Accounting Students’ Ethical Sensitivity and Moral Judgments for Business Dilemmas
Research on Professional Responsibility and Ethics in Accounting
ISBN: 978-1-78190-844-0, eISBN: 978-1-78190-845-7
Publication date: 16 September 2013
Abstract
This study uses several business situations to explore the impact of moral intensity on the identification of an ethical problem and reasons for making moral judgments for questionable ethical business dilemmas. This study asks 173 accounting students, those who will become our future professional accountants, to evaluate four situations involving product safety, sharing software, expensing personal items as business expenses, and manipulating earnings. The results of this study confirm beliefs that Jones’ (1991) model of moral intensity affects ethical evaluations and moral judgments. Accounting students appear to use the overall harm and societal pressure components of moral intensity when evaluating ethical dilemmas and making moral judgments.
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Acknowledgements
Acknowledgments
The authors wish to extend their sincere appreciation to two anonymous reviewers, whose feedback greatly improved this manuscript.
Citation
Shawver, T.J. and Shawver, T.A. (2013), "Accounting Students’ Ethical Sensitivity and Moral Judgments for Business Dilemmas", Research on Professional Responsibility and Ethics in Accounting (Research on Professional Responsibility and Ethics in Accounting, Vol. 17), Emerald Group Publishing Limited, Leeds, pp. 159-176. https://doi.org/10.1108/S1574-0765(2013)000017009
Publisher
:Emerald Group Publishing Limited
Copyright © 2013 Emerald Group Publishing Limited