De la possibilité d'accroître l'éthique de l'auditeur: Le cas d'une formation

Yves Mard (), Christelle Chaplais () and Sylvain Marsat ()
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Yves Mard: CRCGM - Centre de Recherche Clermontois en Gestion et Management - UdA - Université d'Auvergne - Clermont-Ferrand I - ESC Clermont-Ferrand - École Supérieure de Commerce (ESC) - Clermont-Ferrand
Sylvain Marsat: CRCGM - Centre de Recherche Clermontois en Gestion et Management - UdA - Université d'Auvergne - Clermont-Ferrand I - ESC Clermont-Ferrand - École Supérieure de Commerce (ESC) - Clermont-Ferrand

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Abstract: As part of the exercise of his profession, the auditor is confronted with situations involving ethical dilemmas. We wonder if training can help in some circumstances. Therefore, we conducted an experiment to determine if an ethics course had an influence on their moral reasoning process and their perception of the moral intensity of ethical issues. The results show that training increases the ability to identify an ethical dilemma, but seems to limit the perceived intensity of the dilemma. On the other hand, counter-intuitively, training appears to decrease the intention to act strictly in accordance with deontological codes, in favor of an action more consistent with the ethics of the auditor.

Keywords: moral reasoning; training; auditor; moral intensity; ethics; éthique; auditeur; formation; raisonnement moral; intensité morale (search for similar items in EconPapers)
Date: 2014-05-27
Note: View the original document on HAL open archive server: https://hal.science/hal-01899102
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Published in Mesure, évaluation, notation – les comptabilités de la société du calcul, May 2014, Lille, France. pp.cd-rom

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