The impact of culture on accountants' perceptions of ethical issues.

Abstract

There has been increased research interest in professional and business ethics in recent years, perhaps triggered by reports of scandals like insider trading, questionable contracting practices, tax fraud, and money laundering [See, for example, Trevino and Victor, 1992; Finn and Munter, 1991]. Ethics research in accounting in the past has been largely normative, concerned with establishing a professional code of ethics to govern members' ethical behavior, with a view to maintaining public confidence in the accounting profession [Flory, et al, 1992].