IDEAS home Printed from https://ideas.repec.org/a/taf/reroxx/v30y2017i1p1785-1803.html
   My bibliography  Save this article

Accountants’ ethical perceptions from several perspectives: evidence from Slovenia

Author

Listed:
  • Marjan Odar
  • Mateja Jerman
  • Anton Jamnik
  • Slavka Kavčič

Abstract

The purpose of the article is to explore the ethical perceptions of accountants in selected Slovene organisations towards ethically-sensitive scenarios. The article explores ethical perceptions among ‘internal accountants’ and those working in companies operating as providers of external accounting services. Since external accounting services companies are not specifically regulated by the profession, we hypothesise that accountants working in external accounting service companies are more lenient to ethically-sensitive scenarios. Moreover, we analyse if ethical perceptions differ between accountants having a professional certificate and those that do not. We believe those that have a certificate are harsher towards ethically-sensitive scenarios. For the purpose of our analysis a questionnaire was distributed to accounting professionals. Our analysis is made on a large sample of 451 accountants. Results of ordered probit regression support the first two hypotheses, despite the fact that not all of the vignettes resulted as statistically significant. Our study contributes to the literature in that the ethics of accountants from countries with non-regulated markets of accounting services have not yet been investigated in the literature.

Suggested Citation

  • Marjan Odar & Mateja Jerman & Anton Jamnik & Slavka Kavčič, 2017. "Accountants’ ethical perceptions from several perspectives: evidence from Slovenia," Economic Research-Ekonomska Istraživanja, Taylor & Francis Journals, vol. 30(1), pages 1785-1803, January.
    • Handle: RePEc:taf:reroxx:v:30:y:2017:i:1:p:1785-1803
    DOI: 10.1080/1331677X.2017.1392885
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/1331677X.2017.1392885
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/1331677X.2017.1392885?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.

    More about this item

    Statistics

    Access and download statistics

    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:taf:reroxx:v:30:y:2017:i:1:p:1785-1803. 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: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/rero .

    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.