The Ethical Environment of Tax Professionals: Partner and Non-Partner Perceptions and Experiences

    Authors

    D. D. Bobek; A. M. Hageman;R. R. Radtke

    Comments

    Authors: contact us about adding a copy of your work at STARS@ucf.edu

    Abbreviated Journal Title

    J. Bus. Ethics

    Keywords

    ethical environment; tax practitioners; organizational ethics; accounting firms; tax partners; DECISION-MAKING; WORK CLIMATES; JUDGMENTS; IMPACT; TOP; Business; Ethics

    Abstract

    This article examines perceptions of tax partners and non-partner tax practitioners regarding their CPA firms' ethical environment, as well as experiences with ethical dilemmas. Prior research emphasizes the importance of executive leadership in creating an ethical climate (e.g., Weaver et al., Acad Manage Rev 42(1):41-57, 1999; Trevino et al., Hum Relat 56(1):5-37, 2003; Schminke et al., Organ Dyn 36(2):171-186, 2007). Thus, it is important to consider whether firm partners and other employees have congruent perceptions and experiences. Based on the responses of 144 tax practitioners employed at CPA firms, the results show that tax partners rate the ethical environment of their firms as stronger than non-partner tax practitioners, particularly among those who describe a self-identified ethical dilemma. Tax partners also report having encountered more of the common examples of researcher-provided ethical dilemmas than non-partner tax practitioners, although non-partners perceive that certain ethical dilemmas occur at a higher rate than partners do. Overall, this study provides evidence of a disconnect between tax partners and non-partner tax practitioners with respect to perceptions of organizational ethics. Suggestions for potential remedies are offered.

    Journal Title

    Journal of Business Ethics

    Volume

    92

    Issue/Number

    4

    Publication Date

    1-1-2010

    Document Type

    Article

    Language

    English

    First Page

    637

    Last Page

    654

    WOS Identifier

    WOS:000275651600010

    ISSN

    0167-4544

    Share

    COinS