Ethical evaluations, intentions, and orientations of accountants: Evidence from a cross-cultural examination

Silvia Paláu

International Advances in Economic Research, 2001, vol. 7, issue 3, 364 pages

Abstract: Society has high expectations concerning accounting professionals. More than ever, accountants need professional values and ethics that allow them to operate successfully and with integrity in a changing world. This study is a first attempt to understand the ethical evaluations, intentions, and orientations of accounting professionals and students from Latin American countries. Another objective is to validate the multidimensional ethics scale used by Cohen et al. [1998] in an international setting. The results did not validate such a scale but offer interesting findings about the Latin American sample. In such a context, ethics appear to be a collective concern guided by a different concept of equity. The results indicate that the respondents consider justice a superior value over what is considered correct, acceptable, or good. Copyright International Atlantic Economic Society 2001

Date: 2001
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DOI: 10.1007/BF02295404

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