مقاله انگلیسی رایگان در مورد حرفه و اصول اخلاقی حسابداران مدیریتی – امرالد 2018

Using experimental scenarios, the current study suggest that the management accountants’ professional attributes social obligation, professional autonomy, professional affiliation, and professional dedication are associated with three ethical rationales that have been identified as playing important roles in ethical judgment, the perception of the ethicality of an action; moral equity, contractualism, and relativism. Understanding these issues will assist in determining the management accounting professional attributes that should be fostered in encouraging the ethical judgments of management accountants since research indicates that the moral equity and contractualism rationales are consistent with individuals at the postconventional stage of ethical development and more ethical judgments while the relativism rationale is consistent with the conventional stage of moral development and less ethical judgments.

Introduction

The current study examined the association between attributes of the management accounting profession, their ethical rationales, and ethical judgment, the perception of the ethicality of an action. Professionalism involves the perceived responsibility to avoid self-interest in the performance of duties (Kerr, Von Glinow, & Schriesheim, 1977), demanding a higher standard of behavior than required by law (Goode, 1957). Professionals have many opportunities to act in their own self-interest, forsaking their responsibilities to society. This behavior cannot be solely enforced by ethical codes, external rewards or sanctions, but must instead be internalized (Noreen, 1988). This requires a better understanding of the multidimensional factors involved in influencing ethical judgment. These shared values are inculcated through an adult socialization process (Goode, 1957) and guidance with ethical dilemmas provided through professional standards. Research indicates, for example, that ethical behavior is strongly influenced by individual’s professional environment, even when the behavior is inconsistent with the individual’s ethical standards (Shaub, Finn & Munter, 1993). Professionalism has also been described as motivating a self-concept of a high performing, competent individual (Kalbers & Fogarty, 1995). This self-concept is expected to extend to shared ethical values. Individuals’ levels of professionalism are therefore expected to be related to their ethical decision making. The current study explored this relationship. Although 80% of accounting students have management accounting careers and most accountants work in corporate accounting (Isaacs, 2016) very few studies have examined management accounting professionalism and only one of those has used a multidimensional concept of professionalism (Shafer, Park, & Liao, 2002). This study investigates a potential benefit of professionalism for constituents of management accounting. Understanding these issues will assist in determining what attributes the management accounting profession should foster in encouraging the ethical judgment of management accountants and as well highlight a benefit of specific management accounting professional attributes. Five professional attributes, beliefs in social obligation, professional autonomy, professional affiliation, professional dedication and self-regulation are promoted by the professions through continuing professional education and the socialization process (Hall, 1968). Understanding the link between these attributes and the ethical decision-making process, will enhance ethical judgments.