The Perceived Importance of an Ethical Issue as a Determinant of Ethical Decision-making for Accounting Students in an Academic Setting

Daryl Guffey and Mark Mccartney

Accounting Education, 2008, vol. 17, issue 3, 327-348

Abstract: In this study, we investigate the impact of an ethical decision-making construct, the 'perceived importance of an ethical issue' (PIE) for accounting students in an academic setting. One objective was to test the measure of this construct for generalizability in gauging ethical decision- making. The other objective was to draw inferences on the PIE construct for pedagogical purposes. Using tests of validity, the measure reasonably captured the 'perceived importance of an ethical issue' construct. In addition, the PIE construct was significantly related to both ethical judgment and behavioural intention. Implications for accounting educators and ethics training in business are discussed.

Keywords: Ethics; decision-making; perceived importance (search for similar items in EconPapers)
Date: 2008
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Citations: View citations in EconPapers (5)

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DOI: 10.1080/09639280701272666

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