Abdolmohammadi, Mohammad; Baker, C. - In: Journal of Business Ethics 69 (2006) 1, pp. 11-25
This paper examines relationships between accountants’ personal values and their moral reasoning. In particular, we … hypothesize that there is an inverse relationship between accountants’ “Conformityâ€\x9D values and principled moral reasoning … for professional accountants’ relatively lower scores on measures of moral reasoning (Abdolmohammadi et al. J Bus …