Values and ethical judgments
- 10 April 2017
- journal article
- Published by Emerald in Meditari Accountancy Research
- Vol. 25 (1), 37-64
- https://doi.org/10.1108/medar-09-2016-0076
Abstract
Purpose A major impediment to the advancement of ethics research in the accounting domain is the availability of appropriate research participants. This study aims to investigate the validity of using student surrogates in accounting ethics research. Design/methodology/approach A survey instrument was administered to a sample of US accounting practitioners (Certified Public Accountants) and two student respondent groups: intermediate and advanced-level accounting students. Both personal values and ethical judgments were measured. Findings Significant differences were found in both the structure of personal values and ethical judgments between practitioners and accounting students. Life-stage effects play an important role in explaining these differences. Hedonistic values are seen to become less salient through the maturation process, whereas others, such as security, become increasingly important. Unexpectedly, values are found to have little direct impact on ethical judgments. Research limitations/implications The cross-sectional nature of the research design means the impacts of maturation and experience can only be inferred. Future corroborating longitudinal studies are encouraged. Practical implications Overall, the findings suggest caution in the use of student surrogates in this research context. In particular, adequate attention ought to be given to the close matching of ages, and to the extent possible, the education level between students and the target professional population. Insights provided by the study into factors underlying the ethical decision-making process of accountants provide a basis for evaluating the capabilities of employees and can be used in education and organizational training. Originality/value This study addresses a significant gap in the prior literature by concurrently considering the interrelationships between personal values, ethical judgment and subject type in studying the suitability of student surrogates in accounting ethics research.Keywords
This publication has 58 references indexed in Scilit:
- A Comparison of Personal Values of Chinese Accounting Practitioners and StudentsJournal of Business Ethics, 2008
- A Study of the Relationship Between Personal Values and Moral Reasoning of Undergraduate Business StudentsJournal of Business Ethics, 2007
- Accountants’ Value Preferences and Moral ReasoningJournal of Business Ethics, 2006
- A Review of The Empirical Ethical Decision-Making Literature: 1996–2003Journal of Business Ethics, 2005
- Legislated Ethics: From Enron to Sarbanes-Oxley, the Impact on Corporate AmericaJournal of Business Ethics, 2005
- Human Values and Their Relation to JusticeJournal of Social Issues, 1994
- Managerial value orientations: A typology and assessmentInternational Journal of Value-Based Management, 1990
- Organizational structure of valuesJournal of Business Research, 1990
- Are Students Really Poor Substitutes for Businessmen in Behavioral Research?Journal of Marketing Research, 1970
- Are There Differences in Dissonance Reduction Behavior between Students and Housewives?Journal of Marketing Research, 1970