Tính ứng dụng của mô hình các yếu tố điều kiện trong nghiên cứu đạo đức kế toán

Journal of Business Ethics - Tập 68 - Trang 1-18 - 2006
Jeffrey R. Cohen1, Nonna Martinov Bennie2
1The Wallace E. Carroll School, Chestnut Hill, United States
2Sydney University, Sydney, Australia

Tóm tắt

Bài báo này thảo luận về tính phù hợp của mô hình các yếu tố điều kiện do Jones đề xuất cho nghiên cứu đạo đức kế toán. Sử dụng mẫu gồm 37 giám đốc và đối tác kiểm toán có kinh nghiệm đến từ tất cả các công ty kế toán đa quốc gia ‘Big Four’, chúng tôi nhận thấy rằng mô hình bối cảnh được phát triển bởi Jones có thể giúp hướng dẫn nghiên cứu đạo đức kế toán bằng cách phân lập các yếu tố điều kiện ảnh hưởng đến quyết định đạo đức. Hơn nữa, chúng tôi xem xét cách các yếu tố này khác nhau ở các môi trường kế toán khác nhau. Những hàm ý cho nghiên cứu và thực hành đạo đức kế toán sẽ được thảo luận.

Từ khóa

#mô hình các yếu tố điều kiện #đạo đức kế toán #nghiên cứu đạo đức #quyết định đạo đức #môi trường kế toán

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