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The Perceived Importance of an Ethical Issue as a Determinant of Ethical Decision-making for Accounting Students in an Academic Setting

Author

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  • Daryl Guffey
  • Mark Mccartney

Abstract

In this study, we investigate the impact of an ethical decision-making construct, the 'perceived importance of an ethical issue' (PIE) for accounting students in an academic setting. One objective was to test the measure of this construct for generalizability in gauging ethical decision- making. The other objective was to draw inferences on the PIE construct for pedagogical purposes. Using tests of validity, the measure reasonably captured the 'perceived importance of an ethical issue' construct. In addition, the PIE construct was significantly related to both ethical judgment and behavioural intention. Implications for accounting educators and ethics training in business are discussed.

Suggested Citation

  • Daryl Guffey & Mark Mccartney, 2008. "The Perceived Importance of an Ethical Issue as a Determinant of Ethical Decision-making for Accounting Students in an Academic Setting," Accounting Education, Taylor & Francis Journals, vol. 17(3), pages 327-348.
    • Handle: RePEc:taf:accted:v:17:y:2008:i:3:p:327-348
    DOI: 10.1080/09639280701272666
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    Citations

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    Cited by:

    1. Yves Mard & Christelle Chaplais & Sylvain Marsat, 2014. "De la possibilité d'accroître l'éthique de l'auditeur : Le cas d'une formation," Post-Print hal-01899102, HAL.
    2. Sharmila Moganadas & Victor Corral-Verdugo & Santhi Ramanathan, 2013. "Toward systemic campus sustainability: gauging dimensions of sustainable development via a motivational and perception-based approach," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 15(6), pages 1443-1464, December.
    3. Lee, Hae Young & Bonn, Mark A. & Reid, Earl L. & Kim, Woo Gon, 2017. "Differences in tourist ethical judgment and responsible tourism intention: An ethical scenario approach," Tourism Management, Elsevier, vol. 60(C), pages 298-307.
    4. Maria Vincenza Ciasullo & Gennaro Maione & Carlo Torre & Orlando Troisi, 2017. "What about Sustainability? An Empirical Analysis of Consumers’ Purchasing Behavior in Fashion Context," Sustainability, MDPI, vol. 9(9), pages 1-18, September.
    5. 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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