메뉴 건너뛰기




Volumn 21, Issue 5, 2008, Pages 695-720

Social responsibility, Machiavellianism and tax avoidance: A study of Hong Kong tax professionals

Author keywords

Business ethics; Corporate social responsibility; Hong Kong; Political theory; Tax planning

Indexed keywords


EID: 46349093229     PISSN: 09513574     EISSN: None     Source Type: Journal    
DOI: 10.1108/09513570810872978     Document Type: Article
Times cited : (90)

References (72)
  • 1
    • 0347931639 scopus 로고    scopus 로고
    • Business students' perceptions of ethics and moral judgement: A cross-cultural study
    • Ahmed, M.M., Chung, K.Y. and Eichenseher, J.W. (2003), "Business students' perceptions of ethics and moral judgement: a cross-cultural study", Journal of Business Ethics, Vol. 43, pp. 89-102.
    • (2003) Journal of Business Ethics , vol.43 , pp. 89-102
    • Ahmed, M.M.1    Chung, K.Y.2    Eichenseher, J.W.3
  • 2
    • 0034310956 scopus 로고    scopus 로고
    • Out of the mouths of babes: Business ethics and youths in Asia
    • Ang, S.H. and Leong, S.M. (2000), "Out of the mouths of babes: business ethics and youths in Asia", Journal of Business Ethics, Vol. 28, pp. 129-44.
    • (2000) Journal of Business Ethics , vol.28 , pp. 129-44
    • Ang, S.H.1    Leong, S.M.2
  • 4
    • 25444505355 scopus 로고    scopus 로고
    • What is the meaning of 'the public interest'? Examining the ideology of the American public accounting profession
    • Baker, C.R. (2005), "What is the meaning of 'the public interest'? Examining the ideology of the American public accounting profession", Accounting, Auditing & Accountability Journal, Vol. 18 No. 5, pp. 690-703.
    • (2005) Accounting, Auditing & Accountability Journal , vol.18 , Issue.5 , pp. 690-703
    • Baker, C.R.1
  • 5
    • 0023020183 scopus 로고
    • The moderator-mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations
    • Baron, R.M. and Kenny, D.A. (1986), "The moderator-mediator variable distinction in social psychological research: conceptual, strategic, and statistical considerations", Journal of Personality and Social Psychology, Vol. 51, pp. 1173-82.
    • (1986) Journal of Personality and Social Psychology , vol.51 , pp. 1173-82
    • Baron, R.M.1    Kenny, D.A.2
  • 6
    • 8744307219 scopus 로고    scopus 로고
    • An investigation of the theory of planned behaviour and the role of moral obligation in tax compliance
    • Bobek, D.D. and Hatfield, R.C. (2003), "An investigation of the theory of planned behaviour and the role of moral obligation in tax compliance", Behavioural Research in Accounting, Vol. 15, pp. 13-38.
    • (2003) Behavioural Research in Accounting , vol.15 , pp. 13-38
    • Bobek, D.D.1    Hatfield, R.C.2
  • 7
    • 0002493915 scopus 로고
    • Accountancy and society: A covenant desecrated
    • Briloff, A.J. (1990), "Accountancy and society: a covenant desecrated", Critical Perspectives on Accounting, Vol. 1 No. 1, pp. 5-30.
    • (1990) Critical Perspectives on Accounting , vol.1 , Issue.1 , pp. 5-30
    • Briloff, A.J.1
  • 8
    • 0002190475 scopus 로고
    • Tax practitioner ethics: An empirical investigation of organizational consequences
    • Burns, J.O. and Kiecker, P. (1995), "Tax practitioner ethics: an empirical investigation of organizational consequences", The Journal of the American Taxation Association, Vol. 17 No. 2, pp. 20-43.
    • (1995) The Journal of the American Taxation Association , vol.17 , Issue.2 , pp. 20-43
    • Burns, J.O.1    Kiecker, P.2
  • 9
    • 84986099064 scopus 로고    scopus 로고
    • A critique of the descriptive power of the private interest model of professional accounting ethics: An examination over time in the Irish context
    • Canning, M. and O'Dwyer, B. (2003), "A critique of the descriptive power of the private interest model of professional accounting ethics: an examination over time in the Irish context", Accounting, Auditing & Accountability Journal, Vol. 16 No. 2, pp. 159-85.
    • (2003) Accounting, Auditing & Accountability Journal , vol.16 , Issue.2 , pp. 159-85
    • Canning, M.1    O'Dwyer, B.2
  • 10
    • 0347689703 scopus 로고
    • Why Machiavelli?
    • Christie, R. Geis, F.L. Academic Press New York, NY
    • Christie, R. (1970a), "Why Machiavelli?", in Christie, R. and Geis, F.L. (Eds), Studies in Machiavellianism, Academic Press, New York, NY, pp. 1-9.
    • (1970) Studies in Machiavellianism , pp. 1-9
    • Christie, R.1
  • 11
    • 0002705966 scopus 로고
    • Scale construction
    • Christie, R. Geis, F.L. Academic Press New York, NY
    • Christie, R. (1970b), "Scale construction", in Christie, R. and Geis, F.L. (Eds), Studies in Machiavellianism, Academic Press, New York, NY, pp. 10-34.
    • (1970) Studies in Machiavellianism , pp. 10-34
    • Christie, R.1
  • 13
    • 0007068325 scopus 로고
    • The structure of Machiavellian orientations
    • Christie, R. Geis, F.L. Academic Press New York, NY
    • Christie, R. and Lehmann, S. (1970), "The structure of Machiavellian orientations", in Christie, R. and Geis, F.L. (Eds), Studies in Machiavellianism, Academic Press, New York, NY, pp. 359-87.
    • (1970) Studies in Machiavellianism , pp. 359-87
    • Christie, R.1    Lehmann, S.2
  • 14
    • 0010938512 scopus 로고
    • Social motivations to comply: Norms, values and principles
    • Roth, J.A. Scholz, J.T. Social Science Perspectives University of Pennsylvania Press Philadelphia, PA
    • Cialdini, R.B. (1989), "Social motivations to comply: norms, values and principles", in Roth, J.A. and Scholz, J.T. (Eds), Taxpayer Compliance, Social Science Perspectives, Vol. 2, University of Pennsylvania Press, Philadelphia, PA, pp. 220-7.
    • (1989) Taxpayer Compliance , vol.2 , pp. 220-7
    • Cialdini, R.B.1
  • 15
    • 84986021492 scopus 로고    scopus 로고
    • The UK's framework approach to auditor independence and the commercialization of the accounting profession
    • Citron, D.B. (2003), "The UK's framework approach to auditor independence and the commercialization of the accounting profession", Accounting, Auditing & Accountability Journal, Vol. 16 No. 2, pp. 244-74.
    • (2003) Accounting, Auditing & Accountability Journal , vol.16 , Issue.2 , pp. 244-74
    • Citron, D.B.1
  • 16
    • 0002496027 scopus 로고    scopus 로고
    • Measuring the ethical awareness and ethical orientation of Canadian auditors
    • Cohen, J.R., Pant, L.W. and Sharp, D.J. (1996), "Measuring the ethical awareness and ethical orientation of Canadian auditors", Behavioural Research in Accounting, Vol. 8, pp. 98-119.
    • (1996) Behavioural Research in Accounting , vol.8 , pp. 98-119
    • Cohen, J.R.1    Pant, L.W.2    Sharp, D.J.3
  • 17
    • 0033474793 scopus 로고    scopus 로고
    • The perceived role of ethics and social responsibility: An alternative scale structure
    • Etheredge, J.M. (1999), "The perceived role of ethics and social responsibility: an alternative scale structure", Journal of Business Ethics, Vol. 18, pp. 51-64.
    • (1999) Journal of Business Ethics , vol.18 , pp. 51-64
    • Etheredge, J.M.1
  • 18
    • 0003772810 scopus 로고
    • University of Chicago Press Chicago, IL
    • Friedman, M. (1962), Capitalism and Freedom, University of Chicago Press, Chicago, IL.
    • (1962) Capitalism and Freedom
    • Friedman, M.1
  • 19
    • 34248582603 scopus 로고
    • Playing legislature: Cool heads and hot issues
    • Christie, R. Geis, F.L. Academic Press New York, NY
    • Geis, F., Weinheimer, S. and Berger, D. (1970), "Playing legislature: cool heads and hot issues", in Christie, R. and Geis, F.L. (Eds), Studies in Machiavellianism, Academic Press, New York, NY, pp. 190-209.
    • (1970) Studies in Machiavellianism , pp. 190-209
    • Geis, F.1    Weinheimer, S.2    Berger, D.3
  • 20
    • 0001079112 scopus 로고
    • Ethical standards, attitudes toward risk, and intentional noncompliance: An experimental investigation
    • Ghosh, D. and Crain, T.L. (1995), "Ethical standards, attitudes toward risk, and intentional noncompliance: an experimental investigation", Journal of Business Ethics, Vol. 14, pp. 353-65.
    • (1995) Journal of Business Ethics , vol.14 , pp. 353-65
    • Ghosh, D.1    Crain, T.L.2
  • 22
    • 0036082997 scopus 로고    scopus 로고
    • The social accounting project and accounting, organizations and society: Privileging engagement, imagination, new accountings and pragmatism over critique?
    • Gray, R.H. (2002), "The social accounting project and accounting, organizations and society: privileging engagement, imagination, new accountings and pragmatism over critique?", Accounting, Organizations and Society, Vol. 27 No. 7, pp. 687-708.
    • (2002) Accounting, Organizations and Society , vol.27 , Issue.7 , pp. 687-708
    • Gray, R.H.1
  • 24
    • 0018132511 scopus 로고
    • Some determinants of unethical decision behaviour: An experiment
    • Hegarty, W.H. and Sims, H.P. Jr (1978), "Some determinants of unethical decision behaviour: an experiment", Journal of Applied Psychology, Vol. 63 No. 4, pp. 451-7.
    • (1978) Journal of Applied Psychology , vol.63 , Issue.4 , pp. 451-7
    • Hegarty, W.H.1    Sims Jr., H.P.2
  • 25
    • 58149410609 scopus 로고
    • Organizational philosophy, policies, and objectives related to unethical decision behaviour: A laboratory experiment
    • Hegarty, W.H. and Sims, H.P. Jr (1979), "Organizational philosophy, policies, and objectives related to unethical decision behaviour: a laboratory experiment", Journal of Applied Psychology, Vol. 64 No. 3, pp. 331-8.
    • (1979) Journal of Applied Psychology , vol.64 , Issue.3 , pp. 331-8
    • Hegarty, W.H.1    Sims Jr., H.P.2
  • 26
  • 27
    • 46349108260 scopus 로고    scopus 로고
    • IRS to issue rules on tax shelters; Ethical guidelines target 'opinion letters' often used to justify questionable transactions
    • December 8
    • Herman, T. (2004), "IRS to issue rules on tax shelters; ethical guidelines target 'opinion letters' often used to justify questionable transactions", Wall Street Journal, December 8, p. D1.
    • (2004) Wall Street Journal
    • Herman, T.1
  • 28
    • 84896535043 scopus 로고
    • Financial accounting knowledge, conceptual framework projects and the social construction of the accounting profession
    • Hines, R.D. (1989), "Financial accounting knowledge, conceptual framework projects and the social construction of the accounting profession", Accounting, Auditing & Accountability Journal, Vol. 2 No. 2, pp. 72-92.
    • (1989) Accounting, Auditing & Accountability Journal , vol.2 , Issue.2 , pp. 72-92
    • Hines, R.D.1
  • 30
    • 84970109540 scopus 로고
    • A general theory of marketing ethics
    • Hunt, S. and Vitell, S. (1986), "A general theory of marketing ethics", Journal of Macromarketing, Vol. 6, pp. 5-16.
    • (1986) Journal of Macromarketing , vol.6 , pp. 5-16
    • Hunt, S.1    Vitell, S.2
  • 31
    • 0002211037 scopus 로고
    • The general theory of marketing ethics: A retrospective and revision
    • Smith, N.C. Guelch, J.A. Irwin Homewood, IL
    • Hunt, S. and Vitell, S. (1991), "The general theory of marketing ethics: a retrospective and revision", in Smith, N.C. and Guelch, J.A. (Eds), Ethics in Marketing, Irwin, Homewood, IL, pp. 775-84.
    • (1991) Ethics in Marketing , pp. 775-84
    • Hunt, S.1    Vitell, S.2
  • 32
    • 46349109868 scopus 로고    scopus 로고
    • Changes at KPMG after criticism of its tax shelters
    • January 13
    • Johnston, D.C. (2004), "Changes at KPMG after criticism of its tax shelters", New York Times, January 13, p. C1.
    • (2004) New York Times
    • Johnston, D.C.1
  • 33
    • 0000069381 scopus 로고
    • Ethical decision making by individuals in organizations: An issue contingent model
    • Jones, T. (1991), "Ethical decision making by individuals in organizations: an issue contingent model", Academy of Management Review, Vol. 16, pp. 366-95.
    • (1991) Academy of Management Review , vol.16 , pp. 366-95
    • Jones, T.1
  • 34
    • 0039099933 scopus 로고    scopus 로고
    • The effect of moral reasoning and educational communications on tax evasion intentions
    • Kaplan, S.E., Newberry, K.J. and Reckers, P.M.J. (1997), "The effect of moral reasoning and educational communications on tax evasion intentions", The Journal of the American Taxation Association, Vol. 19 No. 2, pp. 38-54.
    • (1997) The Journal of the American Taxation Association , vol.19 , Issue.2 , pp. 38-54
    • Kaplan, S.E.1    Newberry, K.J.2    Reckers, P.M.J.3
  • 35
    • 84953589023 scopus 로고
    • The professionalization of accountancy: A history of protecting the public interest in a self-interested way
    • Lee, T. (1995), "The professionalization of accountancy: a history of protecting the public interest in a self-interested way", Accounting, Auditing & Accountability Journal, Vol. 8 No. 4, pp. 48-69.
    • (1995) Accounting, Auditing & Accountability Journal , vol.8 , Issue.4 , pp. 48-69
    • Lee, T.1
  • 37
    • 84928837180 scopus 로고
    • Appeals to civic virtue versus attention to self-interest: Effects on tax compliance
    • McGraw, K.M. and Scholz, J.T. (1991), "Appeals to civic virtue versus attention to self-interest: effects on tax compliance", Law & Society Review, Vol. 23 No. 2, pp. 209-40.
    • (1991) Law & Society Review , vol.23 , Issue.2 , pp. 209-40
    • McGraw, K.M.1    Scholz, J.T.2
  • 38
    • 25444476968 scopus 로고    scopus 로고
    • Editorial: Accounting research and the public interest
    • Neu, D. and Graham, C. (2005), "Editorial: accounting research and the public interest", Accounting, Auditing & Accountability Journal, Vol. 18 No. 5, pp. 585-91.
    • (2005) Accounting, Auditing & Accountability Journal , vol.18 , Issue.5 , pp. 585-91
    • Neu, D.1    Graham, C.2
  • 39
    • 0000905963 scopus 로고    scopus 로고
    • Managing public impressions: Environmental disclosures in annual reports
    • Neu, D., Warsame, H. and Pedwell, K. (1998), "Managing public impressions: environmental disclosures in annual reports", Accounting, Organizations and Society, Vol. 23 No. 3, pp. 265-82.
    • (1998) Accounting, Organizations and Society , vol.23 , Issue.3 , pp. 265-82
    • Neu, D.1    Warsame, H.2    Pedwell, K.3
  • 40
    • 84986145145 scopus 로고    scopus 로고
    • Conceptions of corporate social responsibility: The nature of managerial capture
    • O'Dwyer, B. (2003), "Conceptions of corporate social responsibility: the nature of managerial capture", Accounting, Auditing & Accountability Journal, Vol. 16 No. 4, pp. 523-57.
    • (2003) Accounting, Auditing & Accountability Journal , vol.16 , Issue.4 , pp. 523-57
    • O'Dwyer, B.1
  • 41
    • 0001592653 scopus 로고
    • Professional accounting body ethics: In search of the private interest
    • Parker, L.D. (1994), "Professional accounting body ethics: in search of the private interest", Accounting, Organizations and Society, Vol. 19 No. 6, pp. 507-25.
    • (1994) Accounting, Organizations and Society , vol.19 , Issue.6 , pp. 507-25
    • Parker, L.D.1
  • 42
    • 0000438026 scopus 로고
    • Social desirability bias in ethics research
    • Randall, M.F. and Fernandes, D.M. (1992), "Social desirability bias in ethics research", Business Ethics Quarterly, Vol. 2, pp. 183-205.
    • (1992) Business Ethics Quarterly , vol.2 , pp. 183-205
    • Randall, M.F.1    Fernandes, D.M.2
  • 43
    • 37549069913 scopus 로고    scopus 로고
    • President's message
    • pp. 1, 3
    • Rayburn, J. (2006), "President's message", Accounting Education News, Vol. 34 No. 1, pp. 1, 3.
    • (2006) Accounting Education News , vol.34 , Issue.1
    • Rayburn, J.1
  • 45
    • 38249032344 scopus 로고
    • Accounting knowledge and professional privilege
    • Richardson, A.J. (1988), "Accounting knowledge and professional privilege", Accounting, Organizations and Society, Vol. 13 No. 4, pp. 381-96.
    • (1988) Accounting, Organizations and Society , vol.13 , Issue.4 , pp. 381-96
    • Richardson, A.J.1
  • 46
    • 0347034598 scopus 로고    scopus 로고
    • Lying: The impact of decision context
    • Ross, W.T. Jr and Robertson, D.C. (2000), "Lying: the impact of decision context", Business Ethics Quarterly, Vol. 10 No. 2, pp. 409-40.
    • (2000) Business Ethics Quarterly , vol.10 , Issue.2 , pp. 409-40
    • Ross Jr., W.T.1    Robertson, D.C.2
  • 47
    • 0346671078 scopus 로고    scopus 로고
    • Taxpayers' perceptions of practitioners: Finding one who is effective and does the right thing?
    • Sakurai, Y. and Braithwaite, V. (2003), "Taxpayers' perceptions of practitioners: finding one who is effective and does the right thing?", Journal of Business Ethics, Vol. 46 No. 4, pp. 375-87.
    • (2003) Journal of Business Ethics , vol.46 , Issue.4 , pp. 375-87
    • Sakurai, Y.1    Braithwaite, V.2
  • 48
    • 38349136254 scopus 로고    scopus 로고
    • KPMG apologizes to avert charges: Firm takes responsibility for improper tax shelters, US debates indictment
    • June 17
    • Scannell, K. (2005), "KPMG apologizes to avert charges: firm takes responsibility for improper tax shelters, US debates indictment", Wall Street Journal, June 17, p. A3.
    • (2005) Wall Street Journal
    • Scannell, K.1
  • 49
    • 84937287181 scopus 로고
    • Duty, fear, and tax compliance: The heuristic basis of citizenship behaviour
    • Scholz, J.T. and Pinney, N. (1995), "Duty, fear, and tax compliance: the heuristic basis of citizenship behaviour", American Journal of Political Science, Vol. 39 No. 2, pp. 490-512.
    • (1995) American Journal of Political Science , vol.39 , Issue.2 , pp. 490-512
    • Scholz, J.T.1    Pinney, N.2
  • 50
    • 0002992776 scopus 로고
    • A mountain or a molehill?
    • Schuetze, W.P. (1994), "A mountain or a molehill?", Accounting Horizons, Vol. 8 No. 1, pp. 69-75.
    • (1994) Accounting Horizons , vol.8 , Issue.1 , pp. 69-75
    • Schuetze, W.P.1
  • 52
    • 35448979158 scopus 로고    scopus 로고
    • Tax practitioners' willingness to trust clients: Effects of prior experience, situational and dispositional variables
    • Shafer, W.E. (2001), "Tax practitioners' willingness to trust clients: effects of prior experience, situational and dispositional variables", Advances in Taxation, Vol. 13, pp. 141-67.
    • (2001) Advances in Taxation , vol.13 , pp. 141-67
    • Shafer, W.E.1
  • 53
    • 23444435256 scopus 로고    scopus 로고
    • Analysis of a failed jurisdictional claim: The rhetoric and politics surrounding the AICPA global credential project
    • Shafer, W.E. and Gendron, Y. (2005), "Analysis of a failed jurisdictional claim: the rhetoric and politics surrounding the AICPA global credential project", Accounting, Auditing & Accountability Journal, Vol. 18 No. 4, pp. 453-91.
    • (2005) Accounting, Auditing & Accountability Journal , vol.18 , Issue.4 , pp. 453-91
    • Shafer, W.E.1    Gendron, Y.2
  • 54
    • 0001596810 scopus 로고
    • The power of 'independence': Defending and extending the jurisdiction of accounting in the United Kingdom
    • Sikka, P. and Willmott, H. (1995), "The power of 'independence': defending and extending the jurisdiction of accounting in the United Kingdom", Accounting, Organizations and Society, Vol. 20 No. 6, pp. 547-81.
    • (1995) Accounting, Organizations and Society , vol.20 , Issue.6 , pp. 547-81
    • Sikka, P.1    Willmott, H.2
  • 55
    • 84949403873 scopus 로고
    • Guardians of knowledge and public interest: Evidence and issues of accountability in the UK accountancy profession
    • Sikka, P., Willmott, H. and Lowe, T. (1989), "Guardians of knowledge and public interest: evidence and issues of accountability in the UK accountancy profession", Accounting, Auditing & Accountability Journal, Vol. 2 No. 2, pp. 47-71.
    • (1989) Accounting, Auditing & Accountability Journal , vol.2 , Issue.2 , pp. 47-71
    • Sikka, P.1    Willmott, H.2    Lowe, T.3
  • 56
    • 51649147296 scopus 로고
    • Selected factors influencing marketers' deontological norms
    • Singhapakdi, A. and Vitell, S. (1991), "Selected factors influencing marketers' deontological norms", Academy of Marketing Science Journal, Vol. 19 No. 1, pp. 37-42.
    • (1991) Academy of Marketing Science Journal , vol.19 , Issue.1 , pp. 37-42
    • Singhapakdi, A.1    Vitell, S.2
  • 57
    • 1542362273 scopus 로고    scopus 로고
    • How important are ethics and social responsibility? A multinational study of marketing professionals
    • Singhapakdi, A., Karande, K., Rao, C.P. and Vitell, S.J. (2001), "How important are ethics and social responsibility? A multinational study of marketing professionals", Journal of Marketing, Vol. 35 Nos 1/2, pp. 133-53.
    • (2001) Journal of Marketing , vol.35 , Issue.12 , pp. 133-53
    • Singhapakdi, A.1    Karande, K.2    Rao, C.P.3    Vitell, S.J.4
  • 58
    • 21844527174 scopus 로고
    • The perceived importance of ethics and social responsibility on organisational effectiveness: A survey of marketers
    • Singhapakdi, A., Kraft, K.L., Vitell, S.J. and Rallapalli, K.C. (1995), "The perceived importance of ethics and social responsibility on organisational effectiveness: a survey of marketers", Journal of the Academy of Marketing Science, Vol. 23 No. 1, pp. 49-56.
    • (1995) Journal of the Academy of Marketing Science , vol.23 , Issue.1 , pp. 49-56
    • Singhapakdi, A.1    Kraft, K.L.2    Vitell, S.J.3    Rallapalli, K.C.4
  • 59
  • 60
    • 0000958907 scopus 로고    scopus 로고
    • The ethical context in organizations: Influence on employee attitudes and behaviours
    • Trevio, L.K., Butterfield, K.D. and McCabe, D.L. (1998), "The ethical context in organizations: influence on employee attitudes and behaviours", Business Ethics Quarterly, Vol. 8, pp. 447-76.
    • (1998) Business Ethics Quarterly , vol.8 , pp. 447-76
    • Trevio, L.K.1    Butterfield, K.D.2    McCabe, D.L.3
  • 61
    • 0002404830 scopus 로고
    • A theory and measure of ethical climate in organizations
    • Frederick, W.C. JAI Press Greenwich, CT
    • Victor, B. and Cullen, J.B. (1987), "A theory and measure of ethical climate in organizations", in Frederick, W.C. (Ed.), Research in Corporate Social Performance, JAI Press, Greenwich, CT, pp. 57-71.
    • (1987) Research in Corporate Social Performance , pp. 57-71
    • Victor, B.1    Cullen, J.B.2
  • 62
    • 84936094829 scopus 로고
    • The organizational bases of ethical work climates
    • Victor, B. and Cullen, J.B. (1988), "The organizational bases of ethical work climates", Administrative Science Quarterly, Vol. 33, pp. 101-25.
    • (1988) Administrative Science Quarterly , vol.33 , pp. 101-25
    • Victor, B.1    Cullen, J.B.2
  • 63
    • 33144463320 scopus 로고    scopus 로고
    • A cross-cultural study of the antecedents of the perceived role of ethics and social responsibility
    • Vitell, S.J. and Paolillo, J.G.P. (2004), "A cross-cultural study of the antecedents of the perceived role of ethics and social responsibility" , Business Ethics: A European Review, Vol. 13 Nos 2/3, pp. 185-99.
    • (2004) Business Ethics: A European Review , vol.13 , Issue.23 , pp. 185-99
    • Vitell, S.J.1    Paolillo, J.G.P.2
  • 64
    • 0037214712 scopus 로고    scopus 로고
    • The perceived role of ethics and social responsibility: A study of marketing professionals
    • Vitell, S.J., Paolillo, J.G.P. and Thomas, J.L. (2003), "The perceived role of ethics and social responsibility: a study of marketing professionals", Business Ethics Quarterly, Vol. 13 No. 1, pp. 63-86.
    • (2003) Business Ethics Quarterly , vol.13 , Issue.1 , pp. 63-86
    • Vitell, S.J.1    Paolillo, J.G.P.2    Thomas, J.L.3
  • 65
    • 0001623193 scopus 로고
    • The defence of professional monopoly: Scottish chartered accountants and 'satellites in the accountancy firmament', 1854-1914
    • Walker, S.P. (1991), "The defence of professional monopoly: Scottish chartered accountants and 'satellites in the accountancy firmament', 1854-1914", Accounting, Organizations and Society, Vol. 16 No. 3, pp. 257-83.
    • (1991) Accounting, Organizations and Society , vol.16 , Issue.3 , pp. 257-83
    • Walker, S.P.1
  • 66
    • 33646409875 scopus 로고    scopus 로고
    • Comparing levels of Machiavellianism of today's college students with college students of the 1960s
    • Webster, R.L. and Harmon, H.A. (2002), "Comparing levels of Machiavellianism of today's college students with college students of the 1960s", Teaching Business Ethics, Vol. 6, pp. 435-45.
    • (2002) Teaching Business Ethics , vol.6 , pp. 435-45
    • Webster, R.L.1    Harmon, H.A.2
  • 67
    • 21644480844 scopus 로고    scopus 로고
    • Motivation or rationalization? Causal relations between ethics, norms, and tax compliance
    • Wenzel, M. (2005), "Motivation or rationalization? Causal relations between ethics, norms, and tax compliance", Journal of Economic Psychology, Vol. 26 No. 4, pp. 491-508.
    • (2005) Journal of Economic Psychology , vol.26 , Issue.4 , pp. 491-508
    • Wenzel, M.1
  • 68
    • 0007127391 scopus 로고
    • Serving the public interest? A critical analysis of a professional claim
    • Cooper, D.J. Hopper, T.M. Macmillan London
    • Willmott, H.C. (1989), "Serving the public interest? A critical analysis of a professional claim", in Cooper, D.J. and Hopper, T.M. (Eds), Critical Accounts, Macmillan, London.
    • (1989) Critical Accounts
    • Willmott, H.C.1
  • 69
    • 12144254071 scopus 로고    scopus 로고
    • Individual differences in the acceptability of unethical information technology practices: The scenario of Machiavellianism and ethical ideology
    • Winter, S.J., Stylianou, A.C. and Giacalone, R.A. (2004), "Individual differences in the acceptability of unethical information technology practices: the scenario of Machiavellianism and ethical ideology", Journal of Business Ethics, Vol. 54 No. 3, pp. 275-301.
    • (2004) Journal of Business Ethics , vol.54 , Issue.3 , pp. 275-301
    • Winter, S.J.1    Stylianou, A.C.2    Giacalone, R.A.3
  • 70
    • 1842554212 scopus 로고    scopus 로고
    • Consumer cheating on service guarantees
    • Wirtz, J. and Kum, D. (2004), "Consumer cheating on service guarantees", Academy of Marketing Science Journal, Vol. 32 No. 2, pp. 159-75.
    • (2004) Academy of Marketing Science Journal , vol.32 , Issue.2 , pp. 159-75
    • Wirtz, J.1    Kum, D.2
  • 71
    • 0034636876 scopus 로고    scopus 로고
    • Tax practitioners' ethical sensitivity: A model and empirical examination
    • Yetmar, S.A. and Eastman, K.K. (2000), "Tax practitioners' ethical sensitivity: a model and empirical examination", Journal of Business Ethics, Vol. 26 No. 4, pp. 271-88.
    • (2000) Journal of Business Ethics , vol.26 , Issue.4 , pp. 271-88
    • Yetmar, S.A.1    Eastman, K.K.2
  • 72
    • 84928456107 scopus 로고    scopus 로고
    • Reliability data and sex differences with a gender-free Mach IV
    • Zook, A. II and Sipps, G.J. (2001), "Reliability data and sex differences with a gender-free Mach IV", The Journal of Social Psychology, Vol. 126 No. 1, pp. 131-2.
    • (2001) The Journal of Social Psychology , vol.126 , Issue.1 , pp. 131-2
    • Ii, Z.A.1    Sipps, G.J.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.