Calls for the expansion of ethics education in the business and accounting curricula have resulted in a variety of interventions including additional material on ethical cases, the code of conduct, and the development of new courses devoted to ethical development [Lampe, J.: 1996]. The issue of...

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, <CitationRef CitationID="CR51">1979</CitationRef>; Moral development. Advances in research and theory. New...</citationref>

This research examines the relationships between education in business ethics, Reynolds’s (J Appl Psychol 93:1027–1041, <CitationRef CitationID="CR109">2008</CitationRef>) “moral attentiveness” construct, or the extent to which individuals chronically perceive and reflect on morality and moral elements in their experiences, and...</citationref>

Increased globalisation has also seen increased scrutiny of corporate behaviour by the communities. Clearly managers are under increased pressure from stakeholders not only to outperform their competitors, but also are expected to do so in an ethical manner. In order to act ethically an...

This empirical paper examines individual-level cognitive factors associated with developing an orientation to sustainable development issues among a population of business practitioners from France. Across two studies, we survey 180 financial managers and 83 finance students, as well as 144...