Matches in SemOpenAlex for { <https://semopenalex.org/work/W86611675> ?p ?o ?g. }
Showing items 1 to 81 of
81
with 100 items per page.
- W86611675 abstract "How tax practitioners approach ethical dilemmas remains generally unexplored in academic literature. We use here Rest’s original Defining Issues Test (Development in judging moral issues. Minneapolis: University of Minnesota Press, 1979; Moral development. Advances in research and theory. New York: Praeger Publishers, 1986), combined with a tax context-specific test and in conjunction with a control group of non-tax specialists, to examine tax practitioners’ moral reasoning in a social and tax context. We investigate: (i) the effect of a tax context on issues raised (finding that practitioners generally reason at lower levels than in social scenarios); (ii) whether the profession attracts people who reason at certain levels (finding that it does not); and (iii) whether practitioners are affected by training/socialization in their professional context (finding that that they are)." @default.
- W86611675 created "2016-06-24" @default.
- W86611675 creator A5009649226 @default.
- W86611675 creator A5020537794 @default.
- W86611675 creator A5042153187 @default.
- W86611675 date "2013-05-01" @default.
- W86611675 modified "2023-09-23" @default.
- W86611675 title "An empirical analysis of the ethical reasoning process of tax practitioners" @default.
- W86611675 hasPublicationYear "2013" @default.
- W86611675 type Work @default.
- W86611675 sameAs 86611675 @default.
- W86611675 citedByCount "0" @default.
- W86611675 crossrefType "journal-article" @default.
- W86611675 hasAuthorship W86611675A5009649226 @default.
- W86611675 hasAuthorship W86611675A5020537794 @default.
- W86611675 hasAuthorship W86611675A5042153187 @default.
- W86611675 hasConcept C111919701 @default.
- W86611675 hasConcept C118084267 @default.
- W86611675 hasConcept C127413603 @default.
- W86611675 hasConcept C144024400 @default.
- W86611675 hasConcept C151730666 @default.
- W86611675 hasConcept C15744967 @default.
- W86611675 hasConcept C162324750 @default.
- W86611675 hasConcept C17744445 @default.
- W86611675 hasConcept C25032326 @default.
- W86611675 hasConcept C2777267654 @default.
- W86611675 hasConcept C2778816022 @default.
- W86611675 hasConcept C2779343474 @default.
- W86611675 hasConcept C39549134 @default.
- W86611675 hasConcept C41008148 @default.
- W86611675 hasConcept C55587333 @default.
- W86611675 hasConcept C77805123 @default.
- W86611675 hasConcept C86803240 @default.
- W86611675 hasConcept C9158031 @default.
- W86611675 hasConcept C98045186 @default.
- W86611675 hasConceptScore W86611675C111919701 @default.
- W86611675 hasConceptScore W86611675C118084267 @default.
- W86611675 hasConceptScore W86611675C127413603 @default.
- W86611675 hasConceptScore W86611675C144024400 @default.
- W86611675 hasConceptScore W86611675C151730666 @default.
- W86611675 hasConceptScore W86611675C15744967 @default.
- W86611675 hasConceptScore W86611675C162324750 @default.
- W86611675 hasConceptScore W86611675C17744445 @default.
- W86611675 hasConceptScore W86611675C25032326 @default.
- W86611675 hasConceptScore W86611675C2777267654 @default.
- W86611675 hasConceptScore W86611675C2778816022 @default.
- W86611675 hasConceptScore W86611675C2779343474 @default.
- W86611675 hasConceptScore W86611675C39549134 @default.
- W86611675 hasConceptScore W86611675C41008148 @default.
- W86611675 hasConceptScore W86611675C55587333 @default.
- W86611675 hasConceptScore W86611675C77805123 @default.
- W86611675 hasConceptScore W86611675C86803240 @default.
- W86611675 hasConceptScore W86611675C9158031 @default.
- W86611675 hasConceptScore W86611675C98045186 @default.
- W86611675 hasLocation W866116751 @default.
- W86611675 hasOpenAccess W86611675 @default.
- W86611675 hasPrimaryLocation W866116751 @default.
- W86611675 hasRelatedWork W101982461 @default.
- W86611675 hasRelatedWork W133773529 @default.
- W86611675 hasRelatedWork W1482538165 @default.
- W86611675 hasRelatedWork W1494456055 @default.
- W86611675 hasRelatedWork W1526971961 @default.
- W86611675 hasRelatedWork W1994886557 @default.
- W86611675 hasRelatedWork W2068151459 @default.
- W86611675 hasRelatedWork W2068573627 @default.
- W86611675 hasRelatedWork W2175165741 @default.
- W86611675 hasRelatedWork W2286265035 @default.
- W86611675 hasRelatedWork W2486178590 @default.
- W86611675 hasRelatedWork W2602043802 @default.
- W86611675 hasRelatedWork W2944906757 @default.
- W86611675 hasRelatedWork W3119752581 @default.
- W86611675 hasRelatedWork W3128277094 @default.
- W86611675 hasRelatedWork W3144097847 @default.
- W86611675 hasRelatedWork W322836928 @default.
- W86611675 hasRelatedWork W75813400 @default.
- W86611675 hasRelatedWork W1914792948 @default.
- W86611675 hasRelatedWork W2154370679 @default.
- W86611675 isParatext "false" @default.
- W86611675 isRetracted "false" @default.
- W86611675 magId "86611675" @default.
- W86611675 workType "article" @default.