Cognitive-contingency theory and the study of ethics in accounting

Journal of Business Ethics 11 (5-6):471 - 478 (1992)

Abstract

Ethics research in Accounting has not proceeded beyond the descriptive level while, at the same time, ethics is a vital part of accounting decisions to the point where professional codes of etherics are necessary. A theoretical model is offered using cognitive and contingency (field) theories to gain insight into how ethical considerations enter into accounting decisions. Propositions are generated so that the use of ethics in accounting decisions can be predicted.

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