Using experimental scenarios, the current study suggest that the management accountants’ professional attributes social obligation, professional autonomy, professional affiliation, and professional dedication are associated with three ethical rationales that have been identified as playing important roles in ethical judgment, the perception of the ethicality of an action; moral equity, contractualism, and relativism. Understanding these issues will assist in determining the management accounting professional attributes that should be fostered in encouraging the ethical judgments of management accountants since research indicates that the moral equity and contractualism rationales are consistent with individuals at the post-conventional stage of ethical development and more ethical judgments while the relativism rationale is consistent with the conventional stage of moral development and less ethical judgments.
Thomas, S. (2018), "Management Accountants’ Professionalism and Ethics", Jefrey, C. (Ed.) Research on Professional Responsibility and Ethics in Accounting (Research on Professional Responsibility and Ethics in Accounting, Vol. 21), Emerald Publishing Limited, pp. 169-192. https://doi.org/10.1108/S1574-076520180000021006Download as .RIS
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