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Application of moral norms in accounting as communication: How self-efficacy may impact on morality
Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
2013 (English)In: ARSP. Archiv für Rechts- und Socialphilosophie, ISSN 0001-2343, Vol. 99, no 1, 95-114 p.Article in journal (Refereed) Published
Abstract [en]

Accounting ethics is a growing field which is devoted to how ethical norms are perceived, understood, and how they affect behavior of professional accountants and auditors. The fi eld concerns what legal sociology could define as the effectiveness of a set of norms. The present study adopts a Luhmann-inspired theoretical framework and questions three assumptions that are common among the main thrust of empirical research on accounting ethics. This study proposes that the effectiveness of ethical norms in accounting as the outcome of self-assessments, client-assessments and peer-assessments in which the ethical norms operate as a communication system. The perceived utility of the system of ethical norms appears to the individual as dependent on how capable the individual believes him/herself to be at communicating with the environment through ethical terminology. This system-theoretical definition of the effectiveness of ethical norms in accounting allows new research questions to be asked regarding how ethical norms become a viable alternative for solving accounting problems in practice.

Place, publisher, year, edition, pages
2013. Vol. 99, no 1, 95-114 p.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:miun:diva-18554Scopus ID: 2-s2.0-84873933754OAI: oai:DiVA.org:miun-18554DiVA: diva2:608846
Note

Source: Scopus

Available from: 2013-03-01 Created: 2013-03-01 Last updated: 2013-09-17Bibliographically approved

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