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Ethical evaluations, intentions, and orientations of accountants: Evidence from a cross-cultural examination

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  • Silvia Paláu

Abstract

Society has high expectations concerning accounting professionals. More than ever, accountants need professional values and ethics that allow them to operate successfully and with integrity in a changing world. This study is a first attempt to understand the ethical evaluations, intentions, and orientations of accounting professionals and students from Latin American countries. Another objective is to validate the multidimensional ethics scale used by Cohen et al. [1998] in an international setting. The results did not validate such a scale but offer interesting findings about the Latin American sample. In such a context, ethics appear to be a collective concern guided by a different concept of equity. The results indicate that the respondents consider justice a superior value over what is considered correct, acceptable, or good. Copyright International Atlantic Economic Society 2001

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  • Silvia Paláu, 2001. "Ethical evaluations, intentions, and orientations of accountants: Evidence from a cross-cultural examination," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 7(3), pages 351-364, August.
    • Handle: RePEc:kap:iaecre:v:7:y:2001:i:3:p:351-364:10.1007/bf02295404
    DOI: 10.1007/BF02295404
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    1. Catherine C Langlois & Bodo B Shlegemilch, 1990. "Do Corporate Codes of Ethics Reflect National Character? Evidence from Europe and the United States," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 21(4), pages 519-539, December.
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    Cited by:

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