CSR and the Public Sector: Ethical Attitudes of Accountants in the Public Sector

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Abstract

Recent ethical breaches have included attention on ethical behavior within the accounting profession. At the heart of the debate is whether ethical standards of accountants are to blame. As more business is being done by the public sector, proper ethical behavior becomes an important aspect of public sector accountants. Using a nationally representative sample of practitioners in the public sector, a comparison of responses to 25 vignettes designed to test ethical attitudes was made to responses obtained from a similar study of all US accounting groups.

Author

• Charles W Stanley, Baylor University