University of Tasmania
Browse

File(s) under permanent embargo

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

journal contribution
posted on 2023-05-20, 04:54 authored by McManus, L, Subramaniam, N
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. ECAs’ 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 ECAs’ 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.

History

Publication title

Accounting & Finance

Volume

49

Pagination

619-643

ISSN

0810-5391

Department/School

TSBE

Publisher

Wiley-Blackwell Publishing Asia

Place of publication

Australia

Rights statement

Copyright 2009 the authors

Repository Status

  • Restricted

Socio-economic Objectives

Policies and development

Usage metrics

    University Of Tasmania

    Exports

    RefWorks
    BibTeX
    Ref. manager
    Endnote
    DataCite
    NLM
    DC