Professional Accountants' Ethical Intent - The Impact Of Job Role Beliefs And Professional Identity
Svanberg, J. (2012). Professional Accountants' Ethical Intent - The Impact Of Job Role Beliefs And Professional Identity. Electronic Journal of Business Ethics and Organization Studies, 17 (2), 16-26. Retrieved from http://ejbo.jyu.fi/pdf/ejbo_vol17_no2.pdf
© Business and Organization Ethics Network (BON)
Two propositions about the impact of accountants' professional self on decision-making were investigated. The first concerned the impact of job role beliefs on moral intent and the second concerned the relationship between the strenght of professional identity and moral intent. Statistical analysis of survey responses from accounting consultants in Sweden revealed that job role beliefs were significantly related to moral intent but there was no relationship between identity salience and moral intent. The data in the current study indicates that accounting consultants develop tehir own private interpretations of their professional role. Furthermore, they have only weak identification with the profession with low levels on the salience measure of professional identity. There is indication in the data that the accounting consultants believe that they must sometimes deviate from professional obligations as a response to clients' demands.
PublisherBusiness and Organization Ethics Network (BON)
MetadataShow full item record
Showing items with similar title or keywords.
Professional Accountants' Ethical Intent - The Impact Of Job Role Beliefs And Professional Identity Roth, Steffen (Business and Organization Ethics Network (BON), 2012)Although ethics is commonly defined as the science of the moral, the present paper shows that the larger part of contributions to the emerging innovation ethics discourse rather does than studies moral communication. Instead ...
IFRS 16 leases : standard implementation and impact on financial reporting quality from accounting professionals’ point of view Ketola, Milja (2019)International Accounting Standards Board (IASB) julkaisi IFRS 16 -vuokrasopimusstandardin 1.1.2016 ja standardi tuli voimaan 1.1.2019. IFRS 16 tuo huomattavia muutoksia vuokrasopimusten kirjanpitokäsittelyyn ja on luultavasti ...
Impact of accounting process characteristics on accounting outsourcing : Comparison of users and non-users of cloud-based accounting information systems Asatiani, Aleksandre; Apte, Uday; Penttinen, Esko; Rönkkö, Mikko; Saarinen, Timo (Elsevier, 2019)Prior literature informs us that a company's decision to outsource a business process depends on process characteristics such as how frequently the process is performed or how specific the assets required by the process ...
Blame game or dialogue? Financial, professional and democratic accountabilities in a complex health care setting Pellinen, Jukka; Mättö, Toni; Sippola, Kari; Rautiainen, Antti (Emerald Group Publishing Limited, 2018)Purpose The purpose of this paper is to investigate how the complexity of the network governance setting affects accountability practices. The authors pay particular attention to the organizational characteristics that ...
Tenhunen, Marja-Liisa (University of Jyväskylä, 2002)The present study set out to produce new knowledge to enhance scientific thinking and pragmatic social innovations. The interest of knowledge has been both theoretical and pragmatical. The informative innovation was the ...