Whistleblowing: factors that contribute to management accountants reporting questionable dilemmas: whistleblowing has become an important issue for ... article from: Management Accounting Quarterly
Book Details
Author(s)Tara Shawver, Andlynn H. Clements
PublisherInstitute of Management Accountants
ISBN / ASINB001R7EZU6
ISBN-13978B001R7EZU4
AvailabilityAvailable for download now
MarketplaceUnited States 🇺🇸
Description
This digital document is an article from Management Accounting Quarterly, published by Institute of Management Accountants on January 1, 2008. The length of the article is 7318 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available immediately after purchase. You can view it with any web browser.
From the author: In the wake of the Enron collapse and the passing of the Sarbanes-Oxley Act (SOX), the investing public and the securities regulators demanded a renewed focus on the ethical values of accounting professionals. In this study we examine accounting professionals' evaluations of unethical situations within the philosophical beliefs of justice, deontology, utilitarianism, relativism, egoism, and compassion and the intention to blow the whistle on wrongdoing. We also examine the effects of anonymity, job satisfaction, perceived ethics code enforcement, and organizational commitment on the intention to blow the whistle. This study finds that accounting professionals are able to recognize unethical actions and that they are more likely to blow the whistle on situations involving higher materiality levels when they are guaranteed their job and assured of anonymity. We find that job satisfaction, organizational commitment, perceptions of ethical values, and perceptions of an enforced ethics code are not significant factors in the whistleblowing intentions for this sample of practicing management accountants.
Citation Details
Title: Whistleblowing: factors that contribute to management accountants reporting questionable dilemmas: whistleblowing has become an important issue for management accountants today. This article explores the reasons management accountants may choose to blow the whistle for three different materiality levels.
Author: Tara Shawver
Publication:Management Accounting Quarterly (Magazine/Journal)
Date: January 1, 2008
Publisher: Institute of Management Accountants
Volume: 9 Issue: 2 Page: 26
Distributed by Gale, a part of Cengage Learning
From the author: In the wake of the Enron collapse and the passing of the Sarbanes-Oxley Act (SOX), the investing public and the securities regulators demanded a renewed focus on the ethical values of accounting professionals. In this study we examine accounting professionals' evaluations of unethical situations within the philosophical beliefs of justice, deontology, utilitarianism, relativism, egoism, and compassion and the intention to blow the whistle on wrongdoing. We also examine the effects of anonymity, job satisfaction, perceived ethics code enforcement, and organizational commitment on the intention to blow the whistle. This study finds that accounting professionals are able to recognize unethical actions and that they are more likely to blow the whistle on situations involving higher materiality levels when they are guaranteed their job and assured of anonymity. We find that job satisfaction, organizational commitment, perceptions of ethical values, and perceptions of an enforced ethics code are not significant factors in the whistleblowing intentions for this sample of practicing management accountants.
Citation Details
Title: Whistleblowing: factors that contribute to management accountants reporting questionable dilemmas: whistleblowing has become an important issue for management accountants today. This article explores the reasons management accountants may choose to blow the whistle for three different materiality levels.
Author: Tara Shawver
Publication:Management Accounting Quarterly (Magazine/Journal)
Date: January 1, 2008
Publisher: Institute of Management Accountants
Volume: 9 Issue: 2 Page: 26
Distributed by Gale, a part of Cengage Learning
