Frecknall Hughes, Jane; Doyle, Elaine and Summer, Barbara
An empirical analysis of the ethical reasoning process of tax practitioners.
Journal of Business Ethics, 114(2) pp. 325–339.
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, 1979; Moral development. Advances in research and theory. New York: Praeger Publishers, 1986), 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).
||2012 Springer Science+Business Media B.V.
||DIT; moral reasoning; revenue practitioner; tax practice; tax practitioner
||Faculty of Business and Law (FBL)
||19 Oct 2012 09:30
||03 Aug 2016 11:54
|Share this page:
Actions (login may be required)