7,088
Views
7
CrossRef citations to date
0
Altmetric
Articles

Accountants’ ethical perceptions from several perspectives: evidence from Slovenia

, , &
Pages 1785-1803 | Received 12 May 2016, Accepted 17 Feb 2017, Published online: 30 Oct 2017

References

  • Barnett, T., Bass, K., & Brown, G. (1994). Ethical ideology and ethical judgment regarding ethical issues in business. Journal of Business Ethics, 13, 469–480.10.1007/BF00881456
  • Burgstahler, D. C., Hail, L., & Leuz, C. (2006). The importance of reporting incentives: Earnings management in european private and public firms. The Accounting Review, 81, 983–1016.10.2308/accr.2006.81.5.983
  • Chamber of Commerce and Industry of Slovenia. (2014). Retrieved 20 November, 2015, from https://www.gzs.si/zbornica_racunovodskih_servisov/vsebina/Za-podjetja/Razvoj-in-%C5%A1tevil%C4%8Dni-prikaz-panoge-2014
  • Conroy, S., Emerson, T., & Pons, F. (2010). Ethical attitudes of accounting practitioners: Are rank and ethical attitudes related? Journal of Business Ethics, 91, 183–194.10.1007/s10551-009-0076-2
  • Craft, J. L. (2013). A review of the empirical ethical decision-making literature: 2004–2011. Journal of Business Ethics, 117, 221–259.10.1007/s10551-012-1518-9
  • Duhovnik, M. (2007). The problems of accounting in a public institution: The case of Slovenia. Financial Theory and Practice, 31, 421–445.
  • Elias, R. (2002). Determinants of earnings management ethics among accountants. Journal of Business Ethics, 40, 33–45.10.1023/A:1019956821253
  • Emerson, T., Conroy, S., & Stanley, C. W. (2006). Ethical attitudes of accountants: Recent evidence from a practitioners’ survey. Journal of Business Ethics, 71, 73–87.
  • Federation of European Accountants [FEE]. (2012). FEE survey on ‘structure and organisation of the accountancy profession across 30 European countries. Retrieved from http://www.fee.be/images/publications/qualification/Intro_Structure_and_Organisation_of_the_Profession2732012401312.pdf
  • Franke, G. R., Crown, D. F., & Spake, D. F. (1997). Gender differences in ethical perceptions of business practices: A social role theory perspective. Journal of Applied Psychology, 82, 920–934.10.1037/0021-9010.82.6.920
  • Gunz, H. P., Gunz, S. P., & McCutcheon, J. C. (2002). Organizational influences on approaches to ethical decisions by professionals: The case of public accountants. Canadian Journal of Administrative Sciences, 19, 76–91.
  • Healy, P. M., & Wahlen, J. M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting Horizons, 13, 365–383.10.2308/acch.1999.13.4.365
  • Jerman, M., & Novak, A. (2014). IFRS application in Slovenia. Accounting and Management Information Systems, 13, 351–372.
  • Laporšek, S., & Stubelj, I. (2012). Employment protection legislation and profits: Evidence from European countries. Transylvanian Review of Administrative Sciences, 35E, 138–152.
  • Leuz, C., Nanda, D., & Wysocki, P. D. (2003). Earnings management and investor protection: An international comparison. Journal of Financial Economics, 69(3), 505–527.10.1016/S0304-405X(03)00121-1
  • Marques, P. A., & Azevedo-Pereira, J. (2009). Ethical ideology and ethical judgments in the Portuguese accounting profession. Journal of Business Ethics, 86(2), 227–242.10.1007/s10551-008-9845-6
  • Merchant, K. A. (1989). Rewarding results: Motivating profit centre managers. Boston, MA: Harvard Business School Press.
  • Merchant, K. A., & Rockness, J. (1994). The ethics of managing earnings: An empirical investigation. Journal of Accounting and Public Policy, 13(1), 79–94.10.1016/0278-4254(94)90013-2
  • Pflugrath, G., Martinov-Bennie, N., & Chen, L. (2007). The impact of codes of ethics and experience on auditor judgments. Managerial Auditing Journal, 22(6), 566–589.10.1108/02686900710759389
  • Podsakoff, P. M., MacKenzie, S. B., Lee, J., & Podsakoff, N. P. (2003). Common method biases in behavioral research: A critical review of the literature and recommended remedies. Journal of Applied Psychology, 88(5), 879–903.10.1037/0021-9010.88.5.879
  • Ponemon, L. A. (1990). Ethical judgments in accounting: A cognitive-developmental perspective. Critical Perspectives on Accounting, 1(2), 191–215.10.1016/1045-2354(90)02019-1
  • Ponemon, L. A., & Glazer, A. (1990). Accounting education and ethical development. the influence of liberal learning on students and alumni in accounting practice. Issues in Accounting Education, 5, 195–208.
  • Radtke, R. R. (2000). The effects of gender and setting on accountants’ ethically sensitive decisions. Journal of Business Ethics, 24(4), 299–312.10.1023/A:1006277331803
  • Rausch, A., Lindquist, T., & Steckel, M. (2014). A test of U.S. versus Germanic European ethical decision-making and perceptions of moral intensity: Could ethics differ within western culture? Journal of Managerial Issues, 26, 259–285.
  • Scott, W. (2003). Financial accounting theory. Toronto: Prentice Hall, Pearson Education Canada.
  • Shafer, W. E. (2002). Ethical pressure, organizational-professional conflict, and related work outcomes among management accountants. Journal of Business Ethics, 38(3), 261–273.10.1023/A:1015876809254
  • Slapničar, S., Groff, M., & Štumberger, N. (2013). Does professional accounting qualification matter for the provision of accounting services? In C. N. Albu & R. V. Mustaţă (Eds.), Accounting in central and eastern Europe (Vol. 13, (7) pp. 255–277). Bingley: Emerald Group Publishing Limited.10.1108/raee
  • Statistical office of the Republic of Slovenia [SORS]. (2015). Number of Slovenian companies by size. Retrieved November 16, 2015, from http://pxweb.stat.si/pxweb/Dialog/varval.asp?ma=1418801Sandti=andpath=/Database/Ekonomsko/14_poslovni_subjekti/01_14188_podjetja/andlang=2
  • St. Pierre, K., Nelson, E., & Gabbin, A. (1990). A study of the ethical development of accounting majors in relation to other business and nonbusiness disciplines. The Accounting Education Journal, 3, 23–35.
  • Uyar, A. C., Kuzey, C., Güngörmüs, A. H., & Alas, R. (2015). Influence of theory, seniority, and religiosity on the ethical awareness of accountants. Social Responsibility Journal, 11(3), 590–604.10.1108/SRJ-06-2014-0073
  • Watts, R. L., & Zimmerman, J. L. (1990). Positive accounting theory: A ten year perspective. The Accounting Review, 65, 131–156.
  • Weber, J. (1992). Scenarios in business ethics research: Review, critical assessment, and recommendations. Business Ethics Quarterly, 2(2), 137–160.10.2307/3857568