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  • Accountants' ethical perceptions from several perspectives : evidence from Slovenia
    Odar, Marjan ...
    The purpose of the article is to explore the ethical perceptions of accountants in selected Slovene organisations towards ethically-sensitive scenarios. The article explores ethical perceptions among ... %internal accountants% and those working in companies operating as providers of external accounting services. Since external accounting services companies are not specifically regulated by the profession, we hypothesise that accountants working in external accounting service companies are more lenient to ethically-sensitive scenarios. Moreover, we analyse if ethical perceptions differ between accountants having a professional certificate and those that do not. We believe those that have a certificate are harsher towards ethically-sensitive scenarios. For the purpose of our analysis a questionnaire was distributed to accounting professionals. Our analysis is made on a large sample of 451 accountants. Results of ordered probit regression support the first two hypotheses, despite the fact that not all of the vignettes resulted as statistically significant. Our study contributes to the literature in that the ethics of accountants from countries with non-regulated markets of accounting services have not yet been investigated in the literature.
    Vir: Ekonomska istraživanja = Economic research. - ISSN 1331-677X (Vol. 30, no. 1, 2017, str. 1785-1803)
    Vrsta gradiva - članek, sestavni del
    Leto - 2017
    Jezik - angleški
    COBISS.SI-ID - 1539865284

    Povezava(-e):

    http://www.tandfonline.com/doi/full/10.1080/1331677X.2017.1392885
    DOI

vir: Ekonomska istraživanja = Economic research. - ISSN 1331-677X (Vol. 30, no. 1, 2017, str. 1785-1803)

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