Moral Development in the Professions: Psychology and Applied Ethics

By James R. Rest; Darcia Narváez | Go to book overview

Chapter 6
Ethical Reasoning Research in the Accounting and Auditing Professions

Lawrence A. Ponemon Binghamton University, SUNY David R. L. Gabhart Bentley College

The concept of professional ethics is more than an external measure by which the profession can maintain a virtuous image. For many practitioners, it is a concept that implies a reasoning capability that permits the individual to render judgment unaltered by self-interest that could impair his or her professional responsibility. The ethical reasoning process is part of the individual's overall moral consciousness from which he or she deals with difficult conflict or dilemmas in everyday practice. Ethical choice is just one of many types of decisions that the accountant or auditor must render in order to be an effective member of this profession. In this chapter, we first discuss the ethical domain in the accounting and auditing profession. 1 and then relate the theory of ethical development to judgment by the use of one case study. The chapter concludes with a brief discussion of the professional implications of ethical reasoning theory and a review of recent empirical studies in the accounting and auditing field.

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1
Accounting refers to the process of organizing and preparing financial reports and financial statement information to be used by an organization's stakeholders and exchange partners. Auditing refers to the process of examining financial information to ascertaining that the financial statements were prepared and reported correctly.

-101-

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Moral Development in the Professions: Psychology and Applied Ethics
Table of contents

Table of contents

  • Title Page iii
  • Contents v
  • Contributors vii
  • Preface ix
  • Acknowledgments xii
  • References xii
  • Chapter 1 Background: Theory and Research 1
  • References 25
  • Chapter 2 College Teaching and Student Moral Development 27
  • References 47
  • Chapter 3 Education for Ethical Nursing Practice 51
  • Acknowledgments 67
  • References 67
  • Chapter 4 School Teachers' Moral Reasoning 71
  • References 82
  • Chapter 5 Counseling and Social Role Taking: Promoting Moral and Ego Development 85
  • References 97
  • Chapter 6 Ethical Reasoning Research in the Accounting and Auditing Professions 101
  • References 118
  • Chapter 7 Influencing the Moral Dimensions of Dental Practice 121
  • References 145
  • Chapter 8 Moral Reasoning in Medicine 147
  • References 160
  • Chapter 9 Moral Reasoning in Veterinary Medicine 163
  • References 170
  • Chapter 10 Applied Ethics and Moral Reasoning in Sport 173
  • References 184
  • 11 Tracking the Moral Development of Journalists: A Look at Them and Their Work 189
  • References 197
  • Chapter 12 Moral Judgments and Moral Action 199
  • Appendix 210
  • Appendix 211
  • Chapter 13 Summary: What's Possible? 213
  • References 224
  • Author Index 225
  • Subject Index 231
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