Ethical decision-making of tax accountants: examining the relative effect of religiosity, re-enforced tax ethics education and professional experience

Autor:	Holy Kwabla Kportorgbi, Teddy Ossei Kwakye, Francis Aboagye-Otchere
Jazyk:	angličtina
Rok vydání:	2022
Předmět:	Ethical decision-making religious commitment re-enforced tax ethics education tax ethics professional experience Business HF5001-6182 Management. Industrial management HD28-70
Zdroj:	Cogent Business & Management, Vol 9, Iss 1 (2022)
Druh dokumentu:	article
ISSN:	23311975 2331-1975
DOI:	10.1080/23311975.2022.2149148
Popis:	This paper investigates the relative effect of re-enforced tax ethics education (RTEE), religious commitment and professional experience on ethical decision-making (EDM). Survey data from 356 tax accountants were analysed using the partial least square structural equation modelling technique. The study found that intra-religious commitment predicts EDM, but inter-personal religious commitment does not predict EDM. Further, all three examined variables concurrently influence EDM, but RTEE is the most influential EDM variable. The findings of this study should energise tax practice organisations to re-enforce tax ethics education among their officers and guide the assignment of officers to ethically sensitive tax engagements. The paper contributes to Kant’s theory of morality.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/3afc3eda8bbb40709dba52eb698241c0 Zobrazit plný text záznamu View record in DOAJ Plný text ve formátu PDF Plný text ve formátu HTML
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