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Keywords: Professional accountants
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Journal Articles
International Journal of Ethics and Systems (2025)
Published: 21 January 2025
...Ewurama Serwaa Owusu Mensah; Moses Ahomka Yeboah; Abraham Ansong Purpose The study aims to investigate the influence of critical socio-cultural factors common in developing countries on the ethical behaviour of professional accountants and the extent to which their self-control strengthens...
Journal Articles
International Journal of Ethics and Systems (2026) 42 (2): 418–450.
Published: 13 August 2024
...Ishwara P.; Naod Mekonnen Purpose The purpose of this study is to examine the influence of moral intensity on the ethical decision-making process of professional accountants based on a combined importance-performance map analysis (cIPMA). Design/methodology/approach Using partial least squares...
