REACTIONS TO ETHICAL DILEMMAS - A STUDY PERTAINING TO CERTIFIED PUBLIC ACCOUNTANTS

被引：21

作者：

CLAYPOOL, GA ^{[1
]}

FETYKO, DF ^{[1
]}

PEARSON, MA ^{[1
]}

机构：

[1] YOUNGSTOWN STATE UNIV,ACCOUNTING & FINANCE,YOUNGSTOWN,OH 44555

来源：

JOURNAL OF BUSINESS ETHICS | 1990年 / 9卷 / 09期

关键词：

D O I：

10.1007/BF00386352

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This study discusses how perceptions of ethics are formed by certified public accountants (CPAs). Theologians are used as a point of comparison. When considering CPA ethical dilemmas, both subject groups in this research project viewed 'confidentiality' and 'independence' as more important than 'recipient of responsibility' and 'seriousness of breach'. Neither group, however, was insensitive to any of the factors presented for its consideration. CPA reactions to ethical dilemmas were governed primarily by provisions of the CPA ethics code; conformity to that code may well be evidence of higher stage moral reasoning. © 1990 Kluwer Academic Publishers.

引用

页码：699 / 706

页数：8

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