“Uncomfortable territory”: personal and organisational values in the tax profession

As professionals, accountants hold a public interest mandate based in part on ethical claims. However, individual particularly tax, commonly see their work as more technical than relating to the common good. Rising concern about tax avoidance focuses attention how values are brought bear work. In these contexts, tension between personal and organisational merits attention. This study draws large international survey set of 68 semi-structured interviews explore balance or spiritual that individuals bring framing organisations. direct approach captures self-reported moral awareness experienced at level professional, framed by concept base action (Rest, J., Moral development: Advances research theory. Praeger, 1986). We find, inter alia, understood most influential smaller, domestic firms among those still undertaking professional exams, while is lowest early career professionals firms. The highlights disconnect learning acquired during training its application stage. Socialisation within firm adds potential for early-career stage tone career-long framing. heightens responsibility well bodies valorise judgement.