TY - JOUR
T1 - Ethical decision-making of tax accountants
T2 - examining the relative effect of religiosity, re-enforced tax ethics education and professional experience
AU - Kportorgbi, Holy Kwabla
AU - Kwakye, Teddy Ossei
AU - Aboagye-Otchere, Francis
N1 - Publisher Copyright:
© 2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license.
PY - 2022
Y1 - 2022
N2 - This paper investigates the relative effect of re-enforced tax ethics education (RTEE), religious commitment and professional experience on ethical decision-making (EDM). Survey data from 356 tax accountants were analysed using the partial least square structural equation modelling technique. The study found that intra-religious commitment predicts EDM, but inter-personal religious commitment does not predict EDM. Further, all three examined variables concurrently influence EDM, but RTEE is the most influential EDM variable. The findings of this study should energise tax practice organisations to re-enforce tax ethics education among their officers and guide the assignment of officers to ethically sensitive tax engagements. The paper contributes to Kant’s theory of morality.
AB - This paper investigates the relative effect of re-enforced tax ethics education (RTEE), religious commitment and professional experience on ethical decision-making (EDM). Survey data from 356 tax accountants were analysed using the partial least square structural equation modelling technique. The study found that intra-religious commitment predicts EDM, but inter-personal religious commitment does not predict EDM. Further, all three examined variables concurrently influence EDM, but RTEE is the most influential EDM variable. The findings of this study should energise tax practice organisations to re-enforce tax ethics education among their officers and guide the assignment of officers to ethically sensitive tax engagements. The paper contributes to Kant’s theory of morality.
KW - Ethical decision-making
KW - professional experience
KW - re-enforced tax ethics education
KW - religious commitment
KW - tax ethics
UR - http://www.scopus.com/inward/record.url?scp=85142809091&partnerID=8YFLogxK
U2 - 10.1080/23311975.2022.2149148
DO - 10.1080/23311975.2022.2149148
M3 - Article
AN - SCOPUS:85142809091
SN - 2331-1975
VL - 9
JO - Cogent Business and Management
JF - Cogent Business and Management
IS - 1
M1 - 2149148
ER -