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Issue 5(1), October 2010 -- Paper Abstracts
Girard  (p. 9-22)
Cooper (p. 23-32)
Kunz-Osborne (p. 33-41)
Coulmas-Law (p.42-46)
Stasio (p. 47-56)
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JOURNAL OF LEADERSHIP, ACCOUNTABILITY AND ETHICS


Religion and Accounting Ethics: A Comparison of Two Studies


Author(s): Angela Busila

Citation: Angela Busila, (2014) "Religion and Accounting Ethics: A Comparison of Two Studies," Journal of Leadership, Accountability and Ethics, Vol. 14, Iss.4, pp. 117-122

Article Type: Research paper

Publisher: North American Business Press

Abstract:

This paper will compare two studies that sought to find motivating factors for ethical decision-making in new and emerging accounting professionals. The two studies, Christensen, Rees, and Barnes (2006) and Busila (2014) both used identification with a religion as an attribute. Existing literature in business ethics tends to point to religious affiliation as an indicator that a person will exhibit ethical decision-making. The purpose of this paper is to discuss the similarities and differences between the two studies and present a recommendation for effective accounting ethics pedagogy based on findings in the two studies.