Aileen Smith

Ethics-related responses to specific situation vignettes: Evidence of gender-based differences and occupational socialization

This research presents findings from a study of gender-based differences in an ethical decision situation. The study focuses on gender as it relates to situational factors and accounting experience. The primary element of interest is how the gender of the actor (the person described in each vignette) influences the evaluation/assessment of the ethical/unethical decisions. While previous research has provided evidence of ethical differences relating to the gender of the responding subjects, limited evidence has been presented relating to situational issues that may influence assessments of ethical decisions.This research uses four accounting environment vignettes to survey the responses of accountants and accounting students to the ethical/unethical nature of the actions that are taken. In addition, how likely the accountants believe they are to take the same actions is also surveyed. The subjects are a representative sample of practicing accountants in the U.S. and senior/graduate accounting majors at a state university in the southwestern United States.The survey finds that occupational socialization is occurring up to a point. When specific rules are violated or tested, males and females behave similarly, thus illustrating that they have learned from their environment – occupational socialization. Alternatively, when gray areas are involved, they either tend to behave differently or assess the behavior of others differently, pointing to evidence of gender socialization.

Ethics, Moral Development, and Accountants-in-Training

This research investigates how ethical stages of development, locus of control, age, and gender separately and jointly affect ethical decision-making. Senior- and graduate-level university accounting students are used to examine the link between moral development and ethical responses. Four accounting-environment vignettes are used in the survey. Two of the vignettes are more closely linked to the Code of Professional Conduct; the other two vignettes describe ethical dilemmas that are less code-driven. The expectation is that moral development, as measured by the Defining Issues Test (DIT), will indicate a link to expected responses on the vignette items not specifically covered by the Code.Because an individuals locus of control (LOC) may also be expected to have an impact on ethical decision-making, a LOC variable is examined. Based on a review of the LOC and ethics studies, the expectation is that internal LOC respondents would respond more ethically. Much of the ethical research has also included an examination of gender and age differences. However, the results have indicated conflicting evidence. This research also examines the gender and age issues within the senior-graduate student accounting context.Results indicate that gender is insignificant in the analysis. The LOC variable is significant on one of the vignettes. Additionally, the DIT P score is significant in another of the vignette decisions. Possible reasons for the results are discussed.

Are Ethical Responses Linked to Locus of Control

Locus of control (LOC) has received considerable attention in the psychological literature. However, there is limited research and inconclusive results reported from the research examining its potential relationship to ethical beliefs and attitudes.This research examines how the locus of control of university students (n = 671) can be linked to their ethical responses concerning academic-behavior items. Whenever the students were asked about their personal beliefs concerning the unethical nature of academic-environment behaviors, the results indicated significant differences (α ≤ 0.05) by the internal/external LOC designation on 21 of the 27 items. Because a review of the literature indicated that there might be an interaction of LOC scores, gender, and age, an analysis of variance was performed. An ANOVA was used to analyze the ethical responses using a 3-level age classification (AGECLASS) variable and a 4-level LOC/GENDER variable (INTMale, EXTMale, INTFemale, EXTFemale). Overall results indicated both AGECLASS and LOC/GENDER variables to be significant on the survey responses.