In a recent article in this Journal Grant and Broom reported on a survey which they conducted concerning student attitudes toward ethics. They suggest that while their findings are only preliminary, such surveys can help instructors and schools to determine what type of ethical training a person from a particular demographic background might need. Likewise they may very well help a student's future employer determine the ethics he or she has based on the type of institution he or she attended. (...) However, it is my contention that there are a number of problems inherent in the process and the interpretation which Grant and Broom suggest. I discuss these problems herein. (shrink)

A framework is presented for studying ethical conduct in public accounting practice. Four levels of analysis are distinguished: individual, local office, multi-office firm and professional institute. Several propositions are derived from the framework and discussed: (1) The effects of ethical vs. unethical behavior on an accountant's prospects for advancement are asymmetrical in nature; (2) the way individuals perceive or frame the decision problem at hand will make an ethical response more or less likely; (3) the economic incentives present in competitive (...) markets influence the work goals of firms and offices, and lead to ethical dilemmas for individuals; and (4) initiatives at the firm or institute level aimed at compliance with professional ethical standards will by themselves have little effect on individual ethical behavior. Research into ethical behavior of practitioners will capture self-conscious and biased responses unless it is designed so as to permit indirect observation and recording of spontaneous comments. To assure valid research findings, practitioners should be interviewed and their motives assessed indirectly. A longitudinal approach is recommended, beginning with students who are choosing an accounting career. Two types of questions for use in these interviews are described. (shrink)