Discussion of “Recognizing Ethical Issues: An Examination of Practicing Industry Accountants and Accounting Students”
In public accounting, it is well documented that auditors’ focus on the financial/profitability aspects of their work (i.e., commercialism) creates ethical challenges that can compromise the auditors’ ability to uphold the public interest (see, e.g., Bailey, in Curr Issues Audit 2(1):C28–C36, 2008;...
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| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
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| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Published: |
Springer Science + Business Media B. V
2017
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| In: |
Journal of business ethics
Year: 2017, Volume: 142, Issue: 2, Pages: 277-283 |
| Further subjects: | B
Ethical Sensitivity
B Canadian industry accountants B Corporate reward structure B Funnel questioning technique |
| Online Access: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |
| Summary: | In public accounting, it is well documented that auditors’ focus on the financial/profitability aspects of their work (i.e., commercialism) creates ethical challenges that can compromise the auditors’ ability to uphold the public interest (see, e.g., Bailey, in Curr Issues Audit 2(1):C28–C36, 2008; Chow et al., in Res Prof Responsib Ethics Account 17:97–138, 2013; Fogarty and Rigsby, in J Account Org Change 6(3):300–329, 2010; Gendron, in Contemp Account Res 18(2):283–310, 2001; Account Org Soc 27(7):659–684, 2002; Lampe and Garcia, in Res Prof Responsib Ethics Account 17:1–45, 2013; Wyatt, in Account Horiz 18(1):45–53, 2004; Zeff, Account Horizons 17(3):189–205, 2003a; Account Horizons 17(4):267–286, 2003b). Less well-studied are other accounting settings (cf., Bampton and Cowton, in J Bus Ethics, 114(3):549–563, 2013; Jones et al., in J Account Literature 22:45–103, 2003). In their paper, Fiolleau and Kaplan (J Bus Ethics (Forthcoming), 2016) address the void by providing insight into the impact of corporate reward structure (context) on the ethical sensitivity of accountants practicing in industry and accounting students (non-auditors). Further, they contribute to the literature by measuring ethical sensitivity using a novel funnel questioning technique, which addresses methodological challenges associated with studying ethical sensitivity. In these comments, I discuss my perspective on Fiolleau and Kaplan’s (J Bus Ethics (Forthcoming), 2016) key contributions to the literature and provide suggestions for moving the research forward in the future. |
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| ISSN: | 1573-0697 |
| Contains: | Enthalten in: Journal of business ethics
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| Persistent identifiers: | DOI: 10.1007/s10551-016-3151-5 |