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The Effects of Gender and Setting on Accountants' Ethically Sensitive Decisions
Robin R. Radtke
Journal of Business Ethics
Vol. 24, No. 4 (Apr., 2000), pp. 299-312
Published by: Springer
Stable URL: http://www.jstor.org/stable/25074287
Page Count: 14
You can always find the topics here!Topics: Accounting ethics, Business ethics, Situational ethics, Moral judgment, Men, Accountancy, Ethical behavior, Accounting interpretations, Women, Morality
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This paper investigates whether gender affects ethically sensitive decisions of a personal or business nature. Data from 51 practicing accountants from both public accounting and private industry suggest that while differences exist between female and male accountants in responses to specific situations, overall responses are quite similar. Statistically significant differences were found for only five of the sixteen ethically sensitive situations. Further, when personal and business situations of a similar nature were paired together, two of the eight differences between personal and business responses were significantly different between females and males. Taken as a whole, the results refute the suggestion that the ethical decision making of organizations may be enhanced as more women enter the business field.
Journal of Business Ethics © 2000 Springer