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

journal contribution
posted on 2009-01-01, 00:00 authored by L McManus, Navaneetham Subramaniam
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.

History

Journal

Accounting and finance

Volume

49

Issue

3

Pagination

619 - 643

Publisher

Wiley-Blackwell Publishing Asia

Location

Clayton, Vic.

ISSN

0810-5391

eISSN

1467-629X

Language

eng

Publication classification

C1 Refereed article in a scholarly journal

Copyright notice

2009, Accounting and Finance Association of Australia and New Zealand