Do United States accountants' personal values match the profession's values (ethics code)?

Donald L. Ariail, Katherine Taken Smith and L. Murphy Smith

Accounting, Auditing & Accountability Journal, 2020, vol. 33, issue 5, 1047-1075

Abstract: Purpose - Congruence of personal values to organizational (the profession) values affects job performance, job satisfaction and ethical behavior. The purpose of this paper is to answer two research questions: (1) what are the personal ethical values of today's leaders in the US accounting profession and (2) are these personal ethical values congruent with the profession's ethical code? Design/methodology/approach - This study uses a survey approach to determine the personal values of US-certified public accounting leaders. The personal values of the Certified Public Accountants (CPA) leaders were measured using the Rokeach Value Survey instrument. Findings - Findings show that for each highly prioritized personal value, there is one or more parallel with the profession's values, as represented by the US American Institute of CPAs ethics code. Research limitations/implications - This study was limited by the time period used. Future studies could include other time periods. This study could be used as a starting point for longitudinal studies to determine if personal values of professional accountants change over time. Practical implications - This paper offers a fresh understanding of the relationship of accountants' personal values to professional values. Social implications - This paper provides insights into the person–organization (P–O) fit of US accountants within their profession. Originality/value - This paper examines the P–O fit of accounting leaders, that is, the congruence of personal values and organizational values. The P–O fit contributes to job performance and job satisfaction.

Keywords: Accounting ethics; Personal values; Professional values; Certified Public Accountant (CPA); Rokeach Value Survey (search for similar items in EconPapers)
Date: 2020
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Citations: View citations in EconPapers (4)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-11-2018-3749

DOI: 10.1108/AAAJ-11-2018-3749

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