Journal of Business Ethics 11 (5-6):471 - 478 (1992)
AbstractEthics 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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Citations of this work
A Critical Examination of the AICPA Code of Professional Conduct.Allison Collins & Norm Schultz - 1995 - Journal of Business Ethics 14 (1):31 - 41.
The Ethical Environment of Tax Practitioners: Western Australian Evidence. [REVIEW]Rex L. Marshall, Robert W. Armstrong & Malcolm Smith - 1998 - Journal of Business Ethics 17 (12):1265-1279.
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