Effects of exposure to unethical practices on the personal attitudes of accountants in small accounting firms

We investigate how exposure to unethical practices affects the personal attitude of accountants in small accounting firms towards unethical behaviours. This is an important topic for business because accountants in small accounting firms are in a position to influence the behaviour of the large number of businesses they serve. The main independent variable is a measure of exposure to a variety of different types of unethical practices. A regression involving the exposure variable onto personal attitude is carried out using data from owners/managers of small accounting firms in Australia. Findings confirm a negative relationship between the amount of exposure and personal attitude towards questionable practices: increased exposure to questionable ethical behaviour is related to an increase in the level of acceptance of unethical behaviour. While such a finding is not unexpected, it suggests that other strategies need to be pursued to encourage ethical behaviour.

Organisational and professional commitment of early career accountants: do mentoring and organisational ethical climate matter?

This study assesses the effects of mentoring and organisational ethical climate (OEC) on the organisational and professional commitment (PC) of early career accountants (ECAs) (i.e. accounting graduate recruits with three or less years of working experience). The empirical data are based on a questionnaire survey from 86 ECAs in Australian public accounting firms, and hypothesis testing utilises partial least squares analysis. Our results indicate when a career development style of mentoring is adopted there is greater organisational as well as PC. By contrast, a social support mentoring style has no significant impact on organisational commitment (OC) and a negative effect on PC. Further, our data also reveal OEC to be positively associated with OC, and OC in turn having a positive impact on PC. The results imply that fostering a career-focused mentoring environment and an OEC can increase an ECA's OC and PC. These results have various implications for human resource management at both the accounting firm and professional levels.

Chartered-Compnies

J. W. Marmorek

Was ist eine Chartered-Gesellschaft?

Oskar Marmorek

The pioneers of empire : being a vindication of the principle and a short sketch of the history of chartered companies, with especial reference to the British South Africa Company /

Mode of access: Internet.

Instructions to accountants relating to manner of recording data in connection with financial history of common carriers /

Signed: D.E. Brown, Supervisor of Accounts.

Accountants' working papers,

Mode of access: Internet.

A history of Bristol borough in the county of Bucks, state of Pennsylvania, anciently known as "Buckingham"; being the third oldest town and second chartered borough in Pennsylvania, from its earliest times to the present year 1911.

Mode of access: Internet.

Professional ethics of certified public accountants.

Mode of access: Internet.

State-chartered credit unions.

Mode of access: Internet.

The Accountants' library.

Description based on: Volume 8 (1902).

The American business and accounting encyclopaedia : a standard reference work for business men and accountants, profusely illustrated with many special forms, tables, and diagrams never before published /

Paged continuously.