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ERIC Number: EJ865650
Record Type: Journal
Publication Date: 2009-Sep
Pages: 17
Abstractor: As Provided
Reference Count: 34
ISBN: N/A
ISSN: ISSN-0305-7240
The Effect of Moral Intensity on Ethical Decision Making in Accounting
Yang, Hui-Ling; Wu, Wei-Pang
Journal of Moral Education, v38 n3 p335-351 Sep 2009
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. (Contains 5 tables and 1 figure.)
Routledge. Available from: Taylor & Francis, Ltd. 325 Chestnut Street Suite 800, Philadelphia, PA 19106. Tel: 800-354-1420; Fax: 215-625-2940; Web site: http://www.tandf.co.uk/journals
Publication Type: Journal Articles; Reports - Evaluative
Education Level: Higher Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: China