Search results

1 – 10 of over 37000
To view the access options for this content please click here
Book part
Publication date: 20 January 2010

Gary M. Fleischman, Sean Valentine and Don W. Finn

Ethical issues and moral reasoning are important in the tax policy context because shared moral values create good societies (Paul et al., 2006). This study of the…

Abstract

Ethical issues and moral reasoning are important in the tax policy context because shared moral values create good societies (Paul et al., 2006). This study of the equitable relief subset of the innocent spouse rules is a good example of Congressional and IRS policy that has been substantially reformed twice (and continues to be reassessed) to create tax law that effectively treats innocent spouses equitably (Fleischman & Shen, 1999). The purpose of this study was to evaluate the degree to which subjects' moral reasoning, using the first two steps of Rest's (1986) ethical reasoning model, is related to perceived moral intensity (Jones, 1991) in several tax-based equitable relief situations. Integrative social contracts theory provides the study's theoretical lens.

Subjects evaluated a mailed-questionnaire containing two separate equitable relief scenarios about a spouse who was unaware of her husband's tax evasion – one scenario included verbal abuse and the other scenario contained no such abuse. The survey also contained a variety of ethics and attitudinal measures used to measure the study's focal variables. The results support the a priori hypotheses that moral intensity is positively related to recognition of an ethical issue, judgment that the ethical scenario is unethical, and judgment to grant equitable relief. In addition, the scenario containing emotional abuse was associated with increased levels of moral intensity as compared to the scenario that did not contain abuse. The paper concludes with a discussion of both professional and public policy implications.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-84950-722-6

To view the access options for this content please click here

Abstract

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-84950-869-8

To view the access options for this content please click here
Article
Publication date: 13 March 2007

Kenneth Einar Himma

Information ethics, as is well known, has emerged as an independent area of ethical and philosophical inquiry. There are a number of academic journals that are devoted…

Abstract

Purpose

Information ethics, as is well known, has emerged as an independent area of ethical and philosophical inquiry. There are a number of academic journals that are devoted entirely to the numerous ethical issues that arise in connection with the new information communication technologies; these issues include a host of intellectual property, information privacy, and security issues of concern to librarians and other information professionals. In addition, there are a number of major international conferences devoted to information ethics every year. It would hardly be overstating the matter to say that information ethics is as “hot” an area of theoretical inquiry as medical ethics. The purpose of this paper is to provide an overview on these and related issues.

Design/methodology/approach

The paper presents a review of relevant information ethics literature together with the author's assessment of the arguments.

Findings

There are issues that are more abstract and basic than the substantive issues with which most information ethics theorizing is concerned. These issues are thought to be “foundational” in the sense that we cannot fully succeed in giving an analysis of the concrete problems of information ethics (e.g. are legal intellectual property rights justifiably protected?) until these issues are adequately addressed.

Originality/value

The paper offers a needed survey of foundational issues in information ethics.

Details

Library Hi Tech, vol. 25 no. 1
Type: Research Article
ISSN: 0737-8831

Keywords

To view the access options for this content please click here
Book part
Publication date: 8 August 2014

Cynthia Blanthorne, Hughlene A. Burton and Dann Fisher

This chapter investigates the effect of moral reasoning of tax professionals on the aggressiveness of their reporting recommendations. The findings of the study indicate…

Abstract

This chapter investigates the effect of moral reasoning of tax professionals on the aggressiveness of their reporting recommendations. The findings of the study indicate moral reasoning influences the aggressiveness of tax reporting decisions separate from the influence of client pressure. As the level of moral reasoning increases, the aggressiveness of the reporting position is found to0 decrease. Contrary to prior research, client pressure is not related to tax reporting aggressiveness. Failure to observe this relationship may signal a shift in behavior resulting from the intense public and regulatory scrutiny at the time of data collection which was in the immediate aftermath of the Enron scandal.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78190-838-9

Keywords

To view the access options for this content please click here
Book part
Publication date: 16 October 2015

Tara J. Shawver, Lynn H. Clements and John T. Sennetti

Moral intensity is the degree of feeling we have about the consequences of moral choices, similar, for example, to those perceived for crimes, from petty larceny to…

Abstract

Moral intensity is the degree of feeling we have about the consequences of moral choices, similar, for example, to those perceived for crimes, from petty larceny to murder. Moral intensity is thought to increase moral sensitivity and judgment. Because the accounting professions require members to respond to accounting fraud with more sensitivity and intensity, we examine this response in 220 professional accountants (mostly Certified Public Accountants) under a controlled experiment using two different cases. We examine the first three parts of the Rest (1986) model including ethical evaluation, judgment, and intention to act. We measure moral intensity in the accountant’s perception of overall harm and societal pressure. As in prior research, we find that the degree of moral intensity may be contextual. We find that the ethical evaluations may become affected by perceived overall harm, and whistleblowing intentions by perceived societal pressure. However, in both cases, the professional’s judgments are most affected by moral intensity. Consistent with prior research, whistleblowing intentions may involve many other mitigating variables, such as audit reporting or non-audit reporting limited by codes of conduct. These findings relate to the increasing attention paid by the SEC to finding accounting fraud.

This manuscript makes three important contributions to the existing literature. First, there are few studies in this area and Jones (1991) identifies that moral intensity is issue contingent; therefore, replication studies using different scenarios are needed. Second, Bailey, Scott, and Thoma (2010) have suggested that accounting ethics research has focused too narrowly on Component II of Rest’s Four-Component Model. None of the previous studies looked at all three steps in Rest’s Model; therefore, our manuscript provides an important contribution over the other previous studies. Third, our sample uses professionals and not students as surrogates for professionals.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78441-666-9

Keywords

To view the access options for this content please click here
Article
Publication date: 5 October 2010

Chieh‐Wen Sheng and Ming‐Chia Chen

This paper aims to examine the influence of individual internal principles and perceived external factors on the ethical attitudes toward environmental practices, on the…

Abstract

Purpose

This paper aims to examine the influence of individual internal principles and perceived external factors on the ethical attitudes toward environmental practices, on the part of Taiwanese environmental business managers.

Design/methodology/approach

The analysis of 295 pretest samples, moral intensity on environmental issues was divided into “perception of environmental harm” and “perceived immediacy and stress”. Following this, a questionnaire survey of environmental managers from the top 1,000 enterprises was conducted with 203 valid samples analyzed by a structural equation model.

Findings

The research findings demonstrated that moral intensity concerning environmental issues is not as significant as expected, and had less influence than environmental ethics. Assuming that part of the reason for this is that moral intensity is generally based on a viewpoint of teleology, the paper proposes some discussion and suggestions.

Research limitations/implications

Some limitations existed during this research, especially in the data collection or analyzing process. However, besides teleology, there are many other viewpoints of moral philosophy.

Practical implications

Environmental ethics is regarded as an internal principle, whereas the perceived moral intensity of managers on environmental issues is treated as an external factor. People's ethical decisions might be based on different views of moral philosophy such as teleology, deontology, or virtue ethics.

Originality/value

Since there was no suitable questionnaire related to moral intensity on environmental issues in the past, the paper presents a new questionnaire which used exploratory factor analysis to allocate moral intensity concerning environmental issues into two components: “perception of environmental harm” and “perceived immediacy and stress”.

Details

Social Responsibility Journal, vol. 6 no. 4
Type: Research Article
ISSN: 1747-1117

Keywords

To view the access options for this content please click here
Article
Publication date: 10 July 2007

Anthony H. Normore and Stephanie Paul Doscher

The purpose of this research is to explore the use of media as the basis for a social issues approach to promoting moral literacy and effective teaching in educational…

Abstract

Purpose

The purpose of this research is to explore the use of media as the basis for a social issues approach to promoting moral literacy and effective teaching in educational leadership programs.

Design/methodology/approach

Through a review of relevant literature, mass media sources, and observations, the authors use Starratt's framework of moral responsibility to identify ethical practice in response to dilemmas brought on by local, regional, national and international crises and conflicts. Regional, national and international crises and conflicts are regularly reported on the Internet, as well as in the local, regional, national and international media (e.g., Time, Macleans, Michigan Citizen, The Washington Post, Education Week, The Boston Globe, National Geographic).

Findings

The use of mass media venues, when compounded with moral grounding better equips educational leaders to act with ethical orientations. Professional organizations should encourage and support leaders who engage in public citizenship activities – answering critical questions, brokering views, encouraging discussion, and serving as resources.

Originality/value

Issues concerning the ethical usage of mass media are complex, often unique, and ought to be an integral component of teaching in formal educational leadership experience. Consequently, the authors advocate the use of the media in university teaching as the basis for a social issues approach to promote morally literate graduates in university educational leadership programs. Actual examples of reactions about the use of media from a class of graduate students enrolled in an ethics class and educational leadership are included.

Details

Journal of Educational Administration, vol. 45 no. 4
Type: Research Article
ISSN: 0957-8234

Keywords

To view the access options for this content please click here
Article
Publication date: 1 June 2008

Em Pijl‐Zieber, Brad Hagen, Chris Armstrong‐Esther, Barry Hall, Lindsay Akins and Michael Stingl

Nurses and other professional caregivers are increasingly recognising the issue of moral distress and the deleterious effect it may have on professional work life, staff…

Abstract

Nurses and other professional caregivers are increasingly recognising the issue of moral distress and the deleterious effect it may have on professional work life, staff recruitment and staff retention. Although the nursing literature has begun to address the issue of moral distress and how to respond to it, much of this literature has typically focused on high acuity areas, such as intensive care nursing. However, with an ageing population and increasing demand for resources and services to meet the needs of older people, it is likely that nurses in long‐term care are going to be increasingly affected by moral distress in their work. This paper briefly reviews the literature pertaining to the concept of moral distress, explores the causes and effects of moral distress within the nursing profession and argues that many nurses and other healthcare professionals working with older persons may need to become increasingly proactive to safeguard against the possibility of moral distress.

Details

Quality in Ageing and Older Adults, vol. 9 no. 2
Type: Research Article
ISSN: 1471-7794

Keywords

To view the access options for this content please click here
Article
Publication date: 15 June 2021

Nieves Carrera and Berend Van Der Kolk

The purpose of this paper is to examine how experience and gender relate to the auditors’ moral awareness.

Abstract

Purpose

The purpose of this paper is to examine how experience and gender relate to the auditors’ moral awareness.

Design/methodology/approach

Hypotheses are informed by a neurocognitive approach to ethical decision-making and tested using survey data from 191 auditors of a Big Four audit firm in The Netherlands.

Findings

The main findings indicate that more experienced auditors (i.e. those with more years of work experience, a higher rank and a higher age) show higher levels of moral awareness. This positive relationship is stronger for morally questionable situations related to accounting and auditing, compared to general business moral dilemmas. In addition, the results support the expectation that on average, female auditors have higher moral awareness than their male counterparts.

Originality/value

To the knowledge of the authors, this is the first study that considers a neurocognitive approach to inform hypotheses about the antecedents of auditors’ moral awareness. The findings suggest that the involvement of experienced auditors in ethical decision-making processes may be beneficial given their enhanced ability to identify ethically disputable situations as such. Furthermore, increasing the number of women in senior positions may positively affect ethical decision-making in audit firms. Finally, this paper presents directions for future research.

Details

Managerial Auditing Journal, vol. 36 no. 3
Type: Research Article
ISSN: 0268-6902

Keywords

To view the access options for this content please click here
Article
Publication date: 15 May 2009

Charles G. Smith, Ērika Šumilo and Viesturs Pauls Karnups

Given system‐wide lapses in moral decision making in large US corporations and the inherited corruption from formerly planned economies, the development of moral reasoning…

Abstract

Purpose

Given system‐wide lapses in moral decision making in large US corporations and the inherited corruption from formerly planned economies, the development of moral reasoning is an important issue for business educators in the USA and Latvia. The purpose of this paper is to present a comparison of Latvian and US business persons.

Design/methodology/approach

Kohlberg's et al., theory of cognitive moral development (CMD), as operationalized by Rest as framework to study the antecedents of moral judgment in both lands. Survey data from 340 employed MBA students as a proxy for current and future business leaders are used. A total of 18 scenarios are reduced to four unique components, which are regressed on measures of CMD, Country of Respondent, and Moral Philosophy to test three hypotheses. Gender and age are added as controls.

Findings

CMD and Country of Respondent are strongly associated with increased moral judgment, while Moral Philosophy is less influential. In addition, the positive functional relationship between CMD and moral judgment exists in both countries but at lesser absolute values in Latvia. Findings also suggest that the efficacy of the independent variables varies with the issues at hand. Interestingly, moral dilemmas concerned with marketing strategies appear to be immune from moral reasoning. This indirectly gives support to Jones' concept of moral intensity and future research may wish to continue this line of inquiry as well as expand the comparison to other European Union countries.

Originality/value

The paper is the first to use the defining issues test to study levels of CMD in the Latvian business community.

Details

Baltic Journal of Management, vol. 4 no. 2
Type: Research Article
ISSN: 1746-5265

Keywords

1 – 10 of over 37000