caa a22 4500 465817505 CHVBK 20180323112127.0 cr unu---uuuuu 170327e19901001xx s 000 0 eng 10.1007/BF00383277 doi (NATIONALLICENCE)springer-10.1007/BF00383277 Patten Dennis Department of Accounting, Illinois State University, Normal, Ill, USA aut The differential perception of accountants to Maccoby's head/heart traits [Elektronische Daten] [Dennis Patten] We in the accounting profession have long shown an interest in presenting an ethical image. But are accountants more ethical than others in the business world? In order to answer that question, a survey was mailed to 250 lower-level accounting professionals to determine their perceptions of the importance of nineteen head and heart trait items first identified by Maccoby. The results, based on 134 replies, indicate that accountants have a higher perception of the importance of the heart traits that have been associated with ethical inclinations than both managers and business students surveyed previously. However, in that head trait items still dominate in terms of importance, if accountants are more ethical, it is not to an overwhelming degree. Kluwer Academic Publishers, 1990 Journal of Business Ethics Kluwer Academic Publishers 9/10(1990-10-01), 791-798 0167-4544 9:10<791 1990 9 10551 https://doi.org/10.1007/BF00383277 text/html Onlinezugriff via DOI 1 research-article jats NATIONALLICENCE 856 40 https://doi.org/10.1007/BF00383277 text/html Onlinezugriff via DOI NATIONALLICENCE 100 1- Patten Dennis Department of Accounting, Illinois State University, Normal, Ill, USA aut NATIONALLICENCE 773 0- Journal of Business Ethics Kluwer Academic Publishers 9/10(1990-10-01), 791-798 0167-4544 9:10<791 1990 9 10551 Metadata rights reserved Springer special CC-BY-NC licence nationallicence BK010053 XK010053 XK010000 NATIONALLICENCE NATIONALLICENCE NL-springer