The study investigates cross-cultural differences in ethical decision making for future accountants from different cultures. Instruments used consist of the Defining Issues Test which is used to assess participants’ ethical development, and the Multidimensional Ethics Scales which is employed to measure participants’ ethical awareness and ethical intention when facing ethical dilemmas. Undergra...

This paper examines relationships between accountants’ personal values and their moral reasoning. In particular, we hypothesize that there is an inverse relationship between accountants’ ‘‘Conformity’’ values and principled moral reasoning. This investigation is important because the literature suggests that conformity with rule-based standards may be one reason for professional accountants’ re...

Many engineering ethics classes and textbooks introduce theories such as utilitarianism and Kantianism (and most others draw from these theories without mentioning them explicitly). Yet using ethical theories to teach engineering ethics is not devoid of difficulty. First, their status is unclear (should one pick a single theory or use them all? does it make a difference?) Also, textbooks genera...

In 1985 I published a paper in Accounting Organizations and Society with Bob Scapens titled Accounting Systems and Systems of Accountability; understanding accounting practices in their organisational contexts. The paper suggested the potential usefulness of Anthony Giddens’ structuration theory for efforts to understand accounting in its organisational contexts. Rather than engage in a further...

The research was conducted with the aim of knowing effect understanding accounting profession's code ethics, love money, religiosity and equity sensitivity on ethical perceptions students. population in study were undergraduate students program class 2018 at University Bali a total 2,220 people. sample this 138 people using probability sampling technique, namely random method. Data analysis tec...

In Eudemian Ethics VIII.3, Aristotle treats a virtue that he calls kalokagathia, “nobility-and-goodness.” This appears to be quite important, and even identifies it with “perfect virtue” (EE 1249a17). makes puzzling the Nicomachean Ethics, text largely parallels does not discuss kalokagathia at all. I argue reason for this difference has do role intellectual practical wisdom (phronêsis) plays i...

The study aims to critically examine the determinants of accounting ethics by practicing accountants as well professional working in Bangladesh. In addition, identifies major factors affecting ethical behavior accountants. Using a 5-point Likert scale, collects primary data from total sample 110 respondents consisting both academicians and practitioners. results revealed that there is significa...

This paper explores a general validity of the prevalent Accounting Equation in determining the real wealth and accountability discharge through contemporary financial reporting. In so doing, an augmented accounting framework is developed in order to indicate the gaps that may arise in the Accounting Equation; which is inherent in the system if compared among different layers – sign to alleged t...