Wk 4 Term Paper Research

Running head: ETHICS IN ACCOUNTING 1

ETHICS IN ACCOUNTING 5

Ethics in Accounting

Accounting Capstone

Melé, D., Rosanas, J., & Fontrodona, J. (2016). Ethics in Finance and Accounting: Editorial Introduction. Journal Of Business Ethics, 140(4), 609-613. doi: 10.1007/s10551-016-3328-y

The author of the article takes into consideration how the recent financial crisis the nation, as well as the globe experienced in 2007-2008 and, states that it is vital for the relationship between finance and accounting be reflected upon as well as their ethics and efficiencies. Moreover, in order to apply proper ethics and efficiencies, they have to both motivate and empower practitioners in the financial industry. As a result, the practitioners will commit their activities to adhere to the law, fairness, and enhancement of understanding and improvement of personal veracity. The author of the article further introduce works that can be used by various financial and accounting companies to control, and measure, ethical behaviors, misconduct in the financial sector and overall professionalism. This is without excluding ethical investments and coverage. This article performs an analysis on the essentials of ethics and partisanship in the financial sector and demonstrates, through examples, how those factors can affect the domestic fiscal environment as well as external economies. Ethics is a necessity when it comes to the handling of monetary assets such as shares. By having an understanding of how ethics and other dependent systems relate, the article identifies the importance of ethics in accounting and finance.

Bobek, D., Hageman, A., & Radtke, R. (2015). The Effects of Professional Role, Decision Context, and Gender on the Ethical Decision Making of Public Accounting Professionals. Behavioral Research In Accounting, 27(1), 55-78. doi: 10.2308/bria-51090

In this article, the applied study investigates the scale to which professional roles, decision perspectives, and gender have an effect on the ethical decision making of governmental accountants. Considering that they are in the same profession as other financiers and accountants, the outcomes of the study can still be implemented in the paper. Nevertheless, the study consisted of over 130 public accountants. The study concluded that these accountants had a lower probability of conceding with clients in an antagonistic situation. Moreover, they were also less likely to recommend yielding when they were auditing as compared to calculating taxes. It was also identified that, in the context of auditing, public accountants were less likely to yield to clients. When the data was broken down to their basic gender-based analysis, women seemed to demonstrate better decision-making abilities. Overall, the study was designed to estimate the likelihood of public accountants becoming unethical and conducting activities that can be deemed illegal. By understanding the dynamics that result in unethical behaviors, policies could be developed to curb the probability of unethical activities taking place

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Shawver, T., & Miller, W. (2015). Moral Intensity Revisited: Measuring the Benefit of Accounting Ethics Interventions. Journal Of Business Ethics, 141(3), 587-603. doi: 10.1007/s10551-015-2711-4

The authors of this study were determined to understand whether accounting students’ acuity of moral strength could be improved with the aid of ethical interventions in one of their advanced classes. This article plays a critical role in the overall understanding of ethics in accounting as it determines if students from school can perceive ethics and its importance. Nonetheless, from the study, it was identified that ethical decision-making is influenced heavily by the moral strength problem. The controlled experiment measured the change in perception of moral intensity utilizing pre and post-testing instruments. The authors also appreciate the results of other studies stating that they identified moral intensity determined ethics, but the class experiment noted additional data. Depending on the ethical content being presented to the students, it affected their acuity of moral intensity. This information is important as it could be utilized to create a trace to the source of unethical behaviors. In general, the study was set to determine if unethical behaviors can be limited through school education thereby having the overall effect of limited unethical behaviors in the financial sector. The data from the study provided the students with a learning opportunity on how education and ethics are related.

References

Bobek, D., Hageman, A., & Radtke, R. (2015). The Effects of Professional Role, Decision Context, and Gender on the Ethical Decision Making of Public Accounting Professionals. Behavioral Research In Accounting, 27(1), 55-78. doi: 10.2308/bria-51090

Melé, D., Rosanas, J., & Fontrodona, J. (2016). Ethics in Finance and Accounting: Editorial Introduction. Journal Of Business Ethics, 140(4), 609-613. doi: 10.1007/s10551-016-3328-y

Shawver, T., & Miller, W. (2015). Moral Intensity Revisited: Measuring the Benefit of Accounting Ethics Interventions. Journal Of Business Ethics, 141(3), 587-603. doi: 10.1007/s10551-015-2711-4