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- W2178764486 abstract "The purpose of this study is to determine whether a significant difference exists in the ethical behavior between public and private sector accountants. Current research has either focused on one sector or the other, leaving scant data for comparative studies. The public sector’s focus on the intricacies of bureaucracy, emphasis on serving the public and sworn oaths to constitutions is bound and constrained by rules and law. The private sector, on the other, hand emphasizes entrepreneurship and risk-taking, encouraging creative approaches that challenge the parameters of the law, as well as answering to stake-holders. These differences toward decision-making influence their respective ethical choices. The 36-item revised version of Ethical Climate Questionnaire, developed by Bart Victor, John B. Cullen, (1987-1988), and James W. Bronson (1993), was the instrument used to evaluate the ethical perceptions of the accountants. Factor analysis results extracted seven dimensions and all of them originally identified from the based theory of Ethical Work Climate of Cullen, Victor, and Bronson (1993). They are Rules/Codes, Caring, Self-Interest, Social Responsibility, Efficiency, Instrumentalism, and Personal Morality. The results reflected the differences between the public and private sectors, emphasizing what is considered to be of optimum to each. The public sector showed a higher perception in rules/codes, caring, self-interests, social responsibility, and instrumentalism, while efficiency and personal morality were perceived higher in the private sector." @default.
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- W2178764486 date "2010-12-19" @default.
- W2178764486 modified "2023-09-27" @default.
- W2178764486 title "A Comparative Study Of Ethical Work Climates Among Public And Private Sector Asian Accountants" @default.
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- W2178764486 doi "https://doi.org/10.19030/iber.v9i4.555" @default.
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