Understanding the impact of cultural factors on ethical decision-making by professional accountants: an inter-country comparison

Joan Ballantine, Xin Guo, Patricia Larres

Research output: Chapter in Book/Report/Conference proceedingConference contribution

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 languageEnglish
Title of host publicationBAM 2016 Conference Proceedings
PublisherBritish Academy of Management
Number of pages11
ISBN (Print)978-0-9549608-9-6
Publication statusPublished - 2 Sep 2016
EventBritish Academy of Management 30th Annual Conference: Thriving in Turbulent Times - Newcastle University, Newcastle-upon-Tyne, United Kingdom
Duration: 6 Sep 20168 Sep 2016
https://www.bam.ac.uk/civicrm/event/info?id=3013 (Conference website)
https://www.bam.ac.uk/civicrm/event/info?id=3013

Conference

ConferenceBritish Academy of Management 30th Annual Conference
Abbreviated titleBAM2016
Country/TerritoryUnited Kingdom
CityNewcastle-upon-Tyne
Period6/09/168/09/16
Internet address

Keywords

  • ethics
  • decision-making
  • accountants
  • cultural factors
  • UK
  • South Africa

Fingerprint

Dive into the research topics of 'Understanding the impact of cultural factors on ethical decision-making by professional accountants: an inter-country comparison'. Together they form a unique fingerprint.

Cite this