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  The Perceived Importance of an Ethical Issue as a Determinant of Ethical Decision-making for Accounting Students in an Academic Setting
 
 
Titel: The Perceived Importance of an Ethical Issue as a Determinant of Ethical Decision-making for Accounting Students in an Academic Setting
Auteur: Guffey, Daryl M.
Mccartney, Mark W.
Verschenen in: Accounting education
Paginering: Jaargang 17 (2008) nr. 3 pagina's 327-348
Jaar: 2008-09
Inhoud: In this study, we investigate the impact of an ethical decision-making construct, the 'perceived importance of an ethical issue' (PIE) for accounting students in an academic setting. One objective was to test the measure of this construct for generalizability in gauging ethical decision- making. The other objective was to draw inferences on the PIE construct for pedagogical purposes. Using tests of validity, the measure reasonably captured the 'perceived importance of an ethical issue' construct. In addition, the PIE construct was significantly related to both ethical judgment and behavioural intention. Implications for accounting educators and ethics training in business are discussed.
Uitgever: Routledge
Bronbestand: Elektronische Wetenschappelijke Tijdschriften
 
 

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