Ethical evaluations and behavioural intentions of early career accountants : the impact of mentors, peers and individual attributes

McManus, Lisa and Subramaniam, Nava 2009, Ethical evaluations and behavioural intentions of early career accountants : the impact of mentors, peers and individual attributes, Accounting and finance, vol. 49, no. 3, pp. 619-643.

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Title Ethical evaluations and behavioural intentions of early career accountants : the impact of mentors, peers and individual attributes
Author(s) McManus, Lisa
Subramaniam, Nava
Journal name Accounting and finance
Volume number 49
Issue number 3
Start page 619
End page 643
Total pages 25
Publisher Wiley-Blackwell Publishing Asia
Place of publication Clayton, Vic.
Publication date 2009
ISSN 0810-5391
1467-629X
Keyword(s) early career accountants
ethical evaluations
behavioural intentions
mentoring programs
peer influence
Summary This study examined how mentoring support, peer influence and individual attributes of early career accountants (ECA) influence their ethical evaluations and behavioural intentions. Respondents indicate that their evaluation of the seriousness of the ethical conflict is affected by the perceived standard of ethical conduct of their peers, their personal ethical orientation, the extent of ethics education at university, and gender. ECAs' evaluation of a senior colleague's unethical behaviour is affected by mentoring support and the perceived standard of ethical conduct of peers. In terms of ECAs' willingness to contact accounting professional bodies for ethical advice, the size of the accounting firm and the extent of their ethics education at university are significant factors. Furthermore, the likelihood of respondents choosing a more ethical decision is correlated with his or her individual ethical orientation and the extent of ethics education at university.
Language eng
Field of Research 150101 Accounting Theory and Standards
HERDC Research category C1 Refereed article in a scholarly journal
Copyright notice ©2009, Accounting and Finance Association of Australia and New Zealand
Persistent URL http://hdl.handle.net/10536/DRO/DU:30018544

Document type: Journal Article
Collection: School of Accounting, Economics and Finance
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Created: Tue, 08 Sep 2009, 13:24:04 EST by Rachael Mackenzie

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