Ethical evaluations and behavioural intentions of early career accountants: the impact of mentors, peers and individual attributes

McManus, Lisa; Subramaniam, Nava

doi:10.1111/j.1467-629x.2009.00301.x

Cited by 34 publications

(27 citation statements)

References 40 publications

(61 reference statements)

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“…Although ethics education is being recognised as an essential part of developing accounting professionals, providing real‐life whistle‐blowing examples from more established accountants may also be necessary to convince early career accountants to do the right thing. In this respect, the results of McManus and Subramaniam (2009) are important, suggesting that early career accountants’ evaluations of the seriousness of an unethical act are influenced by their perceptions of the ethical conduct of their peers and senior colleagues. The use of mentoring programmes to expose accountants in the early stages of their career to other accountants’ perspectives, for example, those in the middle‐age group, may be helpful in fostering ethical attitudes and dispositions among junior accountants.…”

Section: Discussionmentioning

confidence: 99%

“…As suggested by the Mann‐Whitney U test results, this comparison did not show a significant difference in participants’ PBW responses. Second, following the approach used in a recent study (McManus and Subramaniam 2009) the first and last 25% of responses were compared as a way to better identify early and late responses. Again, the Mann‐Whitney test results showed no statistically significant difference between early and late responses.…”

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confidence: 99%

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Accountants’ Whistle-Blowing Intentions: The Impact of Retaliation, Age, and Gender

Liyanarachchi¹,

Adler²

2011

Australian Accounting Review

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Accounting practices and the role of auditors have been widely implicated in many corporate scandals. Accountants are likely to witness serious wrongdoings at their workplace, presenting them with a difficult choice as to whether or not to whistle‐blow. This study reports online survey results of whistle‐blowing intentions of the members of Certified Practising Accountants of Australia. The study provides data on the effect of threat of retaliation, age and gender on accountants’ propensity to blow the whistle. The results show a complex interaction effect of retaliation, participants’ age, and gender on their propensity to blow the whistle. Among the early career accountants, male accountants are more likely than female accountants to blow the whistle. Accountants in the mid‐age group are not only likely to whistle‐blow when there is retaliation but also tend to be more willing to do so when that retaliation involves a direct personal loss rather than a loss to their associates. Accountants in the age group of 45 years or above respond to retaliation differently depending on their gender. Specifically, female accountants’ propensity to blow the whistle in this age group tends to decline as the retaliation threat increases from weak to strong, yet the change in retaliation threat has little impact on male accountants’ propensity to blow the whistle. These results and their implications are discussed.

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Section: Discussionmentioning

confidence: 99%

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confidence: 99%

Accountants’ Whistle-Blowing Intentions: The Impact of Retaliation, Age, and Gender

Liyanarachchi¹,

Adler²

2011

Australian Accounting Review

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“…In addition, employees need to be coached by mentors in morality and/or ethics, so as to create a common understanding thereof. In a study by McManus and Subramaniam (2009), it was found that unethical behaviour is affected by mentoring support and the perceived standard of ethical conduct by peers. Similarly, new employees entering the workplace need to be coached during induction programmes, so as to preserve strong ethical organisational cultures, which are embraced by all organisational members.…”

Section: Outline Of Resultsmentioning

confidence: 99%

Investigating the relationship between work values and work ethics: A South African perspective

Jonck¹,

Walt

Sobayeni

2017

SA j. hum. resour. manag.

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Orientation: As a result of the proliferation of unethical behaviour in the workplace, the study of work ethics has received new impetus.Research purpose: The research study sought to determine the relationship between work ethics and work values, with the objective of determining whether work ethics statistically significantly predict work values.Motivation for the study: As work ethics (i.e. behavioural intent) are a determinant of work values (i.e. overt behaviour), researchers are investigating their potential in preventing unethical behaviour.Research design, approach and method: A descriptive quantitative research design was employed in the study. A survey was conducted using the Multidimensional Work Ethic Profile and the Values Scale, which in previous studies have produced acceptable Cronbach’s alpha coefficients. Data were collected from 301 respondents in one geographical area in South Africa.Main findings: Work values did not appear to be highly esteemed by respondents, as only 6 of the 22 dimensions had a positive score. However, all seven dimensions of work ethics had positive scores. A negative correlation was found between work ethics and work values. In addition, work ethics predicted 9% of the variance in work values, providing sufficient evidence to accept the postulated research hypothesis.Practical implications: The findings of the study could be used by human resource managers to promote ethical behaviour, by focusing not only on work ethics but also on the relationship between work ethics and work values.Contribution: The study provides evidence of a relationship between work ethics and work behaviours, such as work values, within the South African context, and it thus addresses a research gap in this area.

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“…According to Schein (1984) unethical behaviour can be learned through relationships with peer groups in which an unlawful demonstration is considered as a way to deal with be recognized in a social event. According to Richard and Hollinger (1983) a person's unusual conduct was frequently concurred or upheld by a gathering, despite the fact that the wrongdoing can be done by a person (McManus & Subramaniam, 2009).…”

Section: Problem Statementmentioning

confidence: 99%

The Mediating Effect Of Employee Compensation On Integrity And Corruption Risk

Hanapiyah¹

2018

The European Proceedings of Social and Behavioural Sciences

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Risk management is an important agenda to prevent the unethical behaviour in an organization. In facing the challenging world of business and corruption issues, integrity and employee compensation are important factors in order to develop the organization success. Thus, it is important for the organization to focus on developing and enhancing the quality of employee in terms of ethical, behaviour and moral conduct. The aim of this research is to examine the effect of integrity in corruption risk mediated by employee compensation. The study involves only 50 respondents as it is a pilot study of the actual survey.The sample are respondents from 10 different organization. This study involves three different organizations which are federal government, state government and statutory bodies. The respondents involved in this study are whom that have an authority in making a decision for the organization. The analysis of bootstrapping for this study represent that, all the hypotheses are accepted with the t-value above 1.65 respectively. Hence, it shows that, integrity and employee compensation play important roles in order to prevent the risk of corruption in the organization. Other than that, employee compensation also mediates the relationship between variables

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Ethical evaluations and behavioural intentions of early career accountants: the impact of mentors, peers and individual attributes

Cited by 34 publications

References 40 publications

Accountants’ Whistle-Blowing Intentions: The Impact of Retaliation, Age, and Gender

Accountants’ Whistle-Blowing Intentions: The Impact of Retaliation, Age, and Gender

Investigating the relationship between work values and work ethics: A South African perspective

The Mediating Effect Of Employee Compensation On Integrity And Corruption Risk

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