An analysis of the association of demographic variables with the cognitive moral development of Canadian accounting students: An examination of the applicability of American-based findings to the Canadian context

Journal of Accounting Education

Volumn 17, Issue 2, 1999, Pages 157-174

  Thorne, L ^a  

^a YORK UNIVERSITY   (Canada)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0033095768     PISSN: 07485751     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0748-5751(99)00019-6     Document Type: Article

References (43)

1. Armstrong M. Moral development and accounting education. Journal of Accounting Education. 5:1987;27-43.
2. Armstrong M. Ethics and professionalism in accounting education: A sample course. Journal of Accounting Education. 11:1993;77-92.
3. Cohen J., Pant L., Sharp D. An international comparison of moral constructs underlying auditors' ethical judgments. Research on Accounting Ethics. 1:1995;97-126.
4. Cohen J., Pant L., Sharp D. Measuring the ethical awareness and ethical orientation of Canadian auditors. Behavioral Research in Accounting. vol. 8:(Supp):1996;98-119.
5. Colby A., Kohlberg L. The measurement of moral judgment. 1987;Cambridge University Press, New York.
6. Cooper D. (1994). Expanding the horizons of research on accounting education. Contemporary Accounting Research 163-179 (Special Issue).
7. Davison M., Robbins S. The reliability and validity of objective indices of moral development. Applied Psychological Measurement. 2:(3):1978;391-403.
8. Etherington L., Schulting L. Ethical development of accountants: The case of Canadian CMAs. Ponemon L. Research on accounting ethics. 1995;Greenwich, JAI Press, Connecticut.
9. Etherington L., Richardson A. (1994). The university context of accounting education in Canada. Contemporary Accounting Research 3-14 (Special Issue).
10. Eynon G., Hill N., Stevens K., Clarke P. An international comparison of ethical reasoning abilities: Accounting students from Ireland and the United States. Journal of Accounting Education. 14:(4):1996;477-492.
11. Fortin A., Amernic J. (1994). A descriptive profile of intermediate accounting students. Contemporary Accounting Research 21-75 (Special Issue).
12. Fox P. Stages of moral development in Greek and English schools. 1982;, London, England. Unpublished Manuscript.
13. Gaa J. Discussion of auditors' ethical decision processes. Auditing: A Journal of Practice and Theory. 11:1992;60-67.
14. Gaa J. Moral judgment and moral cognition: A comment. Ponemon L. Research on accounting ethics. 1995;JAI Press, Greenwich, Connecticut.
15. Gaa J., Ponemon L. Towards a theory of moral expertise: A verbal protocol study of public accounting professionals. 1994;. Working paper.
16. Gilligan C. A different voice. 1982;Harvard University Press, Cambridge, MA.
17. Hill N.T., Stevens K., Clarke P. Factors that affect ethical reasoning abilities of US and Irish small-firm accounting practitioners. Research on Accounting Ethics (in preparation).
18. Hofstede G. Culture's consequences: International differences in work-related values. 1980;Sage Publications, Beverly Hills, CA.
19. Icerman R., Karcher J., Kennelley M. (1991). A baseline assessment of moral development. Accounting Educators' Journal 46-62.
20. Jackson D. Jackson Personality Inventory: Manual. 1976;Research Psychologists Press.
21. Jacobson L. (1977). A study of relationships among mother, student and teacher levels of moral reasoning in a department of defense middle school. Doctoral dissertation, East Lansing, MI: Michigan State University.
22. Jeffery C. Ethical development of accounting students, non-accounting business students, and liberal arts students. Issues in Accounting Education. 8:(1):1993;86-96.
23. Kohlberg L. (1958). The development of modes of moral thinking and choice in the years ten to sixteen. Doctoral Dissertation, University of Chicago.
24. Kohlberg L. Moral stages and moralization: The cognitive-developmental. Lickona T. Moral development and behavior: Theory, research, and social issues. 1976;Rinehart and Winston, New York, Holt.
25. Kohlberg L. The meaning and measurement of moral development. 1979;Clark University Press.
26. Kurtines W., Grief E. The development of moral thought: Review and evaluation of Kohlberg's approach. Psychological Bulletin. 81:1974;453-470.
27. Lampe J., Finn D. A model of auditors' ethical decision processes. Auditing: A Journal of Practice and Theory. 11:1992;33-59.
28. Ponemon L. Auditor under reporting of time and moral reasoning: An experimental lab study. Contemporary Accounting Research. 9:(1):1992;171-189.
29. Ponemon L. Ethical reasoning and selection-socialization in accounting. Accounting, Organizations and Society. 17:(3/4):1992;239-258.
30. Ponemon L., Gabhart D. Ethical reasoning in accounting and auditing. 1993;Canadian Certified General Accountants' Research Foundation, Vancouver.
31. Ponemon L., Gabhart D. Ethical reasoning research in accounting and auditing professions. Rest J., Narvaez D. Moral development in the professions: Psychology and applied ethics. 1994;Erlbaum Associates, New Jersey.
32. Ponemon L., Glazer A. Accounting education and ethical development: The influence of liberal learning on students and alumni in accounting practice. Issues in Accounting Education. 5:1990;195-208.
33. Rest J., Thoma S., Moon Y., Getz D. Different Cultures, Sexes and Religions. Rest J. Moral development: Advances in research and theory. 1986;Praeger, New York.
34. Rest J. Development in judging moral issues. 1979;University of Minnesota Press, Minneapolis, MN.
35. Rest J. Moral development: Advances in research and theory. 1986;Praeger, New York.
36. Rest J. Background theory and research. Rest J., Narvaez D. Moral development in the professions. 1994;Erlbaum & Associates.
37. Shaub M. (1994). An analysis of factors affecting the Cognitive moral development of auditors and auditing students. Journal of Accounting Education (Fall).
38. Simpson E. Moral development research: A case of scientific cultural bias. Human Development. 17:(2):1974;81-106.
39. Snarey J. Cross-cultural universality of social-moral development: A critical review of Kohlbergian research. Psychological Bulletin. 97:1985;202-232.
40. St Pierre K., Nelson E., Gabbin A. (1990). A study of the ethical development of accounting majors in relation to other business and nonbusiness disciplines. Accounting Educators' Journal 23-35.
41. Sweeney J. The moral expertise of auditors: an exploratory analysis. Ponemon L. Research on accounting ethics. 1995;JAI Press, Greenwich, Connecticut.
42. Thoma S. Estimating gender difference in the comprehension and preference of moral issues. 1984;University of Minnesota, Minneapolis, MN. Unpublished manuscript.
43. Watson W. A study of factors affecting the development of moral judgment. 1983;, Monash, Victoria, Australia. Unpublished manuscript.