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Effects of exposure to unethical practices on the personal attitudes of accountants in small accounting firms

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  • Mirshekary, Soheila
  • Carr, Rodney

Abstract

We investigate how exposure to unethical practices affects the personal attitude of accountants in small accounting firms towards unethical behaviours. This is an important topic for business because accountants in small accounting firms are in a position to influence the behaviour of the large number of businesses they serve. The main independent variable is a measure of exposure to a variety of different types of unethical practices. A regression involving the exposure variable onto personal attitude is carried out using data from owners/managers of small accounting firms in Australia. Findings confirm a negative relationship between the amount of exposure and personal attitude towards questionable practices: increased exposure to questionable ethical behaviour is related to an increase in the level of acceptance of unethical behaviour. While such a finding is not unexpected, it suggests that other strategies need to be pursued to encourage ethical behaviour.

Suggested Citation

  • Mirshekary, Soheila & Carr, Rodney, 2015. "Effects of exposure to unethical practices on the personal attitudes of accountants in small accounting firms," Journal of Management & Organization, Cambridge University Press, vol. 21(1), pages 98-106, January.
    • Handle: RePEc:cup:jomorg:v:21:y:2015:i:01:p:98-106_00
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