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The effect of moral intensity on ethical decision making in accounting

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Abstract:

The purpose of this study was to examine the dimensionality of a moral intensity construct in four ethical accounting scenarios and how the dimensions directly affect the specific processes of moral decision making of accounting students. A survey was conducted with 233 accounting students enrolled in the school of accounting in a university of mainland China. Results indicated that the dimensions of moral intensity were significantly related to moral recognition, moral judgement and moral intention in relation to moral issues. The mediational analyses revealed that moral judgement partly mediated the relation between moral recognition and moral intention and implied that the effect of moral recognition on moral intention was significantly reduced by a combination of moral recognition and moral judgement.

Document Type: Research Article

DOI: http://dx.doi.org/10.1080/03057240903101606

Affiliations: 1: Shih Chien University, Taiwan, ROC 2: Kun Shan University, Taiwan, ROC

Publication date: September 1, 2009

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