Professionalism in accounting: a five-factor model of ethical decision-making

Paul Dunn and Barbara Sainty

Social Responsibility Journal, 2019, vol. 16, issue 2, 255-269

Abstract: Purpose - The purpose of this paper is to develop a model of ethical decision-making that applies to accountants and the accounting profession. Design/methodology/approach - This model is an integration of five factors that influence ethical decision-making by accountants: professional codes of conduct; philosophical orientation; religious orientation; culturally derived values; and moral maturity. Findings - This model is a synthesis of previous identified factors that influence ethical decision-making and incorporates them into a model that is specific to professional accountants. Research limitations/implications - The authors develop a set of propositions and explain how this model can be tested and its implications for both the accounting profession and the teaching of business ethics. Originality/value - This model presents a new way of viewing ethical decision-making by accountants that is predicated on the importance of professional codes of conduct that influence both behaviour and decision-making. The external certification of professional accountants provides a layer of accountability not previously incorporated into ethical decision-making models.

Keywords: Ethical decision making; Professional codes of conduct; Accounting (search for similar items in EconPapers)
Date: 2019
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:srjpps:srj-11-2017-0240

DOI: 10.1108/SRJ-11-2017-0240

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