Ethics

Paper Summary:

This paper focuses on the moral development and ethical decision-making methods of a select sample of certified public accountants (CPA)in Taiwan. The paper statistically analyzes the data with selected demographic variables that are collected through the appropriate testing instruments specifically designed to measure moral development and ethical decision making. The paper states that these specialized tools include the use of the Defining Issues Test for measuring the CPA's stages of moral reasoning and the Multidimensional Ethics Scale for measuring their ethical decision making process.

Outline:
Purpose of the Study
Theoretical Framework
Statement of the Problem

From the Paper:

"The research conducted by Rest has further found that "the average DIT scores increases about ten points with each increase in level of education." Thus, this study proposes that there are differences in the moral development of CPAs in Taiwan relating to their educational level. Further, this study proposes that there are differences in the ethical decision-making of CPAs in Taiwan relating to their educational level."

Sample of Sources Used:

• Abdolmohammadi, M., J., & Baker, R., C. (2006). Accountants' value preferences and moral reasoning. Journal of Business Ethics, 69, 11-25.
• Armstrong, M., B. (1993). Ethics and Professionalism in Accounting Education: A Sample Course. Journal of Accounting Education, 11, 77-92.
• Armstrong, M., B, Ketz, E., J, & Owsen, D. (2003). Ethics education in accounting: moving toward ethical motivation and ethical behavior. Journal of Accounting Education, 21(1), 1-16.
• Armstrong, M., B, & Mintz, S., M. (1989). Ethics education in accounting: present status and policy implications. Association of Government Accountants Journal (Summer Quarter), 70-76.
• Baxter, G. D., & Rarick, C. A. (1987). Education for the Moral Development of Managers: Kohlberg's Stages of Moral Development and Integrative Education. Journal of Business Ethics, 6(3), 243-248.

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