Ethics and Accounting Practitioners: An Investigation into the Efficacy of Accounting Ethics Education on the Ethical Judgment of Accounting Practitioners

• In Event: Applied Research Papers: Research That Bridges with Practice

Abstract

Most research that assesses difficult ethical dilemmas focusses on what managers should do to deal with them in the normative sense. This research, in contrast, will provide empirical evidence about how managers actually respond to such difficult ethical dilemmas. Of extreme importance in the current research is observing managerial differences in intentions to intervene with subordinates. We approach this with a 2 X 2 factorial design where subordinate behavior is either ethical or unethical crossed with consequences that are either favorable or unfavorable to the organization or subordinate. This unique treatment design will help us isolate managerial behavioral shifts that are driven by the consequences. This has important implications for practitioners who need to better understand the nuances of how decision outcomes will affect subordinate behavior. In essence, such research helps practitioners better train employees and better understand the complex ethical behavior within their organizations. This research is also timely as the 2011 National Business Ethics Survey found that the pressure to compromise ethics is currently the highest since 2000 and that the 2000 data were warning signs of conditions that preceded a major wave of corporate scandals.

Authors

• Teresa M Stephenson, University of Wyoming

• Gary Martin Fleischman, University of Wyoming

• Stacy R Wade, Western Kentucky University