TY  - JOUR
AB  - Purpose The purpose of this paper is to develop a model of ethical decision-making that applies to accountants and the accounting profession.Design/methodology/approach This model is an integration of five factors that influence ethical decision-making by accountants: professional codes of conduct; philosophical orientation; religious orientation; culturally derived values; and moral maturity.Findings This model is a synthesis of previous identified factors that influence ethical decision-making and incorporates them into a model that is specific to professional accountants.Research limitations/implications The authors develop a set of propositions and explain how this model can be tested and its implications for both the accounting profession and the teaching of business ethics.Originality/value This model presents a new way of viewing ethical decision-making by accountants that is predicated on the importance of professional codes of conduct that influence both behaviour and decision-making. The external certification of professional accountants provides a layer of accountability not previously incorporated into ethical decision-making models.
VL  - 16
IS  - 2
SN  - 1747-1117
DO  - 10.1108/SRJ-11-2017-0240
UR  - https://doi.org/10.1108/SRJ-11-2017-0240
AU  - Dunn Paul
AU  - Sainty Barbara
PY  - 2019
Y1  - 2019/01/01
TI  - Professionalism in accounting: a five-factor model of ethical decision-making
T2  - Social Responsibility Journal
PB  - Emerald Publishing Limited
SP  - 255
EP  - 269
Y2  - 2024/05/13
ER  -