority of participants would not engage in unethical behavior, a reasonable opportunity exists to improve the participants' ethical awareness. The results do not, however, support the existence of gender differences in ethical judgments. Keith G. Stanga
Richard A. Turpen
f inancial responsibilities have become increasingly common. These stories appearing in the WallStreet
Journalare typical:
In recent years, reports of unethical behavior among business personnel entrusted with accounting and
• Rockwell International Corp. pleaded guilty to federal criminal fraud charges in connection with a doublebilling scheme on a defense contract (Read, 1989, p.
A4).
• CompuScan Inc.'s former assistant treasurer pleaded guilty to federal charges that he participated in a scheme to misuse nearly $1 million of company funds
(WallStreetJournal, 1989, p. C16).
• A former operations manager for Prudential-Bache
Securities Inc. pleaded guilty to mail fraud and embezzlement from the company's mutual fund house accounts (Wall StreetJournal, 1989, p. C 18).
• A former accountant with the Department of Housing and Urban Development was indicted by a federal grand jury in Denver for allegedly embezzling about
$1 million from a federal program designed to help poor families obtain housing ( Wall