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文章基本信息

  • 标题:Public Accountants' Perceptions of Ethical Work Climate: An Exploratory Study of the Difference Between Partners and Employees within the Instrumental Dimension
  • 本地全文:下载
  • 作者:Howard Buchan
  • 期刊名称:The Open Ethics Journal
  • 电子版ISSN:1874-7612
  • 出版年度:2009
  • 卷号:3
  • 页码:1-7
  • DOI:10.2174/1874761200903010001
  • 出版社:Bentham open
  • 摘要:
    The purpose of this study is to consider whether the perceptions of the instrumental dimension of ethical work climate of partners (owners) of public accounting firms differ from those of employees. Perceptions of ethical climate are based on the theory developed by Victor and Cullen [1, 2]. Professionals from five public accounting firms located in New York State participated in the study. Findings suggest partners’ perceptions of the instrumental dimension of ethical work climate differ from those of employees.
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