Matches in SemOpenAlex for { <https://semopenalex.org/work/W1979790745> ?p ?o ?g. }
Showing items 1 to 83 of
83
with 100 items per page.
- W1979790745 endingPage "492" @default.
- W1979790745 startingPage "477" @default.
- W1979790745 abstract "Accountants are often confronted with ethical decisions. Yet, some prior research indicates that both public accountants and accounting students in the U.S. may not have as high a level of moral reasoning as other professionals. One measure of moral reasoning ability is the Principled score, or P score, as determined by the Defining Issues Test. Prior research on accounting professionals and students using this measure has largely been confined to the U.S. This study compares the ethical reasoning abilities of American and Irish accounting students. We find that the mean P scores of American and Irish students are similar. However, gender and liberal/conservative attitudes are significant explanatory variables for moral reasoning ability across countries. In addition, our results show that students do correctly self-assess their moral reasoning abilities. We also find that those students with the lowest levels of moral reasoning abilities are the least likely to favor required ethics training in accounting programs. This may imply that students most in need of ethical training are less likely to seek this training." @default.
- W1979790745 created "2016-06-24" @default.
- W1979790745 creator A5016411024 @default.
- W1979790745 creator A5036412137 @default.
- W1979790745 creator A5049440586 @default.
- W1979790745 creator A5081631326 @default.
- W1979790745 date "1996-12-01" @default.
- W1979790745 modified "2023-09-26" @default.
- W1979790745 title "An international comparison of ethical reasoning abilities: Accounting students from Ireland and the United States" @default.
- W1979790745 cites W1965885850 @default.
- W1979790745 cites W1973691579 @default.
- W1979790745 cites W1978489357 @default.
- W1979790745 cites W1991772843 @default.
- W1979790745 cites W2000634906 @default.
- W1979790745 cites W2050237941 @default.
- W1979790745 cites W2057359325 @default.
- W1979790745 cites W2078490204 @default.
- W1979790745 doi "https://doi.org/10.1016/s0748-5751(96)00028-0" @default.
- W1979790745 hasPublicationYear "1996" @default.
- W1979790745 type Work @default.
- W1979790745 sameAs 1979790745 @default.
- W1979790745 citedByCount "40" @default.
- W1979790745 countsByYear W19797907452012 @default.
- W1979790745 countsByYear W19797907452013 @default.
- W1979790745 countsByYear W19797907452014 @default.
- W1979790745 countsByYear W19797907452016 @default.
- W1979790745 countsByYear W19797907452017 @default.
- W1979790745 countsByYear W19797907452018 @default.
- W1979790745 countsByYear W19797907452019 @default.
- W1979790745 crossrefType "journal-article" @default.
- W1979790745 hasAuthorship W1979790745A5016411024 @default.
- W1979790745 hasAuthorship W1979790745A5036412137 @default.
- W1979790745 hasAuthorship W1979790745A5049440586 @default.
- W1979790745 hasAuthorship W1979790745A5081631326 @default.
- W1979790745 hasConcept C121955636 @default.
- W1979790745 hasConcept C138885662 @default.
- W1979790745 hasConcept C151730666 @default.
- W1979790745 hasConcept C15744967 @default.
- W1979790745 hasConcept C162324750 @default.
- W1979790745 hasConcept C2776768071 @default.
- W1979790745 hasConcept C2777267654 @default.
- W1979790745 hasConcept C2778816022 @default.
- W1979790745 hasConcept C2780623531 @default.
- W1979790745 hasConcept C41895202 @default.
- W1979790745 hasConcept C76247681 @default.
- W1979790745 hasConcept C77805123 @default.
- W1979790745 hasConcept C86803240 @default.
- W1979790745 hasConcept C9158031 @default.
- W1979790745 hasConceptScore W1979790745C121955636 @default.
- W1979790745 hasConceptScore W1979790745C138885662 @default.
- W1979790745 hasConceptScore W1979790745C151730666 @default.
- W1979790745 hasConceptScore W1979790745C15744967 @default.
- W1979790745 hasConceptScore W1979790745C162324750 @default.
- W1979790745 hasConceptScore W1979790745C2776768071 @default.
- W1979790745 hasConceptScore W1979790745C2777267654 @default.
- W1979790745 hasConceptScore W1979790745C2778816022 @default.
- W1979790745 hasConceptScore W1979790745C2780623531 @default.
- W1979790745 hasConceptScore W1979790745C41895202 @default.
- W1979790745 hasConceptScore W1979790745C76247681 @default.
- W1979790745 hasConceptScore W1979790745C77805123 @default.
- W1979790745 hasConceptScore W1979790745C86803240 @default.
- W1979790745 hasConceptScore W1979790745C9158031 @default.
- W1979790745 hasIssue "4" @default.
- W1979790745 hasLocation W19797907451 @default.
- W1979790745 hasOpenAccess W1979790745 @default.
- W1979790745 hasPrimaryLocation W19797907451 @default.
- W1979790745 hasRelatedWork W1967931474 @default.
- W1979790745 hasRelatedWork W1982456778 @default.
- W1979790745 hasRelatedWork W1992843325 @default.
- W1979790745 hasRelatedWork W2034186375 @default.
- W1979790745 hasRelatedWork W2042095881 @default.
- W1979790745 hasRelatedWork W2077394987 @default.
- W1979790745 hasRelatedWork W2078381522 @default.
- W1979790745 hasRelatedWork W2081913181 @default.
- W1979790745 hasRelatedWork W2921769508 @default.
- W1979790745 hasRelatedWork W149326848 @default.
- W1979790745 hasVolume "14" @default.
- W1979790745 isParatext "false" @default.
- W1979790745 isRetracted "false" @default.
- W1979790745 magId "1979790745" @default.
- W1979790745 workType "article" @default.