Certified Public Accountants: Ethical Perception Skills and Attitudes on Ethics Education

This study investigated the proficiency of CPAs in recognizing and evaluating ethical and unethical situations. In addition, CPAs provided attitudes on ethics education. Respondents were asked to evaluate the ethical acceptability of CPA behavior as presented in six vignettes involving a variety of...

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Bibliographic Details
Published in:Journal of business ethics 1993-08, Vol.12 (8), p.601-610
Main Authors: Ward, Suzanne Pinac, Ward, Dan R., Deck, Alan B.
Format: Article
Language:English
Subjects:
Accountancy
Accountants
Accounting
Accounting ethics
Accounting interpretations
Attitudes
Behavior
Business ethics
Codes
Conflicts of interest
CPAs
Education
Ethical behavior
Ethical codes
Ethical dilemmas
Ethical instruction
Ethics
Financial audits
Gender
Internal auditors
Moral judgment
Peers
Perceptions
Professional standards
Professions
Scandals
Skills
Social research
Studies
Womens studies
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Summary:This study investigated the proficiency of CPAs in recognizing and evaluating ethical and unethical situations. In addition, CPAs provided attitudes on ethics education. Respondents were asked to evaluate the ethical acceptability of CPA behavior as presented in six vignettes involving a variety of ethical dilemmas from questions of conflict of interest to questions of personal honor. The results tend to signify that CPAs can, to a degree, distinguish ethical and unethical behaviors. It appears that ethical behaviors and very specific unethical behaviors were more easily identified by practitioners. This may reveal uncertainty and apprehension as to exactly what constitutes unethical behavior since, in many circumstances, this resolution is made on a case-specific basis rather that via a universal rule. In addition, it is interesting to note that CPAs tend to picture themselves as more ethically-oriented than their peers. With respect to ethics education, the CPAs indicated that instruction in ethical concepts and literacy was important and should definitely be embodied in the accounting curriculum as well as at all educational levels. However, the CPAs were remarkably uncertain and ambivalent as to the qualifications of university faculty to provide this instruction and guidance.
ISSN:0167-4544
1573-0697
DOI:10.1007/BF01845897