Ethical decision making

Article Abstract:

A study was conducted to investigate how a group of certified management accountants (CMAs) make decisions pertaining to ethical issues. It was assumed that individuals reach ethical judgments based on more than one rationale. A random sample of CMAs were asked to respond to mailed questionnaires based on a video from the Institute of Management Accountants that focused on five ethical situation commonly encountered by accountants. Findings of the study revealed that CMAs base their ethical decisions on moral equity, relativism and contractualism. The moral equity dimension refers to the belief that there should be equal treatment for people of equal status. The relativism dimension pertains to culture-bound personal values that may vary from one culture to another. The contractualism dimension refers to the sense of obligation that arises from an implicit agreement or contract.

Decision-making, Decision making, Accountants, Judgment (Ethics)

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A multidimensional analysis of selected ethical issues in accounting

Article Abstract:

A three-dimensional analysis of accounting ethics is made using accountants' responses to realistic scenarios as measured on bipolar scales. Moral equity, contractualism and relativism are the three measures that provide the basis for variances in ethical judgments in accounting, as well as in behavioral intention constructs. The multidimensional measure provides several applications such as in the formulation of hypothesis regarding the causes of relative decision-making, the development of ethical norms, and the early determination of behavioral problems of individuals within organizations.

Accounting, Professional ethics

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The perceived importance of an ethical issue as an influence on the ethical decision-making of ad managers

Article Abstract:

The perceived importance of an ethical issue (PIE) construct has a significant effect on individuals' ethical judgment and behavioral intention. Results show that individuals high in PIE were more critical of the ethical content of the two scenarios presented to them and were less likely to engage in the same unethical behavior depicted in the scenarios. These findings indicate that strategies adopted by management aimed at increasing the perceived importance of ethical issues will result to improved behavior among employees.

Analysis, Judgment, Judgment (Psychology), Moral development

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