(Tyson: 1992; Cohen et al.: 1995, 1996, 2001).
Many studies have been done on the role and correlation between moral development and ethical decision making as it applies to various professionals. A majority of these research studies have found that such things as gender, education, age and taking ethics courses in school have some affect on one's moral reasoning developments (Armstrong: 1993; Elm, Kennedy & Lawton: 2001; Jones & Hiltebeitel: 1995; Ponemon & Glazer: 1990; Shaub: 1994). However, many studies have also found exactly the opposite, in that no significant relationship exists. (Ma & Chan: 1987; Rogers & Smith: 2001; Thorne, Massey & Magnan: 2003).
Studies have also been done on CPAs specifically, finding that as a whole CPAs do not have a higher level of moral reasoning compared with individuals who have similar educational and economic backgrounds. (Bay & Greenberg: 2001; Jeffrey: 1993; Ponemon: 1993; Ponemon & Glazer: 1990). Ponemon, in his longitudinal study of auditing managers and partners, specifically found that individuals who showed as having a higher level of ethical reasoning per their DIT scores were also more responsive to ethical dilemmas. Further, those with higher DIT scores are also more likely to frame their ethical judgments independent and separate from clients and other colleagues within the same firm. Trevino and Youngblood, for example, found that MBA students at the postconventional stage of Kohlberg's moral development are more likely view questionable issues as being unethical as opposed to students at the conventional or preconventional stages of development. Further, their studies revealed that progression from stage to stage of moral development correlates with an individual's ability to make ethical judgments less and less dependent on outside influences. Therefore it can be concluded that individuals who are more morally developed are less likely to engage in unethical behavior. (Leming: 1978; Ponemon: 1992; Trevino and Youngblood: 1990).
Based on this previously established research, this study proposes that CPAs with lower stages of moral development as derived from the DIT scores, will agree more with questionable actions as compared to CPAs with higher stages of moral development. In conducting this research study, the relevant demographic and institutional variables identified include age, gender, general education level and ethical education level. The reason for these variables are due to previously found correlations. For example, Rest has indicated that DIT scores increase over time, or with age.
Further, as a result of the information gathered from the aforementioned literature review, this study proposes that there are differences in the moral development of CPAs in Taiwan of different age groups. More so, this study proposes that there are differences in the ethical decision-making of CPAs in Taiwan of different age groups.
It is also proposed that there are differences in the moral development of male and female CPAs in Taiwan with male CPAs being more agreeable with questionable actions. This hypothesis is based on past studies that have shown that males are more likely to engage in unethical behavior because, as a gender, they focus more heavily on competitive success and will thus break the rules when it means achieving more success.
The research conducted by Rest has further found that "the average DIT scores increases about ten points with each increase in level of education." (Rest: 1979, p. 110). Thus, this study proposes that there are differences in the moral development of CPAs in Taiwan relating to their educational level. Further, this study proposes that there are differences in the ethical decision-making of CPAs in Taiwan relating to their educational level.
Finally, because there has been an established relationship between ethical education and moral development, many accounting programs have implemented ethics-related curricula into their programs. This study will further investigate the effect ethics education has on the moral development and ethical decision making of CPAs as there has been little prior research conducted in this area. This study proposes that the levels of moral development of CPAs who have taken ethics courses are different than those who have not take ethics courses. Likewise, this study proposes that the levels of ethical decision making CPAs who have taken ethics courses are different than those who have not taken ethics courses.
Bibliography
Abdolmohammadi, M., J., & Baker, R., C. (2006). Accountants' value preferences and moral reasoning. Journal of Business Ethics, 69, 11-25.
Armstrong, M., B. (1993). Ethics and Professionalism in Accounting Education: A Sample Course. Journal of Accounting Education, 11, 77-92.
Armstrong, M., B, Ketz, E., J, & Owsen, D. (2003). Ethics education in accounting: moving toward ethical motivation and ethical behavior. Journal of Accounting Education, 21(1), 1-16.
Armstrong, M., B, & Mintz, S., M. (1989). Ethics education in accounting: present status and policy implications. Association of Government Accountants Journal (Summer Quarter), 70-76.
Baxter, G.D., & Rarick, C.A. (1987). Education for the Moral Development of Managers: Kohlberg's Stages of Moral Development and Integrative Education. Journal of Business Ethics, 6(3), 243-248.
Bernardi, R.A., & Arnold, D.F. (1997). An Examination of Moral...
There are several ways that BP could have chosen to respond, all of which were "open" to them (i.e. they had free will), yet those chose to take paths that were less moral. Kant's universal law would have them put their responsibility to humanity as the motivator, however, their motives have not proven to be driven by doing what is genuinely good for humanity. Blackburn (2009) states that it is
Ethics Memo Ethicacy of Five Hour Energy "No Crash Later" Claims Recently consumer rights groups are gaining greater traction in the media with their claims that Five Hour Energy's claims of "no crash later" are inaccurate, and at worst, overstated. These claims are based on a study completed six years ago, and whose methodology is not sound (Fabregas, 2012). What's at the center of this debate is the chemical composition of Five
Arguably the deficiencies in processes and technologies throughout the distribution channel enable the unethical sharing of digital property by consumers in the first place. it's as if the incompetence of these channel partners' platforms, either from a website standpoint with the support of DRM technologies or the reliance on faulty, often poorly designed DRM systems, technologies and techniques create much opportunity to take digital and intellectual property and repurpose it
Ethics in Counseling The research and empirically-derived conclusions in the article, So what do u want to work on 2 day? (Rummell, Joyce, 2010) illustrate just how much of an ethical quagmire online counseling is today. The article clearly shows how much of an urgent need there is today for greater compliance and oversight, with a call for the American Psychological Association (APA) needing to be involved. One of the most
Ethics in Group Counselling Ethics in Group Counseling Group Therapy Counselling: Ethics The ethical concerns of therapists have been getting larger in quantity and sophistication. Managed care demands professionals to think about problems with discretion as well as delivery associated with proficient treatment whilst other decisions might include informed consent, a variety of relationships together with customers, and ignoring discretion given clients' harmful conduct. These types of deliberations have been happening inside
Therefore, corporations have had to change their viewpoints and start looking at the long-term consequences of their behavior, as well as looking at the bottom line. Businesses also have to be concerned because consumers have also become aware of environmental concerns, and many consumers are demanding earth-friendly products and have shown a willingness to pay more money to competitors who observe environmentally-friendly practices. Interestingly enough, this demand has given rise
Our semester plans gives you unlimited, unrestricted access to our entire library of resources —writing tools, guides, example essays, tutorials, class notes, and more.
Get Started Now