Ethical ideology and ethical judgments in the portuguese accounting profession

Journal of Business Ethics

Volumn 86, Issue 2, 2009, Pages 227-242

  Marques, Pedro Augusto ^a   Azevedo Pereira, José ^b  

^a INSTITUTO POLITÉCNICO DE TOMAR   (Portugal)

^b UNIVERSITY OF LISBON   (Portugal)

Author keywords

Accounting; Business ethics; Ethical decision making; Ethical ideology; Ethical judgment; Ethics

Indexed keywords

EID: 64249129190     PISSN: 01674544     EISSN: 15730697     Source Type: Journal    
DOI: 10.1007/s10551-008-9845-6     Document Type: Article

References (42)

1. I. Akaah 1989 Differences in Research Ethics Judgments Between Male and Female Marketing Professionals Journal of Business Ethics 8 5 375 381 10.1007/BF00381729
2. T. Barnett K. Bass G. Brown 1994 Ethical Ideology and Ethical Judgment Regarding Ethical Issues in Business Journal of Business Ethics 13 6 469 480 10.1007/BF00881456
3. T. Barnett K. Bass G. Brown 1996 Religiosity, Ethical Ideology, and Intentions to Report a Peer's Wrongdoing Journal of Business Ethics 15 11 1161 1174 10.1007/BF00412815
4. T. Barnett K. Bass G. Brown F. Hebert 1998 Ethical Ideology and the Ethical Judgments of Marketing Professionals Journal of Business Ethics 17 7 715 723 10.1023/A:1005736404300
5. K. Bass T. Barnett G. Brown 1998 The Moral Philosophy of Sales Managers and Its Influence on Ethical Decision Making Journal of Personal Selling & Sales Management 18 2 1 17
6. J. Browning N. Zabriskie 1983 How Ethical are Industrial Buyers? Industrial Marketing Management 12 4 219 224
7. J. Cohen L. Pant D. Sharp 2001 An Examination of Differences in Ethical Decision Making Between Canadian Business Students and Accounting Professionals Journal of Business Ethics 30 4 319 336 10.1023/A:1010745425675
8. L. Dawson 1997 Ethical Differences Between Men and Women in the Sales Profession Journal of Business Ethics 16 11 1143 1152 10.1023/A:1005721916646
9. S. Deshpande 1997 Managers' Perception of Proper Ethical Conduct: The Effect of Sex, Age, and Level of Education Journal of Business Ethics 16 1 79 85 10.1023/A:1017917420433
10. P. Douglas R. Davidson B. Schwartz 2001 The Effect of Organizational Culture and Ethical Orientation on Accountants' Ethical Judgments Journal of Business Ethics 34 2 101 121 10.1023/A:10122 61900281
11. A. Dubinsky T. Ingram 1984 Correlates of Salespeople's Ethical Conflict: An Exploratory Investigation Journal of Business Ethics 3 4 343 353 10.1007/BF00381759
12. D. Forsyth 1980 A Taxonomy of Ethical Ideologies Journal of Personality and Social Psychology 39 1 175 184 10.1037/0022-3514.39.1.175
13. D. Forsyth 1992 Judging the Morality of Business Practices: The Influence of Personal Moral Philosophies Journal of Business Ethics 11 5-6 461 470 10.1007/BF00870557
14. D. Forsyth J. Nye K. Kelley 1988 Idealism, Relativism, and the Ethic of Caring The Journal of Psychology 122 3 243 248
15. O. Hartikainen S. Torstila 2004 Job-Related Ethical Judgment in the Finance Profession Journal of Applied Finance (JAF) 14 1 62 76
16. F. Ho S. Vitell J. Barnes R. Desborde 1997 Ethical Correlates of Role Conflict and Ambiguity in Marketing: The Mediating Role of Cognitive Moral Development Journal of the Academy of Marketing Science 25 2 117 126 10.1007/BF02894347
17. Jones, T.: 1991, 'Ethical Decision-Making by Individuals in Organizations: An Issue-Contingent Model', Academy of Management Review 16, 366-395
18. T. Jones F. Gautschi 1988 Will the Ethics of Business Change? A Survey of Future Executives Journal of Business Ethics 7 4 231 248 10.1007/BF00381827
19. Jornal de Noticias: 2007, 'Descoberta Contabilidade Paralela em 400 Restaurantes', http://jn.sapo.pt/2007/01/03/policia-e-tribunais/descoberta- contabilidade-paralela-40.html
20. J. Kidwell R. Stevens A. Bethke 1987 Differences in the Ethical Perceptions Between Male and Female Managers: Myth or Reality Journal of Business Ethics 6 6 489 493 10.1007/BF00383291
21. J. McHoskey 1996 Authoritarianism and Ethical Ideology The Journal of Social Psychology 136 6 709 717
22. S. Merritt 1991 Marketing Ethics and Education: Some Empirical Findings Journal of Business Ethics 10 8 625 632 10.1007/BF00382883
23. Observatory of European SMEs: 2003, 'Highlights from the 2003 Observatory', 8
24. R. Radtke 2000 The Effects of Gender and Setting on Accountants' Ethically Sensitive Decisions Journal of Business Ethics 24 4 299 312 10.1023/A:100 6277331803
25. M. Razzaque T. Hwee 2002 Ethics and Purchasing Dilemma: A Singaporean View Journal of Business Ethics 35 4 307 326 10.1023/A:1013853021571
26. R. Reidenbach D. Robin 1988 Some Initial Steps Toward Improving the Measurement of Ethical Evaluations of Marketing Activities Journal of Business Ethics 7 11 871 880 10.1007/BF00383050
27. R. Reidenbach D. Robin 1990 Toward the Development of a Multidimensional Scale for Improving Evaluations of Business Ethics Journal of Business Ethics 9 8 639 653 10.1007/BF00383391
28. I. Roozen P. Pelsmacker F. Bostyn 2001 The Ethical Dimensions of Decision Processes of Employees Journal of Business Ethics 33 2 87 99 10.1023/A:1017536222355
29. D. Ruegger E. King 1992 A Study of the Effect of Age and Gender upon Student Business Ethics Journal of Business Ethics 11 3 179 186 10.1007/BF00871 965
30. S. Sankaran T. Bui 2003 Ethical Attitudes Among Accounting Majors: An Empirical Study The Journal of American Academy of Business, Cambridge 3 1-2 71 77
31. B. Schlenker D. Forsyth 1977 On the Ethics of Psychological Research Journal of Experimental Social Psychology 13 4 369 396 10.1016/0022-1031 (77)90006-3
32. Schneider, F.: 2002, 'Size and Measurement of the Informal Economy in 110 Countries Around the World'. Paper presented at a Workshop of Australian National Tax Centre, ANU, Canberra, Australia
33. P. Serwinek 1992 Demographic and Related Differences in Ethical Views Among Small Businesses Journal of Business Ethics 11 7 555 566 10.1007/BF00881448
34. W. Shafer R. Morris A. Ketchand 2001 Effects of Personal Values on Auditors' Ethical Decisions Accounting, Auditing & Accountability Journal 14 3 254 277 10.1108/EUM0000000005517
35. A. Sikula A. Costa 1994 Are Women More Ethical Than Men? Journal of Business Ethics 13 11 859 871 10.1007/BF00871700
36. A. Singhapakdi S. Vitell 1994 Ethical Ideologies of Future Marketers: The Relative Influences of Machiavellianism and Gender Journal of Marketing Education 16 1 34 42 10.1177/02734753940 1600105
37. A. Singhapakdi S. Vitell G. Franke 1999 Antecedents, Consequences, and Mediating Effects of Perceived Moral Intensity and Personal Moral Philosophies Journal of the Academy of Marketing Science 27 1 19 36 10.1177/0092070399271002
38. K. Stanga R. Turpen 1991 Ethical Judgments on Selected Accounting Issues: An Empirical Study Journal of Business Ethics 10 10 739 747 10.1007/BF00705708
39. R. Tansey G. Brown M. Hyman L. Dawson 1994 Personal Moral Philosophies and the Moral Judgments of Salespeople Journal of Personal Selling & Sales Management 14 1 59 76
40. J. Tsalikis M. Ortiz-Buonafina 1990 Ethical Beliefs' Differences of Males and Females Journal of Business Ethics 9 6 509 517 10.1007/BF00382844
41. J. Weber 1992 Scenarios in Business Ethics Research: Review, Critical Assessment, and Recommendations Business Ethics Quarterly 2 2 137 160 10.2307/3857568
42. W. Weeks C. Moore J. McKinney J. Longenecker 1999 The Effects of Gender and Career Stage on-Ethical Judgment Journal of Business Ethics 20 4 301 313 10.1023/A:1005955501120