The influence of ethical dilemmas in the accounting

The influence of ethical dilemmas in the accounting

In this study a theoretical model of five dimensions is explained – Rest (1986) ethical decision making process; Jones (1991) moral intensity; need for cognition; personal attributes and financial information - in order to understand the conditions that lead policymakers to manipulate informatio...

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Bibliographic Details
Main Authors: Hugo Palácios, Joaquim Sant´ana Fernandes, Cristina Gonçalves, Gabriela Gonçalves, Cátia Sousa
Format: Article
Language:English
Published: University of the Algarve - ESGHT - CIEO 2017-07-01
Series:Tourism & Management Studies
Subjects:
ethics
utility
accounting
behavioural
need for cognition
Online Access:https://tmstudies.net/index.php/ectms/article/view/972/pdf_62

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