How Workplace Accounting Experience and Gender Affect Ethical Judgment

2012 ◽  
Vol 40 (9) ◽  
pp. 1477-1483 ◽  
Author(s):  
Wei Lv ◽  
Yunhui Huang

We investigated how individuals' ethical intentions and moral judgments were influenced by the discipline that they were studying or practicing and by their gender. Results showed that, compared with men, women consistently viewed questionable actions as less ethical and expressed a lower likelihood that they would perform these actions. Accounting students had higher ethical intentions and stricter moral standards than either students in other disciplines or accounting practitioners. Furthermore, there were no gender differences in moral judgments among accounting practitioners.

2011 ◽  
Vol 13 (2) ◽  
pp. 107 ◽  
Author(s):  
Suhaiza Ismail ◽  
Nazli A. Mohd Ghazali

The paper intends to explore the ethical ideology and ethical judgments of accounting practitioners in Malaysia. The objectives of this study are twofold. First, the paper intends to examine the factors that contribute to the different ethical ideology among Malaysian accounting practitioners. Second, it aims to investigate the influence of demographic factors and ethical ideology on ethical judgments of accounting practitioners. The study used Forsyth’s (1980) Ethics Position Questionnaire instrument to examine the ethical ideology of the accountants and adopted ethics vignettes used by Emerson et al. (2007) to assess the ethical judgments of the respondents. From the statistical analysis, this study found that age and gender have a significant impact on ethical judgment but not on ethical ideology. In addition, idealism and relativism have a significant influence on ethical judgment, especially in a legally unethical situation.     


Jurnal Ecogen ◽  
2019 ◽  
Vol 1 (4) ◽  
pp. 858
Author(s):  
Nadia Nila Henda Resty

This study aims to empirically analyze the effects of religiosity and gender on ethical judgments (ethical judgment) of Minangkabau accounting students. This type of research is causative research. The population in this study were all accounting students in four Padang city colleges, Padang State University, Andalas University, Bung Hatta University, Putra Indonesia University (UPI YPTK) Padang. The sample was chosen as many as 898 respondents. The data used in the study are primary data derived from questionnaires distributed to respondents. This study uses multiple regression analysis with SPSS 21 software.                    The results showed that the variables of high religiosity (X1) and low religiosity (X2) had a significant positive effect on ethical assessment (Y). women are not more important in doing ethics (ethical judgment). The third hypothesis is rejected.Keywords: high religiosity, low religiosity, gender, ethical judgment


2000 ◽  
Vol 16 (3) ◽  
pp. 147-149 ◽  
Author(s):  
Martin Grann

Summary: Hare's Psychopathy Checklist - Revised (PCL-R; Hare, 1991 ) was originally constructed for use among males in correctional and forensic settings. In this study, the PCL-R protocols of 36 matched pairs of female and male violent offenders were examined with respect to gender differences. The results indicated a few significant differences. By means of discriminant analysis, male Ss were distinguished from their female counterparts through their relatively higher scores on “callous/lack of empathy” (item 8) and “juvenile delinquency” (item 18), whereas the female Ss scored relatively higher on “promiscuous sexual behavior” (item 11). Some sources of bias and possible implications are discussed.


Author(s):  
Tereza Soukupova ◽  
Petr Goldmann

Abstract. The Thematic Apperception Test is one of the most frequently administered apperceptive techniques. Formal scoring systems are helpful in evaluating story responses. TAT stories, made by 20 males and 20 females in the situation of legal divorce proceedings, were coded for detection and comparison of their personal problem solving ability. The evaluating instrument utilized was the Personal Problem Solving System-Revised (PPSS-R) as developed by G. F. Ronan. The results indicate that in relation to card 1, men more often than women saw the cause of the problem as removable. With card 6GF, women were more motivated to resolve the given problem than were men, women had a higher personal control and their stories contained more optimism compared to men’s stories. In relation to card 6BM women, more often than men, used emotions generated from the problem to orient themselves within the problem. With card 13MF, the men’s level of stress was less compared to that of the women, and men were more able to plan within the context of problem-solving. Significant differences in the examined groups were found in those cards which depicted significant gender and parental potentials. The TAT can be used to help identify personality characteristics and gender differences.


2012 ◽  
Vol 220 (2) ◽  
pp. 57-60 ◽  
Author(s):  
Markus Hausmann ◽  
Barbara Schober

1999 ◽  
Author(s):  
Clifford E. Brown ◽  
Nancy A. Perhot ◽  
Julia L. Schmidt

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