The Relationship of the DIT and Behavior: A Replication

Abstract

Accounting ethics instruction, like accounting ethics research, has been strongly influenced by the work of Kohlberg and his stages of ethical development. The Defining Issues Test (DIT), which is based on Kohlberg's theory, has been extensively used to assess level of ethical development of both accounting students and accounting practitioners. Theory suggests that the relationship between p-score on the Defining Issues Test (DIT) and behavior should be linear, i.e., ethical behavior should increase monotonically with level of ethical development. However, Ponemon's (1993a) paper reported a quadratic relationship, meaning that subjects with low scores and those with high scores are more likely to behave unethically. This study replicates Ponemon's (1993a) study. Unobtrusive observation of actual behavior in a laboratory experiment is used to record behavior, which is then related to p-score on the DIT. The results confirm Ponemon's (1993a) finding of a quadratic relationship. However, in this study, the results appear to be driven by the behavior of male subjects; female subjects show a monotonically decreasing level of ethical behavior as p-score on the DIT increases.

Cheating and Moral Judgment in the College Classroom: A Natural Experiment

“…The average DIT score in the Ponemon study was 38, which is somewhat low for college students, and while Ponemon indicates that he broke DIT scores into quartiles, he does not give the ranges of scores in those quartiles. Bay and Greenberg (2001) replicated certain facets of the Ponemon study. They asked for student volunteers who engaged in a trading experiment with conditions that allowed students to dissemble about the quality of what they were selling, and with economic incentives (imposed sales quotas) which rewarded such dissembling.…”

“…Like the Ponemon (1993) and Bay and Greenberg (2001) studies, our paper focuses on an activity that would, prima facie, relate to moral judgment, and is based on a justice orientation. Cheating is a violation of several norms, but primary among them is justice.…”

“…In addition, given the fact that both studies involving accounting students (Ponemon, 1993;Bay and Greenberg, 2001) found quadratic (i.e. parabola shaped) relationships, we are going to test that type of relationship as an alternative to Hypothesis One.…”

Professionalism and Ethics in Financial Planning

“…Bay and Greenberg (2001) found male subjects showed a decreasing level of ethical behaviour compared to their female counterparts as P scores on the DIT increased. Bernardi (2007) found female accounting managers were at significantly higher levels of moral development then male managers.…”

Accounting Ethics Research: Retrospect and Prospect

“…)，尽管差异很小。 在会计领域，Armstrong (1987)、Ponemon (1992)、 Ponemon 和 Gabhart (1993)未发现美国男性和女性注 册会计师在 DIT 中的 p 分存在差异，Tsui (1996 [18] )对 香港注册会计师、Thorne 和 Magnan (2000)对加拿大 注册会计师的调查也得出了同样结果。但是，Lampe 和 Finn (1992 [19] )、 Shaub (1994 [20] )、 Sweeney (1995 [21] )、 Bernardi 和 Arnold (1997)、Eynon et al (1997 [22] )发现 美国的女性注册会计师比男性有更高的道德推理能 力。 此外，还有研究调查不同级别会计审计人员的道 德发展状况。Ponemon (1990 [23] )发现注册会计师的道 德推理能力随级别升高呈现下降的趋势，他认为是事 务所晋升中的歧视导致了这一现象，那些道德推理能 力更高的注册会计师在选拔的过程中被淘汰了。此后 支持和否认 Ponemon (1990)"选择-社会化"观点的 证 据 纷 纷 涌 现 。 Ponemon (1995 [24] ) 、 Ponemon 和 [25] )为基础开展 研究。 [26] ) 、 Sweeny 和 Roberts (1997 [27] )的研究显示道德发展水平 较高的注册会计师具有更高的道德敏感性，他们对审 计客户诚信等道德问题更为敏感。与此不同，Shaub (1994 [28] )未发现注册会计师道德发展同其道德敏感性 之间存在显著的相关关系，Bernardi (1994 [29] )只在审 计经理子样本的检验中发现道德发展同道德敏感性 显著相关。 还有研究调查会计、审计人员的道德发展同道德 动机的关系。Ponemon 和 Gabhart (1993)、Gul 等 (2003 [30] )发现注册会计师的道德发展同其低报时间、 提前终止审计程序等降低审计质量行为的意图负相 关。然而，Lord 和 DeZoort (2001 [31] )、Uddin 和 Gillett (2002 [32] )却未发现审计人员或首席财务官(CFO)的道 德发展同其道德动机之间存在显著的相关关系。 此外，还有研究调查会计、审计人员的道德发展 同道德品质的关系。Ponemon (1992 [33] )发现道德水平 越高的注册会计师实施低报时间的不道德行为越少， Falk 等(1999 [34] )的研究得到类似结果。 但是， Ponemon (1993)，Bay 和 Greenberg (2001 [35] )却未能发现会计专 业学生的道德判断同道德行为之间存在显著的正相 关关系。 会计道德决策研究试图证明道德发展影响了会 计、审计人员道德决策中的其它因素，却未能取得一 致的研究结果。对此，学者以个体-情境互动模型 (Trevino, 1986 [36] )和道德权变模型 (Jones, 1991 [37] )发现会计师事务所道德环境对审计人员职业 判断的影响随审计人员级别而有差异，良好道德环境 对审计经理职业判断的影响强于对高级审计人员的 影响。基于道德权变模型，Ketchand 等(1999 [38] )发现 (Bandura, 1986 [42] )。在企业中，员工往往 视管理者为榜样并效仿其行为，管理者的道德身份 (moral identity)决定并影响员工的道德倾向、道德行 为。在管理学领域，Mayer 等(2012 [43] )研究了管理者 道德领导力对其下属道德行为的影响，其研究成果可 以为会计道德研究提供借鉴。期待学者从社会影响、 社会学习等视角对此开展研究，以求突破。 …”