Effects of exposure to unethical practices on the personal attitudes of accountants in small accounting firms

Mirshekary,S and Carr,R 2015, Effects of exposure to unethical practices on the personal attitudes of accountants in small accounting firms, Journal of management and organization, vol. 21, no. 1, pp. 98-106, doi: 10.1017/jmo.2014.62.

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Title Effects of exposure to unethical practices on the personal attitudes of accountants in small accounting firms
Author(s) Mirshekary,SORCID iD for Mirshekary,S orcid.org/0000-0003-2659-2094
Carr,R
Journal name Journal of management and organization
Volume number 21
Issue number 1
Start page 98
End page 106
Total pages 9
Publisher Cambridge University Press
Place of publication London, Eng.
Publication date 2015-01
ISSN 1833-3672
Keyword(s) Australia
personal attitudes
small accounting firms
social norms
unethical practices
Summary We investigate how exposure to unethical practices affects the personal attitude of accountants in small accounting firms towards unethical behaviours. This is an important topic for business because accountants in small accounting firms are in a position to influence the behaviour of the large number of businesses they serve. The main independent variable is a measure of exposure to a variety of different types of unethical practices. A regression involving the exposure variable onto personal attitude is carried out using data from owners/managers of small accounting firms in Australia. Findings confirm a negative relationship between the amount of exposure and personal attitude towards questionable practices: increased exposure to questionable ethical behaviour is related to an increase in the level of acceptance of unethical behaviour. While such a finding is not unexpected, it suggests that other strategies need to be pursued to encourage ethical behaviour.
Language eng
DOI 10.1017/jmo.2014.62
Field of Research 150199 Accounting, Auditing and Accountability not elsewhere classified
Socio Economic Objective 950402 Business Ethics
HERDC Research category C1 Refereed article in a scholarly journal
Copyright notice ©2015, Cambridge University Press
Persistent URL http://hdl.handle.net/10536/DRO/DU:30069388

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