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Ethical evaluations and behavioural intentions of early career accountants: the impact of mentors, peers and individual attributes

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  • Lisa McManus
  • Nava Subramaniam

Abstract

This study examined how mentoring support, peer influence and individual attributes of early career accountants (ECA) influence their ethical evaluations and behavioural intentions. Respondents indicate that their evaluation of the seriousness of the ethical conflict is affected by the perceived standard of ethical conduct of their peers, their personal ethical orientation, the extent of ethics education at university, and gender. ECAs’ evaluation of a senior colleague's unethical behaviour is affected by mentoring support and the perceived standard of ethical conduct of peers. In terms of ECAs’ willingness to contact accounting professional bodies for ethical advice, the size of the accounting firm and the extent of their ethics education at university are significant factors. Furthermore, the likelihood of respondents choosing a more ethical decision is correlated with his or her individual ethical orientation and the extent of ethics education at university.

Suggested Citation

  • Lisa McManus & Nava Subramaniam, 2009. "Ethical evaluations and behavioural intentions of early career accountants: the impact of mentors, peers and individual attributes," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 49(3), pages 619-643, September.
    • Handle: RePEc:bla:acctfi:v:49:y:2009:i:3:p:619-643
    DOI: 10.1111/j.1467-629X.2009.00301.x
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    References listed on IDEAS

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    4. James Westerman & Rafik Beekun & Yvonne Stedham & Jeanne Yamamura, 2007. "Peers Versus National Culture: An Analysis of Antecedents to Ethical Decision-making," Journal of Business Ethics, Springer, vol. 75(3), pages 239-252, October.
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    Cited by:

    1. Kokot, Patrizia, 2015. "Let's talk about sex(ism): Cross-national perspectives on women partners’ narratives on equality and sexism at work in Germany and the UK," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 73-85.
    2. Nonna Martinov-Bennie & Rosina Mladenovic, 2015. "Investigation of the Impact of an Ethical Framework and an Integrated Ethics Education on Accounting Students’ Ethical Sensitivity and Judgment," Journal of Business Ethics, Springer, vol. 127(1), pages 189-203, March.
    3. Gregory A. Liyanarachchi & Ralph Adler, 2011. "Accountants’ Whistle-Blowing Intentions: The Impact of Retaliation, Age, and Gender," Australian Accounting Review, CPA Australia, vol. 21(2), pages 167-182, June.
    4. Tamara Poje & Maja Zaman Groff, 2022. "Mapping Ethics Education in Accounting Research: A Bibliometric Analysis," Journal of Business Ethics, Springer, vol. 179(2), pages 451-472, August.
    5. Donna Bobek & Amy Hageman & Robin Radtke, 2015. "The Influence of Roles and Organizational Fit on Accounting Professionals’ Perceptions of their Firms’ Ethical Environment," Journal of Business Ethics, Springer, vol. 126(1), pages 125-141, January.
    6. Singh, Ajay Kumar & Vasudeva, Sakshi, 2013. "Do Building Up of Values Matter? An Analysis of Ethical Values of Accounting Professionals and Unethical Reporting Practices in Accounting," MPRA Paper 40109, University Library of Munich, Germany.

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