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Accountants’ cognitive styles and ethical reasoning: A comparison across 15years

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  • Abdolmohammadi, Mohammad J.
  • Fedorowicz, Jane
  • Davis, Ophera

Abstract

Recent attention to accountants’ ethics in the news, in professional practice, and by academia leads to questions about the ethical and cognitive characterization of students selecting accounting careers. We employ the Myers/Briggs Type Indicator (MBTI) for assessing cognitive styles, and the Defining Issues Test (DIT) for assessing ethical reasoning to study differences between two groups of accounting graduates and new hires entering the accounting profession across a period of 15years. We show that the dominant cognitive make-up of accountants has not changed significantly over the study period, which is consistent with prior research. Also, we hypothesize and provide evidence that this dominant style is associated with lower levels of ethical reasoning (as measured by the DIT) than other cognitive styles. The ethical reasoning scores are lower for the 2005 sample than for the 1990 sample. This result may be attributable to age, gender, grade point average, or political orientation; however, incomplete data in our sample does not allow us to make definitive conclusions regarding these control variables. We discuss the implications of these findings for curriculum development and professional practice.

Suggested Citation

  • Abdolmohammadi, Mohammad J. & Fedorowicz, Jane & Davis, Ophera, 2009. "Accountants’ cognitive styles and ethical reasoning: A comparison across 15years," Journal of Accounting Education, Elsevier, vol. 27(4), pages 185-196.
    • Handle: RePEc:eee:joaced:v:27:y:2009:i:4:p:185-196
    DOI: 10.1016/j.jaccedu.2010.07.003
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    References listed on IDEAS

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    1. Steven Dellaportas, 2006. "Making a Difference with a Discrete Course on Accounting Ethics," Journal of Business Ethics, Springer, vol. 65(4), pages 391-404, June.
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    6. Scofield, Stephen B. & Phillips, Thomas Jr. & Bailey, Charles D., 2004. "An empirical reanalysis of the selection-socialization hypothesis: a research note," Accounting, Organizations and Society, Elsevier, vol. 29(5-6), pages 543-563.
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    Cited by:

    1. Alan Reinstein & Eileen Z. Taylor, 2017. "Fences as Controls to Reduce Accountants’ Rationalization," Journal of Business Ethics, Springer, vol. 141(3), pages 477-488, March.
    2. Hamed Dehghanzade & Mahammad Ali Moradi & Mahvash Raghibi, 2011. "A Survey of Human Factors¡¯ Impacts on the Effectiveness of Accounting Information Systems," International Journal of Business Administration, International Journal of Business Administration, Sciedu Press, vol. 2(4), pages 166-174, November.
    3. Heinz, Philip & Patel, Chris & Hellmann, Andreas, 2013. "Some theoretical and methodological suggestions for studies examining accountants' professional judgments and earnings management," Advances in accounting, Elsevier, vol. 29(2), pages 299-311.
    4. Conor O’Leary & Jenny Stewart, 2013. "The Interaction of Learning Styles and Teaching Methodologies in Accounting Ethical Instruction," Journal of Business Ethics, Springer, vol. 113(2), pages 225-241, March.
    5. Wolcott, Susan K. & Sargent, Matthew J., 2021. "Critical thinking in accounting education: Status and call to action," Journal of Accounting Education, Elsevier, vol. 56(C).
    6. Anne Christensen & Jane Cote & Claire Kamm Latham, 2018. "Developing Ethical Confidence: The Impact of Action-Oriented Ethics Instruction in an Accounting Curriculum," Journal of Business Ethics, Springer, vol. 153(4), pages 1157-1175, December.
    7. Apostolou, Barbara & Hassell, John M. & Rebele, James E. & Watson, Stephanie F., 2010. "Accounting education literature review (2006–2009)," Journal of Accounting Education, Elsevier, vol. 28(3), pages 145-197.

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