Personal Values and Ethical Behavior in Accounting Students

Grace Mubako (), Kallol Bagchi (), Godwin Udo () and Marjorie Marinovic ()
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Grace Mubako: California State University Sacramento
Kallol Bagchi: University of Texas at El Paso
Godwin Udo: University of Texas at El Paso
Marjorie Marinovic: University of Texas at El Paso

Journal of Business Ethics, 2021, vol. 174, issue 1, No 10, 176 pages

Abstract: Abstract This study develops and tests an integrated model that explains how Schwartz’s higher order personal values of Openness to Change, Conservation, Self-Transcendence and Self-Enhancement influence the ethical behavior of accountants. The study further explores the influence of ethics training, gender and religiosity on ethical behavior. A survey instrument was administered to 252 accounting students and the findings reveal that some of the higher order personal values (Conservation, Self-Transcendence, Self-Enhancement) are significant in explaining the ethical behavior of accounting students. The findings also reveal that gender and ethical training influence ethical behavior, and that effect of the personal value Self-Transcendence differs depending on participant gender and also religiosity. The implications of the findings are discussed.

Keywords: Personal values; Ethical behavior; Ethics training; Gender; Religiosity (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:kap:jbuset:v:174:y:2021:i:1:d:10.1007_s10551-020-04606-1

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DOI: 10.1007/s10551-020-04606-1

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