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Do United States accountants' personal values match the profession's values (ethics code)?

Author

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  • Donald L. Ariail
  • Katherine Taken Smith
  • L. Murphy Smith

Abstract

Purpose - Congruence of personal values to organizational (the profession) values affects job performance, job satisfaction and ethical behavior. The purpose of this paper is to answer two research questions: (1) what are the personal ethical values of today's leaders in the US accounting profession and (2) are these personal ethical values congruent with the profession's ethical code? Design/methodology/approach - This study uses a survey approach to determine the personal values of US-certified public accounting leaders. The personal values of the Certified Public Accountants (CPA) leaders were measured using the Rokeach Value Survey instrument. Findings - Findings show that for each highly prioritized personal value, there is one or more parallel with the profession's values, as represented by the US American Institute of CPAs ethics code. Research limitations/implications - This study was limited by the time period used. Future studies could include other time periods. This study could be used as a starting point for longitudinal studies to determine if personal values of professional accountants change over time. Practical implications - This paper offers a fresh understanding of the relationship of accountants' personal values to professional values. Social implications - This paper provides insights into the person–organization (P–O) fit of US accountants within their profession. Originality/value - This paper examines the P–O fit of accounting leaders, that is, the congruence of personal values and organizational values. The P–O fit contributes to job performance and job satisfaction.

Suggested Citation

  • Donald L. Ariail & Katherine Taken Smith & L. Murphy Smith, 2020. "Do United States accountants' personal values match the profession's values (ethics code)?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 33(5), pages 1047-1075, April.
    • Handle: RePEc:eme:aaajpp:aaaj-11-2018-3749
    DOI: 10.1108/AAAJ-11-2018-3749
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    Citations

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    Cited by:

    1. Madher E. Hamdallah & Salem Al-N’eimat & Anan F. Srouji & Manaf Al-Okaily & Khaldoon Albitar, 2022. "The Effect of Apparent and Intellectual Sustainability Independence on the Credibility Gap of the Accounting Information," Sustainability, MDPI, vol. 14(21), pages 1-22, November.
    2. Ahsan, A.F.M. Mainul & Bose, Sudipta & Ali, Muhammad Jahangir, 2024. "Does Islamic religiosity influence professional accountants' judgments? Evidence from global convergence of IFRS," Advances in accounting, Elsevier, vol. 64(C).
    3. Guillermina Tormo-Carbó & Zeena Mardawi & Elies Seguí-Mas, 2024. "Should I Stay or Should I Go? Auditor Ethical Conflict and Turnover Intention," Journal of Business Ethics, Springer, vol. 194(2), pages 335-350, October.

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