Professionalism in accounting: a five-factor model of ethical decision-making

Abstract

Purpose The purpose of this paper is to develop a model of ethical decision-making that applies to accountants and the accounting profession. Design/methodology/approach This model is an integration of five factors that influence ethical decision-making by accountants: professional codes of conduct; philosophical orientation; religious orientation; culturally derived values; and moral maturity. Findings This model is a synthesis of previous identified factors that influence ethical decision-making and incorporates them into a model that is specific to professional accountants. Research limitations/implications The authors develop a set of propositions and explain how this model can be tested and its implications for both the accounting profession and the teaching of business ethics. Originality/value This model presents a new way of viewing ethical decision-making by accountants that is predicated on the importance of professional codes of conduct that influence both behaviour and decision-making. The external certification of professional accountants provides a layer of accountability not previously incorporated into ethical decision-making models.

Religiosity and accountants' ethical decision-making in a religious country with a high level of corruption

“…Most prior research has focused on corporate executives and managers, while only a few studies have focused on accountants (Dunn and Sainty, 2019). Further, the majority of studies on this topic have used quantitative research designs to measure religiosity to determine whether there is an association with ethical decision-making.…”

“…Goel and Misra (2020) argue that the main reason behind unethical behaviour is lack of ethics in the decision-making processes. Such ongoing criticisms have forced ethics researchers to investigate the factors that professionals, such as accountants, take into account in their decision-making processes (Narayan, 2016; Dunn and Sainty, 2019). While there are numerous factors influencing ethical decision-making, we still do not have a good understanding of what drives the ethical decision-making of accountants (Liyanapathirana et al , 2021).…”

Pengaruh Kode Etik Profesional Persepsian, Filosofi Moral Pribadi, dan Budaya terhadap Kesadaran Etis Auditor Internal di Indonesia

“…Neu, Everett, dan Rahaman (2013) menemukan bagaimana politik organisasi membingkai aktivitas audit internal dan memengaruhi pertimbangan auditor dalam melaporkan kegiatan yang memiliki potensi penipuan. Kebanyakan kegagalan oleh akuntan profesional lebih disebabkan oleh kesalahan penilaian daripada kesalahan metodologi dalam penerapan teknik akuntansi atau audit, kegagalan ini adalah penyimpangan dalam pelaksanaan pengambilan keputusan etis (Dunn dan Sainty 2019).…”

Solusi Atas Problematika Perilaku Budgetary Slack Ditinjau Berdasarkan Etika Akuntan Manajemen

“…Sumber : Dunn & Sainty, 2020 James Rest menjelaskan bahwa proses penalaran moral terdiri atas, sensitivitas etis, pertimbangan etis, motivasi etis dan tindakan etis (Dunn & Sainty, 2020). Sensitivitas etis merujuk pada identifikasi isu-isu etis.…”