An Empirical Analysis of the Ethical Reasoning of Tax Practitioners.
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| Title: | An Empirical Analysis of the Ethical Reasoning of Tax Practitioners. |
|---|---|
| Authors: | Doyle, Elaine1 elaine.doyle@ul.ie, Frecknall Hughes, Jane2 j.frecknall-hughes@open.ac.uk, Summers, Barbara3 bs@lubs.leeds.ac.uk |
| Source: | Journal of Business Ethics. May2013, Vol. 114 Issue 2, p325-339. 15p. 7 Charts, 2 Graphs. |
| Subject Terms: | *Ethical problems, *Control groups, Tax consultants, Defining Issues Test, Social context, Socialization, Ethics |
| Geographic Terms: | Ireland |
| Abstract: | How tax practitioners approach ethical dilemmas remains generally unexplored in academic literature. We use here Rest's original Defining Issues Test (Development in judging moral issues. Minneapolis: University of Minnesota Press, ; Moral development. Advances in research and theory. New York: Praeger Publishers, ), combined with a tax context-specific test and in conjunction with a control group of non-tax specialists, to examine tax practitioners' moral reasoning in a social and tax context. We investigate: (i) the effect of a tax context on issues raised (finding that practitioners generally reason at lower levels than in social scenarios); (ii) whether the profession attracts people who reason at certain levels (finding that it does not); and (iii) whether practitioners are affected by training/socialization in their professional context (finding that that they are). [ABSTRACT FROM AUTHOR] |
| Copyright of Journal of Business Ethics is the property of Springer Nature and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) | |
| Database: | Education Research Complete |
| FullText | Links: – Type: pdflink Text: Availability: 0 |
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| Header | DbId: ehh DbLabel: Education Research Complete An: 87697183 AccessLevel: 6 PubType: Academic Journal PubTypeId: academicJournal PreciseRelevancyScore: 0 |
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| Items | – Name: Title Label: Title Group: Ti Data: An Empirical Analysis of the Ethical Reasoning of Tax Practitioners. – Name: Author Label: Authors Group: Au Data: <searchLink fieldCode="AR" term="%22Doyle%2C+Elaine%22">Doyle, Elaine</searchLink><relatesTo>1</relatesTo><i> elaine.doyle@ul.ie</i><br /><searchLink fieldCode="AR" term="%22Frecknall+Hughes%2C+Jane%22">Frecknall Hughes, Jane</searchLink><relatesTo>2</relatesTo><i> j.frecknall-hughes@open.ac.uk</i><br /><searchLink fieldCode="AR" term="%22Summers%2C+Barbara%22">Summers, Barbara</searchLink><relatesTo>3</relatesTo><i> bs@lubs.leeds.ac.uk</i> – Name: TitleSource Label: Source Group: Src Data: <searchLink fieldCode="JN" term="%22Journal+of+Business+Ethics%22">Journal of Business Ethics</searchLink>. May2013, Vol. 114 Issue 2, p325-339. 15p. 7 Charts, 2 Graphs. – Name: Subject Label: Subject Terms Group: Su Data: *<searchLink fieldCode="DE" term="%22Ethical+problems%22">Ethical problems</searchLink><br />*<searchLink fieldCode="DE" term="%22Control+groups%22">Control groups</searchLink><br /><searchLink fieldCode="DE" term="%22Tax+consultants%22">Tax consultants</searchLink><br /><searchLink fieldCode="DE" term="%22Defining+Issues+Test%22">Defining Issues Test</searchLink><br /><searchLink fieldCode="DE" term="%22Social+context%22">Social context</searchLink><br /><searchLink fieldCode="DE" term="%22Socialization%22">Socialization</searchLink><br /><searchLink fieldCode="DE" term="%22Ethics%22">Ethics</searchLink> – Name: SubjectGeographic Label: Geographic Terms Group: Su Data: <searchLink fieldCode="DE" term="%22Ireland%22">Ireland</searchLink> – Name: Abstract Label: Abstract Group: Ab Data: How tax practitioners approach ethical dilemmas remains generally unexplored in academic literature. We use here Rest's original Defining Issues Test (Development in judging moral issues. Minneapolis: University of Minnesota Press, ; Moral development. Advances in research and theory. New York: Praeger Publishers, ), combined with a tax context-specific test and in conjunction with a control group of non-tax specialists, to examine tax practitioners' moral reasoning in a social and tax context. We investigate: (i) the effect of a tax context on issues raised (finding that practitioners generally reason at lower levels than in social scenarios); (ii) whether the profession attracts people who reason at certain levels (finding that it does not); and (iii) whether practitioners are affected by training/socialization in their professional context (finding that that they are). [ABSTRACT FROM AUTHOR] – Name: AbstractSuppliedCopyright Label: Group: Ab Data: <i>Copyright of Journal of Business Ethics is the property of Springer Nature and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract.</i> (Copyright applies to all Abstracts.) |
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| RecordInfo | BibRecord: BibEntity: Identifiers: – Type: doi Value: 10.1007/s10551-012-1347-x Languages: – Code: eng Text: English PhysicalDescription: Pagination: PageCount: 15 StartPage: 325 Subjects: – SubjectFull: Ethical problems Type: general – SubjectFull: Control groups Type: general – SubjectFull: Tax consultants Type: general – SubjectFull: Defining Issues Test Type: general – SubjectFull: Social context Type: general – SubjectFull: Socialization Type: general – SubjectFull: Ethics Type: general – SubjectFull: Ireland Type: general Titles: – TitleFull: An Empirical Analysis of the Ethical Reasoning of Tax Practitioners. Type: main BibRelationships: HasContributorRelationships: – PersonEntity: Name: NameFull: Doyle, Elaine – PersonEntity: Name: NameFull: Frecknall Hughes, Jane – PersonEntity: Name: NameFull: Summers, Barbara IsPartOfRelationships: – BibEntity: Dates: – D: 01 M: 05 Text: May2013 Type: published Y: 2013 Identifiers: – Type: issn-print Value: 01674544 Numbering: – Type: volume Value: 114 – Type: issue Value: 2 Titles: – TitleFull: Journal of Business Ethics Type: main |
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