메뉴 건너뛰기




Volumn 88, Issue 1, 2009, Pages 35-52

Research Methods in Taxation Ethics: Developing the Defining Issues Test (DIT) for a Tax-Specific Scenario

Author keywords

context specific scenario; Defining Issues Test; ethical reasoning; research methods; tax practitioners

Indexed keywords


EID: 80052763270     PISSN: 01674544     EISSN: 15730697     Source Type: Journal    
DOI: 10.1007/s10551-009-0101-5     Document Type: Article
Times cited : (25)

References (54)
  • 1
    • 33845964294 scopus 로고
    • The Use of Vignettes in Survey Research
    • Alexander, C. and H. J. Becker: 1978, ‘The Use of Vignettes in Survey Research’, The Public Opinion Quarterly 42(1), 93–104.
    • (1978) The Public Opinion Quarterly , vol.42 , Issue.1 , pp. 93-104
    • Alexander, C.1    Becker, H.J.2
  • 2
    • 0022053962 scopus 로고
    • Measuring the Ethical Sensitivity of Dental Students
    • Bebeau, M., J. Rest and C. Yamoor: 1985, ‘Measuring the Ethical Sensitivity of Dental Students’, Journal of Dental Education 49(4), 225–235.
    • (1985) Journal of Dental Education , vol.49 , Issue.4 , pp. 225-235
    • Bebeau, M.1    Rest, J.2    Yamoor, C.3
  • 3
    • 21244491971 scopus 로고    scopus 로고
    • 3rd Edition, Center for the Study of Ethical Development, Minnesota
    • Bebeau, M. and S. Thoma: 2003, Guide for DIT-2, 3rd Edition (Center for the Study of Ethical Development, Minnesota).
    • (2003) Guide for DIT-2
    • Bebeau, M.1    Thoma, S.2
  • 4
    • 3643049605 scopus 로고
    • Development in Moral Judgment as Initiated by Rejection of Lower-Stage Statements
    • Carroll, J. and J. Rest: 1981, ‘Development in Moral Judgment as Initiated by Rejection of Lower-Stage Statements’, Journal of Research in Personality 15(4), 538–544.
    • (1981) Journal of Research in Personality , vol.15 , Issue.4 , pp. 538-544
    • Carroll, J.1    Rest, J.2
  • 6
    • 33644899938 scopus 로고    scopus 로고
    • Measuring Moral Judgement and the Implications of Cooperative Education and Rule-Based Learning
    • Dellaportas, S., B. J. Cooper and P. Leung: 2006, ‘Measuring Moral Judgement and the Implications of Cooperative Education and Rule-Based Learning’, Accounting and Finance 46(1), 53–70.
    • (2006) Accounting and Finance , vol.46 , Issue.1 , pp. 53-70
    • Dellaportas, S.1    Cooper, B.J.2    Leung, P.3
  • 8
    • 34250076518 scopus 로고
    • An Investigation of the Moral Reasoning of Managers
    • Elm, D. R. and M. L. Nichols: 1993, ‘An Investigation of the Moral Reasoning of Managers’, Journal of Business Ethics 12(11), 817–833.
    • (1993) Journal of Business Ethics , vol.12 , Issue.11 , pp. 817-833
    • Elm, D.R.1    Nichols, M.L.2
  • 9
    • 0001672824 scopus 로고
    • Measuring Moral Judgment: The Moral Judgment Interview or the Defining Issues Test?
    • Elm, D. R. and J. Weber: 1994, ‘Measuring Moral Judgment: The Moral Judgment Interview or the Defining Issues Test?’, Journal of Business Ethics 13(5), 341–355.
    • (1994) Journal of Business Ethics , vol.13 , Issue.5 , pp. 341-355
    • Elm, D.R.1    Weber, J.2
  • 10
    • 0039335908 scopus 로고    scopus 로고
    • Assessing Taxpayer Moral Reasoning: The Development of an Objective Measure
    • Fisher, D.: 1997, ‘Assessing Taxpayer Moral Reasoning: The Development of an Objective Measure’, Research on Accounting Ethics 3, 141–171.
    • (1997) Research on Accounting Ethics , vol.3 , pp. 141-171
    • Fisher, D.1
  • 11
    • 0001379767 scopus 로고
    • Assessing the Application of Cognitive Moral Development Theory to Business Ethics
    • Fraedrich, J., D. M. Thorne and O. C. Ferrell: 1994, ‘Assessing the Application of Cognitive Moral Development Theory to Business Ethics’, Journal of Business Ethics 13(10), 829–838.
    • (1994) Journal of Business Ethics , vol.13 , Issue.10 , pp. 829-838
    • Fraedrich, J.1    Thorne, D.M.2    Ferrell, O.C.3
  • 12
    • 84989026807 scopus 로고
    • An Exploratory Approach to Measuring Perceptions of Strategic Decision Process Constructs
    • Fredrickson, J. W.: 1986, ‘An Exploratory Approach to Measuring Perceptions of Strategic Decision Process Constructs’, Strategic Management Journal 7(5), 473–483.
    • (1986) Strategic Management Journal , vol.7 , Issue.5 , pp. 473-483
    • Fredrickson, J.W.1
  • 13
    • 0001852621 scopus 로고
    • Moral Judgment as a Function of Age, Sex and Stimulus
    • Freeman, S. J. M. and J. W. Giebink: 1979, ‘Moral Judgment as a Function of Age, Sex and Stimulus’, The Journal of Psychology 102(1), 43–47.
    • (1979) The Journal of Psychology , vol.102 , Issue.1 , pp. 43-47
    • Freeman, S.J.M.1    Giebink, J.W.2
  • 15
    • 0004066349 scopus 로고
    • Oxford University Press, New York
    • Jackall, R.: 1988, Moral Mazes (Oxford University Press, New York).
    • (1988) Moral Mazes
    • Jackall, R.1
  • 16
    • 0039099933 scopus 로고    scopus 로고
    • The Effect of Moral Reasoning and Educational Communications on Tax Evasion Intentions
    • Kaplan, S. E., K. J. Newberry and P. M. J. Reckers: 1997, ‘The Effect of Moral Reasoning and Educational Communications on Tax Evasion Intentions’, Journal of the American Taxation Association 19(2), 38–54.
    • (1997) 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
  • 17
    • 33644916222 scopus 로고    scopus 로고
    • Integrating Ethics into Intermediate Accounting: An Experimental Investigation Incorporating Attribution Theory
    • Kenny, S. Y. and M. M. Eining: 1996, ‘Integrating Ethics into Intermediate Accounting: An Experimental Investigation Incorporating Attribution Theory’, Research on Accounting Ethics 2, 159–186.
    • (1996) Research on Accounting Ethics , vol.2 , pp. 159-186
    • Kenny, S.Y.1    Eining, M.M.2
  • 19
    • 0000050225 scopus 로고
    • Verbal Processing of the Defining Issues Test by Principled and Non-Principled Moral Reasoners
    • Lawrence, J.: 1987, ‘Verbal Processing of the Defining Issues Test by Principled and Non-Principled Moral Reasoners’, Journal of Moral Education 16(2), 115–130.
    • (1987) Journal of Moral Education , vol.16 , Issue.2 , pp. 115-130
    • Lawrence, J.1
  • 20
    • 34249067382 scopus 로고    scopus 로고
    • Assessing Managers’ Ethical Decision-Making: An Objective Measure of Managerial Moral Judgment
    • Loviscky, G. E., L. K. Trevino and R. R. Jacobs: 2007, ‘Assessing Managers’ Ethical Decision-Making: An Objective Measure of Managerial Moral Judgment’, Journal of Business Ethics 73(3), 263–285.
    • (2007) Journal of Business Ethics , vol.73 , Issue.3 , pp. 263-285
    • Loviscky, G.E.1    Trevino, L.K.2    Jacobs, R.R.3
  • 21
    • 0014869359 scopus 로고
    • Some Sources of Error in the Use of the Projective Method for the Assessment of Moral Judgment
    • Magowen, S. A. and T. Lee: 1970, ‘Some Sources of Error in the Use of the Projective Method for the Assessment of Moral Judgment’, British Journal of Psychology 61(4), 535–543.
    • (1970) British Journal of Psychology , vol.61 , Issue.4 , pp. 535-543
    • Magowen, S.A.1    Lee, T.2
  • 22
    • 0032164124 scopus 로고    scopus 로고
    • The Ethical Environment of Tax Practitioners: Western Australian Evidence
    • Marshall, R. L., R. W. Armstrong and M. Smith: 1998, ‘The Ethical Environment of Tax Practitioners: Western Australian Evidence’, Journal of Business Ethics 17(12), 1265–1279.
    • (1998) Journal of Business Ethics , vol.17 , Issue.12 , pp. 1265-1279
    • Marshall, R.L.1    Armstrong, R.W.2    Smith, M.3
  • 23
    • 0000747431 scopus 로고
    • Reliability, Validity and Design of the Defining Issues Test
    • Martin, M., M. Shafto and W. Van Deinse: 1977, ‘Reliability, Validity and Design of the Defining Issues Test’, Development Psychology 13(5), 460–468.
    • (1977) Development Psychology , vol.13 , Issue.5 , pp. 460-468
    • Martin, M.1    Shafto, M.2    van Deinse, W.3
  • 24
    • 3943104256 scopus 로고    scopus 로고
    • The Importance of Context in Investigating Auditors’ Moral Abilities
    • B. M. Schwartz, JAI, Greenwich, CT
    • Massey, D. W.: 2002, ‘The Importance of Context in Investigating Auditors’ Moral Abilities’, in B. M. Schwartz (ed.), Research on Accounting Ethics, Vol. 8 (JAI, Greenwich, CT), pp. 195–247.
    • (2002) Research on Accounting Ethics , vol.8 , pp. 195-247
    • Massey, D.W.1
  • 25
    • 0000286537 scopus 로고
    • The Susceptibility to Faking of the Defining Issues Test of Moral Development
    • McGeorge, C.: 1975, ‘The Susceptibility to Faking of the Defining Issues Test of Moral Development’, Developmental Psychology 11(1), 108.
    • (1975) Developmental Psychology , vol.11 , Issue.1 , pp. 108
    • McGeorge, C.1
  • 26
    • 0022018290 scopus 로고
    • Moral Reasoning in Dental Hygiene Students
    • Newell, K., L. Young and C. Yamoor: 1985, ‘Moral Reasoning in Dental Hygiene Students’, Journal of Dental Education 49(4), 79–84.
    • (1985) Journal of Dental Education , vol.49 , Issue.4 , pp. 79-84
    • Newell, K.1    Young, L.2    Yamoor, C.3
  • 27
    • 0014396369 scopus 로고
    • The Relativism of Absolute Judgements
    • Parducci, A.: 1968, ‘The Relativism of Absolute Judgements’, Scientific American 219, 84–90.
    • (1968) Scientific American , vol.219 , pp. 84-90
    • Parducci, A.1
  • 28
    • 34347352983 scopus 로고
    • Ethical Judgment in Accounting: A Cognitive-Developmental Perspective
    • Ponemon, L. A.: 1990, ‘Ethical Judgment in Accounting: A Cognitive-Developmental Perspective’, Critical Perspectives on Accounting 1(2), 191–215.
    • (1990) Critical Perspectives on Accounting , vol.1 , Issue.2 , pp. 191-215
    • Ponemon, L.A.1
  • 29
    • 0002155820 scopus 로고
    • The Influence of Ethical Reasoning on Auditors’ Perceptions of Management’s Competence and Integrity
    • Ponemon, L. A.: 1993, ‘The Influence of Ethical Reasoning on Auditors’ Perceptions of Management’s Competence and Integrity’, Advances in Accounting 11, 1–29.
    • (1993) Advances in Accounting , vol.11 , pp. 1-29
    • Ponemon, L.A.1
  • 30
    • 0006051680 scopus 로고
    • The Influence of Ethical Attitudes on Taxpayer Compliance
    • Reckers, P., D. Sanders and S. Roark: 1994, ‘The Influence of Ethical Attitudes on Taxpayer Compliance’, National Tax Journal 47(4), 825–836.
    • (1994) National Tax Journal , vol.47 , Issue.4 , pp. 825-836
    • Reckers, P.1    Sanders, D.2    Roark, S.3
  • 32
    • 0003867166 scopus 로고
    • University of Minnesota Press, Minneapolis, MN
    • Rest, J.: 1979b, Defining Issues Test (University of Minnesota Press, Minneapolis, MN).
    • (1979) Defining Issues Test
    • Rest, J.1
  • 33
    • 0003933793 scopus 로고
    • 3rd Edition, University of Minnesota Centre for the Study of Ethical Development, Minneapolis, MN
    • Rest, J.: 1986, DIT Manual, 3rd Edition (University of Minnesota Centre for the Study of Ethical Development, Minneapolis, MN).
    • (1986) DIT Manual
    • Rest, J.1
  • 35
    • 0003933793 scopus 로고
    • 3rd Edition, University of Minneapolis Press, Minneapolis, MN
    • Rest, J.: 1990a, DIT Manual, 3rd Edition (University of Minneapolis Press, Minneapolis, MN).
    • (1990) DIT Manual
    • Rest, J.1
  • 36
    • 0003867166 scopus 로고
    • Centre for the Study of Ethical Development, Minneapolis, MN
    • Rest, J.: 1990b, Guide for the Defining Issues Test (Centre for the Study of Ethical Development, Minneapolis, MN).
    • (1990) Guide for the Defining Issues Test
    • Rest, J.1
  • 37
    • 0001945885 scopus 로고
    • Background: Theory and Research
    • J. R. Rest and D. Narvaez, Erlbaum, Hillsdale, NJ
    • Rest, J.: 1994, ‘Background: Theory and Research’, in J. R. Rest and D. Narvaez (eds.), Moral Development in the Professions (Erlbaum, Hillsdale, NJ), pp. 1–26.
    • (1994) Moral Development in the Professions , pp. 1-26
    • Rest, J.1
  • 39
    • 84986099110 scopus 로고    scopus 로고
    • The Development of Six Ethical Business Dilemmas
    • Sims, R.: 1999, ‘The Development of Six Ethical Business Dilemmas’, Leadership & Organization Development Journal 20(4), 189–197.
    • (1999) Leadership & Organization Development Journal , vol.20 , Issue.4 , pp. 189-197
    • Sims, R.1
  • 40
    • 64249145877 scopus 로고
    • Introduction
    • P. Singer, Oxford University Press, Oxford
    • Singer, P.: 1994, ‘Introduction’, in P. Singer (ed.), Ethics (Oxford University Press, Oxford), pp. 4–13.
    • (1994) Ethics , pp. 4-13
    • Singer, P.1
  • 41
    • 0011317398 scopus 로고
    • Why Act on Kohlberg’s Moral Judgments?
    • S. Modgil and C. Modgil, Falmer, Philadelphia
    • Straughan, R.: 1985, ‘Why Act on Kohlberg’s Moral Judgments?’, in S. Modgil and C. Modgil (eds.), Lawrence Kohlberg: Consensus and Controversy (Falmer, Philadelphia), pp. 149–161.
    • (1985) Lawrence Kohlberg: Consensus and Controversy , pp. 149-161
    • Straughan, R.1
  • 42
    • 0002926683 scopus 로고
    • Moral Judgments and Moral Action
    • J. R. Rest and D. Narvaez, Lawrence Erlbaum, Hillsdale, NJ
    • Thoma, S.: 1994, ‘Moral Judgments and Moral Action’, in J. R. Rest and D. Narvaez (eds.), Moral Development in the Professions: Psychology and Applied Ethics (Lawrence Erlbaum, Hillsdale, NJ), pp. 199–211.
    • (1994) Moral Development in the Professions: Psychology and Applied Ethics , pp. 199-211
    • Thoma, S.1
  • 43
    • 0026235664 scopus 로고
    • Describing and Testing a Moderator of the Moral Judgment and Action Relationship
    • Thoma, S., J. Rest and M. L. Davison: 1991, ‘Describing and Testing a Moderator of the Moral Judgment and Action Relationship’, Journal of Personality and Social Psychology 61(4), 659–669.
    • (1991) Journal of Personality and Social Psychology , vol.61 , Issue.4 , pp. 659-669
    • Thoma, S.1    Rest, J.2    Davison, M.L.3
  • 44
    • 0141839908 scopus 로고    scopus 로고
    • The Development of Two Measures to Assess Accountants’ Prescriptive and Deliberative Moral Reasoning
    • Thorne, L.: 2000, ‘The Development of Two Measures to Assess Accountants’ Prescriptive and Deliberative Moral Reasoning’, Behavioral Research in Accounting 12(1), 139–169.
    • (2000) Behavioral Research in Accounting , vol.12 , Issue.1 , pp. 139-169
    • Thorne, L.1
  • 45
    • 0043241722 scopus 로고    scopus 로고
    • Refocusing Ethics Education in Accounting: An Examination of Accounting Students’ Tendency to Use Their Cognitive Moral Capability
    • Thorne, L.: 2001, ‘Refocusing Ethics Education in Accounting: An Examination of Accounting Students’ Tendency to Use Their Cognitive Moral Capability’, Journal of Accounting Education 19(2), 103–117.
    • (2001) Journal of Accounting Education , vol.19 , Issue.2 , pp. 103-117
    • Thorne, L.1
  • 46
    • 84993063604 scopus 로고    scopus 로고
    • Applying Behavioral Models as Prescriptions for Ethics in Accounting Practice and Education
    • Tolleson, T., B. D. Merino and A. G. Mayper: 1996, ‘Applying Behavioral Models as Prescriptions for Ethics in Accounting Practice and Education’, Research on Accounting Ethics 2, 21–49.
    • (1996) Research on Accounting Ethics , vol.2 , pp. 21-49
    • Tolleson, T.1    Merino, B.D.2    Mayper, A.G.3
  • 47
    • 0000591376 scopus 로고
    • Ethical Decision Making in Organizations: A Person-Situation Interactionist Model
    • Trevino, L. K.: 1986, ‘Ethical Decision Making in Organizations: A Person-Situation Interactionist Model’, Academy of Management Review 11(3), 601–617.
    • (1986) Academy of Management Review , vol.11 , Issue.3 , pp. 601-617
    • Trevino, L.K.1
  • 48
    • 0011547514 scopus 로고
    • Moral Reasoning and Business Ethics: Implications for Research, Education, and Management
    • Trevino, L. K.: 1992, ‘Moral Reasoning and Business Ethics: Implications for Research, Education, and Management’, Journal of Business Ethics 11(5–6), 445–459.
    • (1992) Journal of Business Ethics , vol.11 , Issue.5-6 , pp. 445-459
    • Trevino, L.K.1
  • 51
    • 84973812631 scopus 로고
    • Managers’ Moral Reasoning: Assessing Their Responses to Three Moral Dilemmas
    • Weber, J.: 1990, ‘Managers’ Moral Reasoning: Assessing Their Responses to Three Moral Dilemmas’, Human Relations 43(7), 687–702.
    • (1990) Human Relations , vol.43 , Issue.7 , pp. 687-702
    • Weber, J.1
  • 52
    • 0001040508 scopus 로고
    • Adapting Kohlberg to Enhance the Assessment of Managers’ Moral Reasoning
    • Weber, J.: 1991, ‘Adapting Kohlberg to Enhance the Assessment of Managers’ Moral Reasoning’, Business Ethics Quarterly 1(3), 293–318.
    • (1991) Business Ethics Quarterly , vol.1 , Issue.3 , pp. 293-318
    • Weber, J.1
  • 53
    • 0000405646 scopus 로고
    • Scenarios in Business Ethics Research: Review, Critical Assessment, and Recommendations
    • Weber, J.: 1992, ‘Scenarios in Business Ethics Research: Review, Critical Assessment, and Recommendations’, Business Ethics Quarterly 2(2), 137–160.
    • (1992) Business Ethics Quarterly , vol.2 , Issue.2 , pp. 137-160
    • Weber, J.1
  • 54
    • 0011521245 scopus 로고
    • Promoting the Moral Development of Accounting Graduate Students: An Instructional Design and Assessment
    • Welton, R. E., R. M. Lagrone and J. R. Davis: 1994, ‘Promoting the Moral Development of Accounting Graduate Students: An Instructional Design and Assessment’, Accounting Education 3(1), 35–50.
    • (1994) Accounting Education , vol.3 , Issue.1 , pp. 35-50
    • Welton, R.E.1    Lagrone, R.M.2    Davis, J.R.3


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.