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. Attached Files Name Description MIMEType Size Downloads Title Effects of exposure to unethical practices on the personal attitudes of accountants in small accounting firms Author(s) 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 Document type: Journal Article Collections: Faculty of Business and Law Deakin Business School School of Management and Marketing Related Links Link Description Connect to Elements publication management system Go to link with your DU access privileges   Connect to published version Go to link with your DU access privileges     Unless expressly stated otherwise, the copyright for items in DRO is owned by the author, with all rights reserved. Versions Version Filter Type Wed, 04 Feb 2015, 08:03:51 EST Wed, 04 Feb 2015, 08:04:31 EST Thu, 05 Feb 2015, 04:01:09 EST Fri, 13 Feb 2015, 08:20:18 EST Fri, 13 Feb 2015, 11:22:48 EST Fri, 13 Feb 2015, 11:24:43 EST Wed, 18 Mar 2015, 11:22:26 EST Filtered Full Citation counts:   Cited 1 times in TR Web of Science Cited 2 times in Scopus Search Google Scholar Access Statistics: 581 Abstract Views, 1 File Downloads  -  Detailed Statistics Created: Wed, 04 Feb 2015, 08:04:31 EST