Frecknall Hughes, Jane; Doyle, Elaine and Summer, Barbara
(2012).
An empirical analysis of the ethical reasoning process of tax practitioners.
Journal of Business Ethics
.
(
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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: |
22 May 2013 09:41 |
| URI: |
http://oro.open.ac.uk/id/eprint/34714 |
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