标题:Public Accountants' Perceptions of Ethical Work Climate: An Exploratory
Study of the Difference Between Partners and Employees within the
Instrumental Dimension
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.