This research presents findings from a study of gender-based differences in an ethical decision situation. The study focuses on gender as it relates to situational factors and accounting experience. The primary element of interest is how the gender of the actor (the person described in each vignette) influences the evaluation/assessment of the ethical/unethical decisions. While previous research has provided evidence of ethical differences relating to the gender of the responding subjects, limited evidence has been presented relating to situational issues that (...) may influence assessments of ethical decisions.This research uses four accounting environment vignettes to survey the responses of accountants and accounting students to the ethical/unethical nature of the actions that are taken. In addition, how likely the accountants believe they are to take the same actions is also surveyed. The subjects are a representative sample of practicing accountants in the U.S. and senior/graduate accounting majors at a state university in the southwestern United States. (shrink)

To reduce sex differences in employment outcomes, we must examine them in the context of the sex-gender hierarchy. The conventional explanation for wage gap—job segregation—is incorrect because it ignores men's incentive to preserve their advantages and their ability to do so by establishing the rules that distribute rewards. The primary method through which all dominant groups maintain their hegemony is by differentiating the subordinate group and defining it as inferior and hence meriting inferior treatment. My argument implies that neither sex-integrating (...) jobs nor implementing comparable worth will markedly improve women's employment status because men can subvert these mechanisms or even change the rules by which rewards are allocated. As evidence, I show that occupational integration has failed to advance women appreciably, and I argue that comparable worth is not likely to be much more effective. Instead, we must seek political analyses and political solutions. (shrink)

This paper explores the relationship between organizational size, structure and the strength of organization members'' ethical predispositions. It is hypothesized that individuals in smaller, more flexible, organic organizations will display stronger ethical predispositions. Survey results from 209 individuals across eleven organizations indicate that contrary to expectations, larger, more rigid, mechanistic structures were associated with higher levels of ethical formalism and utilitarianism. Implications of these findings are discussed.