An exploratory study of awareness and intensity of ethical dilemmas: a comparative study between Sri Lankan and New Zealand accounting professionals
International Journal of Critical Accounting(2021)
摘要
Employing the theoretical perspective of moral awareness, in conjunction with Jones' (1991) intensity measures and previous findings of empirical studies, this study explores the ethical awareness of Sri Lankan and New Zealand accounting professionals. Responses were obtained for a series of seven vignettes through semi-structured interviews with 21 accounting professionals. Data was analysed using both quantitative and qualitative methods. The findings for the different types of vignettes suggest that culture does matter in the identification of an ethical dilemma in terms of moral intensity, and particularly, the magnitude of the consequences. In particular, Sri Lankans and New Zealanders' national cultures have a strong influence on specific vignettes, including bribery and unfair discrimination, with regard to their moral awareness. Systematic understanding of how cultural differences shape awareness of various ethical dilemmas will help accounting professionals have better preparedness against potential unethical behaviour.
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