Abstract
This developmental paper seeks to advance our knowledge of the impact of cultural factors on ethical decision-making by professional accountants in an international setting. It does this by empirically testing a model of ethical decision-making by professional accountants and examining the impact of cultural factors on the model using data collected from UK and South African practising accountants. Drawing on Ajzan’s (1991) theory of planned behaviour, the paper develops a hypothesized conceptual model. A questionnaire using vignettes was administrated to professional accountants to capture their planned behaviour, subjective norms, perceived behavioural control, moral sensitivity, and ethical intentions. To date, 92 responses have been obtained from professional accountants studying for one of the UK’s major accountancy bodies. Preliminary research findings show that professional accountants’ ethical intentions are positively predicted by ethical attitudes and subjective norms.
| Original language | English |
|---|---|
| Title of host publication | BAM 2016 Conference Proceedings |
| Publisher | British Academy of Management |
| Number of pages | 11 |
| ISBN (Print) | 9780954960896 |
| Publication status | Published - 2 Sept 2016 |
| Event | British Academy of Management 30th Annual Conference: Thriving in Turbulent Times - Newcastle University, Newcastle-upon-Tyne, United Kingdom Duration: 6 Sept 2016 → 8 Sept 2016 https://www.bam.ac.uk/civicrm/event/info?id=3013 (Conference website) https://www.bam.ac.uk/civicrm/event/info?id=3013 |
Conference
| Conference | British Academy of Management 30th Annual Conference |
|---|---|
| Abbreviated title | BAM2016 |
| Country/Territory | United Kingdom |
| City | Newcastle-upon-Tyne |
| Period | 6/09/16 → 8/09/16 |
| Internet address |
Keywords
- ethics
- decision-making
- accountants
- cultural factors
- UK
- South Africa