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  1. Ethical judgments on selected accounting issues: An empirical study. [REVIEW]Keith G. Stanga & Richard A. Turpen - 1991 - Journal of Business Ethics 10 (10):739 - 747.
    This study investigates the judgments made by accounting majors when confronted with selected ethical dilemmas that pertain to accounting practice. Drawing upon literature in philosophy and moral psychology, it then examines these judgments for potential gender differences. Five case studies, each involving a specific ethical dilemma that a practicing accountant might face, were administered to 151 acounting majors (males = 67; females = 84), in four sections of intermediate accounting II at a large, state university. The results suggest that although (...)
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  • A comparison of five business philosophies.Paul Miesing & John F. Preble - 1985 - Journal of Business Ethics 4 (6):465 - 476.
    While the media and public opinion polls suggest that the state of business ethics is declining, surveys of corporate managers on the subject are less than conclusive. This study presents results of a survey of 487 adult, MBA, and undergraduate business students on the business philosophies of Machiavellianism, Darwinism, Objectivism, Relativism, and Universalism. The findings were consistent with earlier research which showed prospective managers to be less ethical than practicing ones and that women and those reporting a strong religious conviction (...)
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  • Differences in ethical perceptions between male and female managers: Myth or reality? [REVIEW]Jeaneen M. Kidwell, Robert E. Stevens & Art L. Bethke - 1987 - Journal of Business Ethics 6 (6):489 - 493.
    This study sought to identify whether or not differences exist between the ethical decisions of male and female managers; and, if they do exist, to identify the areas in which differences occurred. An additional evaluation was conducted to determine how each perceived their counterpart would respond to the same ethical decision making situations.Data were collected from 50 male managers and 50 female managers by means of a self-administered questionnaire. Distinctive demographic characteristics were noted among the segments.
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  • Professional codes: Why, how, and with what impact? [REVIEW]Mark S. Frankel - 1989 - Journal of Business Ethics 8 (2-3):109 - 115.
    A tension between the professions' pursuit of autonomy and the public's demand for accountability has led to the development of codes of ethics as both a foundation and guide for professional conduct in the face of morally ambiguous situations. The profession as an institution serves as a normative reference group for individual practitioners and through a code of ethics clarifies, for both its members and outsiders, the norms that ought to govern professional behavior. Three types of codes can be identified (...)
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  • Ethics and self-regulation for CPAs in the U.s.A.William J. Bollom - 1988 - Journal of Business Ethics 7 (1-2):55 - 61.
    This paper explores three questions: (1) Why should Certified Public Accountants (CPAs), as a group, adhere to their code of ethics? (2) Why should an individual CPA adhere to the code? (3) Of what significance are the answers to these questions in regards to possible changes in the accounting curriculum and the CPA profession's present concern for self-regulation through quality control reviews? The paper concludes that all college accounting majors should be required to take an ethics course and that the (...)
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  • Managers, values, and executive decisions: An exploration of the role of gender, career stage, organizational level, function, and the importance of ethics, relationships and results in managerial decision-making. [REVIEW]John H. Barnett & Marvin J. Karson - 1989 - Journal of Business Ethics 8 (10):747 - 771.
    A study of 513 executives researched decisions involving ethics, relationships and results. Analyzing personal values, organization role and level, career stage, gender and sex role with decisions in ten scenarios produced conclusions about both the role of gender, subjective values, and the other study variables and about situational relativity, gender stereotypes, career stages, and future research opportunities.
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  • Personal Morals and Professional Ethics.S. Douglas Beets - 1991 - Business and Professional Ethics Journal 10 (2):63-84.
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  • The effectiveness of a complaint-based ethics enforcement system: Evidence from the accounting profession. [REVIEW]S. Douglas Beets & Larry N. Killough - 1990 - Journal of Business Ethics 9 (2):115 - 126.
    Many professions, in order to enforce their ethics codes, rely on a complaint-based system, whereby persons who observe or discover ethics violations may file a complaint with an authoritative body. The authors assume that this type of system may encourage ethical behavior when practitioners believe that a punishment is likely to result from a failure to adhere to the rules. This perceived likelihood of punishment has three components: detection risk, reporting risk, and sanction risk. A survey of potential violation witnesses (...)
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  • Historical perspectives: Development of the codes of ethics in the legal, medical and accounting professions. [REVIEW]Jeanne F. Backof & Charles L. Martin - 1991 - Journal of Business Ethics 10 (2):99 - 110.
    Members of the legal, medical and accounting professions are guided in their professional behavior by their respective codes of ethics. These codes of ethics are not static. They are ever evolving, responding to forces that are exogenous and endogenous to the professions. Specifically, changes in the ethical codes are often due to economic and social events, governmental influence, and growth and change within the professions. This paper presents an historical analysis of the major events leading to changes in the legal, (...)
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