Variability of ethical values within a profession: A comparative study of CPAs in different client environments

by Sieradzki, Deborah A., Ph.D., CAPELLA UNIVERSITY, 2009, 72 pages; 3354963


CPAs are typically hired in private industry as a result of their training and oath to maintain honesty and integrity. This study was conducted to evaluate if the professional code of ethics has a continuing influence to accountants after leaving the public arena, or has the influence of the private industry culture influenced a significant change to their values. The purpose of the study was to identify the value types by organization type by comparing healthcare industry CPAs working in the private healthcare industry for providers and CPAs specializing in healthcare public accounting and related consulting. Research identified a self-reporting survey instrument developed by Shalom H. Schwartz that could evaluate CPAs working in different client environments. The survey ranks the importance of 44 values representing 10 value types.

AdviserJay Avella
Source TypeDissertation
SubjectsAccounting; Ethics; Management
Publication Number3354963

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