Professionals' Tax Liability Assessments and Ethical Evaluations in an Equitable Relief Innocent Spouse Case

Our purpose is to empirically examine whether gender, age, work experience, and attendance of a course on ethics affect the ethical perceptions of Portuguese accounting students and analyze the influence of some individual factors that may affect their ethical decision-making. Additionally, we consider the degree of importance assigned to a list of personal traits and their relationship with those factors. We concluded that gender influenced the degree of importance attributed by students to initiative/entrepreneurship, obedience, and responsibility; age influenced the degree of importance attributed by students to integrity; work experience influenced the degree of importance attributed by students to obedience; and attendance of a course on ethics influenced the degree of importance attributed to independence. For each of these factors, the influence did not prove to be statistically significant in decision-making. Similarly, the study identified some reservations regarding attitudes the students' peers might have, and when asked about this, they had negative opinions, believing their colleagues would have lower ethical standards. Our results add to the literature, especially because, in Portugal, little has been done to understand which factors may affect students' ethical decision-making processes. We expect to bring added value to stakeholders, teachers, and scholars engaged with these matters. ARTICLE HISTORY

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“…Thus, our study is in line with the results of Hegarty and Sims (1978), Callan (1992), and Fleischman and Valentine (2003).…”

Section: Discussionsupporting

confidence: 92%

“…In turn, Callan (1992), using a random sample of employees of a state organisation, concluded that gender did not significantly influence ethical conduct within the company. Later, Fleischman and Valentine (2003) proved that no statistically significant difference exists between responses of females and males.…”

Section: Gendermentioning

confidence: 99%

Ethical perceptions of accounting students in a Portuguese university: the influence of individual factors and personal traits

Costa

Pinheiro

Ribeiro

2016

Accounting Education

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“…Individual perceptions or recognition of an ethical issue, or its importance (for example, as assessed by Barnett, 2001;Chan et al, 2008;Fleischman and Valentine, 2003;Haines et al, 2008;Rottig et al, 2011;Singhapakdi, 1999;Valentine and Barnett, 2007;Valentine and Bateman, 2011;Valentine and Fleischman, 2003;Valentine and Page, 2006), also seem susceptible to multiple causal interpretations. Although recognition is generally presumed to influence judgments, anyone who Ethical Judgments 25 regarded an ethically questionable activity as inappropriate would, in order to respond consistently, logically be inclined to concur that they personally recognized the existence of an ethical issue or problem.…”

Section: Ethical Issue Recognition and Importancementioning

confidence: 99%

Ethical Judgments: What Do We Know, Where Do We Go?

Mudrack

Mason

2012

J Bus Ethics

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“…Results demonstrated that individuals who high in idealism were those who most likely to lie and harm another person. Furthermore, previous studies also showed that individuals high in idealism and high in relativism were the most likely to engage in unethical tax behaviors as stated by (Cruz, Shafer, & Strawser, 2000;Fleischman & Valentine, 2003;D. R. Forsyth, 1980) As stated by Forsyth (2002), there are three major intervening contingencies that may influence the relationship between an individual's PMP and his or her behavior: conditions of the environment, external pressure and personal needs.…”

Section: Relationship Between Personal Moral Philosophy and Ethical Dmentioning

confidence: 91%

The Conceptual Model of Personal Moral Philosophy (PMP) and Ethical Decision Making (EDM)

Chan

2011

jmr

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The purpose of this study is to develop a conceptual model to examine the two dimensions of personal moral philosophy (Idealism and Relativism) and its influences on the Ethical Decision Making. The study use the Forsyth's Taxonomy of Personal Moral Philosophy and the Rest's Ethical Decision Making Model serves as the starting points to develop the conceptual model. Two dimensions of personal moral philosophy and 4 main components of Ethical Decision Making were used to construct the model from the extensive literature. The developed model will provide the base for assessing the level of Ethical Decision Making by studying the influences of the level of PMP. This finding further the insight of the understanding of the philosophical and ethical analysis of managerial dilemmas. The model ISSN 1941-899X 2011 www.macrothink.org/jmr 2 provides an insightful for the analysis of personal moral philosophy on Ethical Decision Making. The model examines the independent influences of personal moral philosophy on Ethical Decision Making and treats Ethical Decision Making as dependent variables. Given that Ethical Decision Making are often detrimental to organizational functional efficiency, it is appropriate for the management to have better understanding to diagnose effects of the personal moral philosophy on the Ethical Decision Making. For this analysis, this model will prove valuable. Journal of Management Research

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Professionals' Tax Liability Assessments and Ethical Evaluations in an Equitable Relief Innocent Spouse Case

Cited by 68 publications

References 44 publications

Ethical perceptions of accounting students in a Portuguese university: the influence of individual factors and personal traits

Ethical perceptions of accounting students in a Portuguese university: the influence of individual factors and personal traits

Ethical Judgments: What Do We Know, Where Do We Go?

The Conceptual Model of Personal Moral Philosophy (PMP) and Ethical Decision Making (EDM)

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