6 resultados para accountants reports

em Brock University, Canada


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In 1946 the cemetery committee reported at least twice to the Welland County council. The reports included the state of cemeteries within the county boundaries and recommendations for grants to be made for their maintenance. The committee consisted of George F. Broadley, Chairman, and Herbert T. Guess, Irvin Edward Michener and Ellis P. Morningstar.

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O'Fallon and Butterfield (2005) in a review of the business ethics literature concluded that "ethical awareness" also called ethical sensitivity has received the least attention of the four steps in Rest's (1986) ethical decision making model. Available measures for ethical sensitivity are limited to specific contexts and suffer from several limitations. I extend the previous literature by creating a new measure for ethical sensitivity (AESS) that encompasses relevant dimensions for the accounting profession and is not specific to a particular setting. I also introduce a new individual differences variable to the accounting ethics literature. Specifically, I investigate the relationship between anti-intellectualism and ethical awareness. My findings support AESS as a measure of ethical sensitivity.