Ethical Predisposition of Certified Public Accountants: A Study of Gender Differences

Donald Lamar Ariail · Mohammad J. Abdolmohammadi · Murphy Smith

21 citations0/0 files storedResearch on professional responsibility and ethics in accounting

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Ethics in Business and Education Accounting and Financial Management Psychology of Moral and Emotional Judgment

Abstract

Using a sample of 304 Certified Public Accountants (CPAs), this paper investigates gender differences in moral development and personal value preferences of CPAs. We used the Defining Issues Test (DIT) to measure moral development, the Rokeach Value Survey (RVS) (Rokeach, 1973) to determine value preferences, and the Musser and Orke (1992) typology to determine value type preferences. The typology analysis indicates that all CPAs in our sample prefer personal values to social values. From an overall ethical predisposition standpoint, males and females are more alike than different; yet, there were a few notable differences. Specifically, males prefer competence values and females have higher preference for moral values. For example, while male CPAs exhibit higher priorities for the competence values of imaginative and logical, female CPAs exhibit higher priority for the moral value of loving. We also find a gender effect for moral development, where female CPAs significantly outscore their male counterparts.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 21 citations exist upstream.

References

1973The nature of human values 2001Boys will be Boys: Gender, Overconfidence, and Common Stock Investment 1985A Contingency Framework for Understanding Ethical Decision Making in Marketing 1980Development in Judging Moral Issues 2005A Review of The Empirical Ethical Decision-Making Literature: 1996–2003 1972Beliefs, Attitudes and Values: A Theory of Organization and Change 1989Behavioral research in accounting 1992Cognitive Moral Development and Marketing

Cited by

2021Perceptions by employed accounting students of ethical leadership and political skill: Evidence for including political skill in ethics pedagogy 2024An Examination of Ethical Values of Management Accountants 2023Do professional management accountants in business understand their professional code of ethics? Evidence from the Indian context

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.