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Accountants' ethical sensitivity

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Show simple item record Triki, Anis 2012-04-03T14:23:20Z 2012-04-03T14:23:20Z 2012-04-03
dc.description.abstract O'Fallon and Butterfield (2005) in a review of the business ethics literature concluded that "ethical awareness" also called ethical sensitivity has received the least attention of the four steps in Rest's (1986) ethical decision making model. Available measures for ethical sensitivity are limited to specific contexts and suffer from several limitations. I extend the previous literature by creating a new measure for ethical sensitivity (AESS) that encompasses relevant dimensions for the accounting profession and is not specific to a particular setting. I also introduce a new individual differences variable to the accounting ethics literature. Specifically, I investigate the relationship between anti-intellectualism and ethical awareness. My findings support AESS as a measure of ethical sensitivity. en_US
dc.subject Accountants -- Professional ethics en_US
dc.subject Accounting -- Moral and ethical aspects en_US
dc.subject Business ethics en_US
dc.subject Anti-intellectualism. en_US
dc.title Accountants' ethical sensitivity en_US M.Sc. Management en_US Masters en_US
dc.contributor.department Faculty of Business Programs en_US Faculty of Business en_US

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