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Factors Influencing Ethical Intentions Among Future Accounting Professionals in the Caribbean

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Abstract

Ethical decision-making is an important function among accountants. This paper sought to determine the factors influencing the ethical intentions of future accounting professionals. Specifically, this study tested the applicability of the theory of reasoned action (TRA), theory of planned behavior (TPB) and the extended model of the theory of planned behavior (ETPB) in predicting accounting students’ intentions to act unethically (breaching confidentiality and charging expenses). Data was collected via a survey questionnaire from 298 accounting students at a Caribbean university. Results revealed that the independent variables (attitudes, subjective norms, perceived behavioral control and moral obligation) significantly predicted students’ intentions to breach confidentiality and charge personal expenses. Our findings show that the ETPB is a good predictor of ethical intentions among future accounting professionals.

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Notes

  1. Allen Stanford was a Texan billionaire who operated and invested funds in several Caribbean islands. He was sentenced to over 100 years in prison for his involvement in running an investment company which authorities revealed was an elaborate Ponzi scheme.

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Author information

Authors and Affiliations

  1. Department of Management Studies, University of the West Indies, Cave Hill Campus, Bridgetown, Barbados

    Philmore Alleyne, Diana Weekes-Marshall, Stacey Estwick & Robertine Chaderton

Authors
  1. Philmore Alleyne
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  2. Diana Weekes-Marshall
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  3. Stacey Estwick
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  4. Robertine Chaderton
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Corresponding author

Correspondence to Philmore Alleyne.

Appendix

Appendix

Ethical Scenario 1 – Confidentiality (adapted from: Claypool et al. (1990) and Cohen et al. (1995).

CPA Z serves as the auditor of Widget & Co., a privately held firm. Widget’s market share has declined drastically, and Z knows that Widget will soon be bankrupt. Another of Z’s audit clients is Solid Company. While auditing Solid’s accounts receivable, Z finds that Widget & Company owes Solid $200,000. This represents 10 % of Solid’s receivables.

Action: CPA warns the client, Solid Company, about Widgets’s impending bankruptcy.

Ethical Scenario 2 - Charging personal expenses to the firm (Adapted from Cohen et al. (1996, 1998); Flynn (2001)

A supervisor, the mother of two small children, has been promoted and assigned to an engagement which requires travel away from home for the firm on a regular basis. Because these trips are frequent and inconvenience her family life, she is contemplating charging some small personal expenses while traveling for the firm. She has heard that this is common practice in the firm.

Action: The supervisor charges the firm $1,500 for family gifts.

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Alleyne, P., Weekes-Marshall, D., Estwick, S. et al. Factors Influencing Ethical Intentions Among Future Accounting Professionals in the Caribbean. J Acad Ethics 12, 129–144 (2014). https://doi.org/10.1007/s10805-014-9203-5

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