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Ethical evaluations and behavioural intentions of early career accountants: the impact of mentors, peers and individual attributes

Citation

McManus, L and Subramaniam, N, Ethical evaluations and behavioural intentions of early career accountants: the impact of mentors, peers and individual attributes, Accounting & Finance, 49, (3) pp. 619-643. ISSN 0810-5391 (2009) [Refereed Article]

Copyright Statement

Copyright 2009 the authors

DOI: doi:10.1111/j.1467-629X.2009.00301.x

Abstract

This study examined how mentoring support, peer influence and individual attributes of early career accountants (ECA) influence their ethical evaluations and behavioural intentions. Respondents indicate that their evaluation of the seriousness of the ethical conflict is affected by the perceived standard of ethical conduct of their peers, their personal ethical orientation, the extent of ethics education at university, and gender. ECAsí evaluation of a senior colleague's unethical behaviour is affected by mentoring support and the perceived standard of ethical conduct of peers. In terms of ECAsí willingness to contact accounting professional bodies for ethical advice, the size of the accounting firm and the extent of their ethics education at university are significant factors. Furthermore, the likelihood of respondents choosing a more ethical decision is correlated with his or her individual ethical orientation and the extent of ethics education at university.

Item Details

Item Type:Refereed Article
Keywords:early career accountants, ethical evaluations, behvaioural intentions, mentoring, peer influence, I20, M40, M41
Research Division:Commerce, Management, Tourism and Services
Research Group:Accounting, Auditing and Accountability
Research Field:Accounting, Auditing and Accountability not elsewhere classified
Objective Division:Education and Training
Objective Group:Education and Training Systems
Objective Field:Education and Training Systems Policies and Development
UTAS Author:McManus, L (Professor Lisa McManus)
ID Code:133431
Year Published:2009
Web of Science® Times Cited:17
Deposited By:TSBE
Deposited On:2019-06-27
Last Modified:2019-07-30
Downloads:0

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