Ethical evaluations and behavioural intentions of early career accountants: the impact of mentors, peers and individual attributes

Authors: McManus, Lisa¹; Subramaniam, Nava²

Source: Accounting and Finance, Volume 49, Number 3, September 2009 , pp. 619-643(25)

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Abstract:

This study examined how mentoring support, peer influence and individual attributes of early career accountants (ECA) influence their ethical evaluations and behavioural intentions. Respondents indicate that their evaluation of the seriousness of the ethical conflict is affected by the perceived standard of ethical conduct of their peers, their personal ethical orientation, the extent of ethics education at university, and gender. ECAs' evaluation of a senior colleague's unethical behaviour is affected by mentoring support and the perceived standard of ethical conduct of peers. In terms of ECAs' willingness to contact accounting professional bodies for ethical advice, the size of the accounting firm and the extent of their ethics education at university are significant factors. Furthermore, the likelihood of respondents choosing a more ethical decision is correlated with his or her individual ethical orientation and the extent of ethics education at university.

Keywords: Early career accountants; Ethical evaluations; Behavioural intentions; Mentoring; Peer influence; I20; M40; M41

Document Type: Research article

DOI: http://dx.doi.org/10.1111/j.1467-629X.2009.00301.x

Affiliations: 1: Department of Accounting, Finance and Economics, Griffith University, Gold Coast, 4222, Australia 2: School of Accounting, Economics and Finance, Deakin University, Burwood, 3125, Australia

Publication date: 2009-09-01