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An empirical analysis of the ethical reasoning process of tax practitioners

Frecknall Hughes, Jane; Doyle, Elaine and Summer, Barbara (2013). An empirical analysis of the ethical reasoning process of tax practitioners. Journal of Business Ethics, 114(2) pp. 325–339.

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DOI (Digital Object Identifier) Link: http://dx.doi.org/10.1007/s10551-012-1347-x
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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, 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).

Item Type: Journal Article
Copyright Holders: 2012 Springer Science+Business Media B.V.
ISSN: 1573-0697
Keywords: DIT; moral reasoning; revenue practitioner; tax practice; tax practitioner
Academic Unit/Department: Open University Business School
Item ID: 34714
Depositing User: Catherine Playle
Date Deposited: 19 Oct 2012 09:30
Last Modified: 17 Jul 2013 03:00
URI: http://oro.open.ac.uk/id/eprint/34714
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