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Accounting Ethics and the Fragmentation of Value

hal.structure.identifierDauphine Recherches en Management [DRM]
dc.contributor.authorBaud, Céline
dc.contributor.authorBrivot, Marion
dc.contributor.authorHimick, Darlène
dc.date.accessioned2021-09-08T12:40:52Z
dc.date.available2021-09-08T12:40:52Z
dc.date.issued2021
dc.identifier.issn0167-4544
dc.identifier.urihttps://basepub.dauphine.psl.eu/handle/123456789/21750
dc.language.isoenen
dc.subjectdecision-making processesen
dc.subjectEthical pluralismen
dc.subjectaccounting professionen
dc.subject.ddc657en
dc.subject.classificationjelD.D8.D81en
dc.subject.classificationjelM.M4.M41en
dc.titleAccounting Ethics and the Fragmentation of Valueen
dc.typeArticle accepté pour publication ou publié
dc.description.abstractenThis study investigates how one important accounting professional authority—CPA Canada—discusses accounting ethics and exhorts its members to think about ethics-related issues. To do this, we rely on empirical evidence of the types of arguments used by CPA Canada to describe what they consider acceptable moral justifications in a variety of practical situations that accountants may encounter. We argue that the articles contained in the profession’s primary publication for all members, CPA Magazine, offer a wealth of such evidence. We analyze 237 articles about accounting ethics that were published in CPA Magazine from January 2000 to December 2017, and find evidence of moral pluralism (Nagel in Mortal questions. Cambridge University Press, Cambridge, 1979). Six categories of justifications dominate: private commitments, utility, perfectionist ends, general duties, and specific obligations, plus self-interest. Of these categories, the specific obligations logic is the most widely used. We offer a tentative explanation, and discuss the implications of our findings for a better grasp of the complexities of accountants’ practical conflicts and a rethink of the ongoing tension between professionalism and commercialism.en
dc.relation.isversionofjnlnameJournal of Business Ethics
dc.relation.isversionofjnlvol168en
dc.relation.isversionofjnlissue2en
dc.relation.isversionofjnldate2021
dc.relation.isversionofjnlpages373-387en
dc.relation.isversionofdoi10.1007/s10551-019-04186-9en
dc.relation.isversionofjnlpublisherSpringeren
dc.subject.ddclabelComptabilité (recherche et théorie)en
dc.relation.forthcomingnonen
dc.description.ssrncandidatenon
dc.description.halcandidateouien
dc.description.readershiprechercheen
dc.description.audienceInternationalen
dc.relation.Isversionofjnlpeerreviewedouien
dc.date.updated2021-09-08T11:52:51Z
hal.identifierhal-03338237
hal.version1
dc.subject.classificationjelHALM - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics::M4 - Accounting and Auditing::M41 - Accountingen
dc.subject.classificationjelHALD - Microeconomics::D8 - Information, Knowledge, and Uncertainty::D81 - Criteria for Decision-Making under Risk and Uncertaintyen
hal.date.transferred2021-09-08T12:40:53Z
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