caa a22 4500 465817750 CHVBK 20180323112127.0 cr unu---uuuuu 170327e19901101xx s 000 0 eng 10.1007/BF00382908 doi (NATIONALLICENCE)springer-10.1007/BF00382908 Schlachter Paul School of Accounting, Florida International University, University Park, 33199, Miami, Fla., U.S.A. aut Organizational influences on individual ethical behavior in public accounting [Elektronische Daten] [Paul Schlachter] A framework is presented for studying ethical conduct in public accounting practice. Four levels of analysis are distinguished: individual, local office, multi-office firm and professional institute. Several propositions are derived from the framework and discussed: (1) The effects of ethical vs. unethical behavior on an accountant's prospects for advancement are asymmetrical in nature; (2) the way individuals perceive or frame the decision problem at hand will make an ethical response more or less likely; (3) the economic incentives present in competitive markets influence the work goals of firms and offices, and lead to ethical dilemmas for individuals; and (4) initiatives at the firm or institute level aimed at compliance with professional ethical standards will by themselves have little effect on individual ethical behavior. Research into ethical behavior of practitioners will capture self-conscious and biased responses unless it is designed so as to permit indirect observation and recording of spontaneous comments. To assure valid research findings, practitioners should be interviewed and their motives assessed indirectly. A longitudinal approach is recommended, beginning with students who are choosing an accounting career. Two types of questions for use in these interviews are described. Kluwer Academic Publishers, 1990 Journal of Business Ethics Kluwer Academic Publishers 9/11(1990-11-01), 839-853 0167-4544 9:11<839 1990 9 10551 https://doi.org/10.1007/BF00382908 text/html Onlinezugriff via DOI 1 research-article jats NATIONALLICENCE 856 40 https://doi.org/10.1007/BF00382908 text/html Onlinezugriff via DOI NATIONALLICENCE 100 1- Schlachter Paul School of Accounting, Florida International University, University Park, 33199, Miami, Fla., U.S.A aut NATIONALLICENCE 773 0- Journal of Business Ethics Kluwer Academic Publishers 9/11(1990-11-01), 839-853 0167-4544 9:11<839 1990 9 10551 Metadata rights reserved Springer special CC-BY-NC licence nationallicence BK010053 XK010053 XK010000 NATIONALLICENCE NATIONALLICENCE NL-springer