IDEAS home Printed from https://ideas.repec.org/a/eme/srjpps/srj-11-2017-0240.html
   My bibliography  Save this article

Professionalism in accounting: a five-factor model of ethical decision-making

Author

Listed:
  • Paul Dunn
  • Barbara Sainty

Abstract

Purpose - The purpose of this paper is to develop a model of ethical decision-making that applies to accountants and the accounting profession. Design/methodology/approach - This model is an integration of five factors that influence ethical decision-making by accountants: professional codes of conduct; philosophical orientation; religious orientation; culturally derived values; and moral maturity. Findings - This model is a synthesis of previous identified factors that influence ethical decision-making and incorporates them into a model that is specific to professional accountants. Research limitations/implications - The authors develop a set of propositions and explain how this model can be tested and its implications for both the accounting profession and the teaching of business ethics. Originality/value - This model presents a new way of viewing ethical decision-making by accountants that is predicated on the importance of professional codes of conduct that influence both behaviour and decision-making. The external certification of professional accountants provides a layer of accountability not previously incorporated into ethical decision-making models.

Suggested Citation

  • Paul Dunn & Barbara Sainty, 2019. "Professionalism in accounting: a five-factor model of ethical decision-making," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 16(2), pages 255-269, January.
    • Handle: RePEc:eme:srjpps:srj-11-2017-0240
    DOI: 10.1108/SRJ-11-2017-0240
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/SRJ-11-2017-0240/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://www.emerald.com/insight/content/doi/10.1108/SRJ-11-2017-0240/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://libkey.io/10.1108/SRJ-11-2017-0240?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Rahizah Sulaiman & Paul Toulson & David Brougham & Frieder Lempp & Jarrod Haar, 2022. "The Role of Religiosity in Ethical Decision-Making: A Study on Islam and the Malaysian Workplace," Journal of Business Ethics, Springer, vol. 179(1), pages 297-313, August.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:srjpps:srj-11-2017-0240. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.