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An empirical study of partner actions and ethical conflict

Author

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  • Finn, DW
  • Munter, P

Abstract

Recent accounting studies have examined the role of conflict in the organizational context and its effect on employees' behavior. The relationship between the organization and its employees as well as the relationships among the organization's employees should be a matter of concern to organizations as they attempt to foster employee commitment. The results of this study show that partners have an important impact on the level of ethical conflict faced by accountants in the conduct of their professional responsibilities. While partner actions are not all-encompassing, they do explain a significant portion of the ethical conflict faced by accountants today. In addition to this factor, the organizational commitment of the accountants has an intervening impact on the partner action-ethical conflict chain. Finally, the job characteristics and social responsibility are important moderators of the partner actions-organizational commitment-ethical conflict model. As such, it is important that accountants consider the potential ramifications of each of these factors when faced with a situation involving ethical conflict.

Suggested Citation

  • Finn, DW & Munter, P, 1991. "An empirical study of partner actions and ethical conflict," Omega, Elsevier, vol. 19(6), pages 617-629.
    • Handle: RePEc:eee:jomega:v:19:y:1991:i:6:p:617-629
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    Cited by:

    1. Lord, Alan T. & Todd DeZoort, F., 2001. "The impact of commitment and moral reasoning on auditors' responses to social influence pressure," Accounting, Organizations and Society, Elsevier, vol. 26(3), pages 215-235, April.

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