caa a22 4500 465817149 CHVBK 20180323112126.0 cr unu---uuuuu 170327e19900901xx s 000 0 eng 10.1007/BF00386352 doi (NATIONALLICENCE)springer-10.1007/BF00386352 Reactions to ethical dilemmas: A study pertaining to certified public accountants [Elektronische Daten] [G. Claypool, D. Fetyko, M. Pearson] This study discusses how perceptions of ethics are formed by certified public accountants (CPAs). Theologians are used as a point of comparison. When considering CPA ethical dilemmas, both subject groups in this research project viewed ‘confidentiality' and ‘independence' as more important than ‘recipient of responsibility' and ‘seriousness of breach'. Neither group, however, was insensitive to any of the factors presented for its consideration. CPA reactions to ethical dilemmas were governed primarily by provisions of the CPA ethics code; conformity to that code may well be evidence of higher stage moral reasoning. Kluwer Academic Publishers, 1990 Claypool G. Dept. of Accounting, Kent State University, 44242-0001, Kent, Ohio, USA aut Fetyko D. Dept. of Accounting, Kent State University, 44242-0001, Kent, Ohio, USA aut Pearson M. Dept. of Accounting, Kent State University, 44242-0001, Kent, Ohio, USA aut Journal of Business Ethics Kluwer Academic Publishers 9/9(1990-09-01), 699-706 0167-4544 9:9<699 1990 9 10551 https://doi.org/10.1007/BF00386352 text/html Onlinezugriff via DOI 1 research-article jats NATIONALLICENCE 856 40 https://doi.org/10.1007/BF00386352 text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Claypool G. Dept. of Accounting, Kent State University, 44242-0001, Kent, Ohio, USA aut NATIONALLICENCE 700 1- Fetyko D. Dept. of Accounting, Kent State University, 44242-0001, Kent, Ohio, USA aut NATIONALLICENCE 700 1- Pearson M. Dept. of Accounting, Kent State University, 44242-0001, Kent, Ohio, USA aut NATIONALLICENCE 773 0- Journal of Business Ethics Kluwer Academic Publishers 9/9(1990-09-01), 699-706 0167-4544 9:9<699 1990 9 10551 Metadata rights reserved Springer special CC-BY-NC licence nationallicence BK010053 XK010053 XK010000 NATIONALLICENCE NATIONALLICENCE NL-springer