Examination of Moral Development within Public Accounting by Gender, Staff Level, and Firms

Contemporary Accounting Research, Vol. 14, No. 4, pp. 653-668, 1997

Posted: 24 Feb 2008

See all articles by Richard A. Bernardi

Richard A. Bernardi

Roger Williams University - Gabelli School of Business; Roger Williams University

Donald F. Arnold

Union Graduate College - School of Management

Abstract

This study extends prior research on the average level of moral development in public accounting by examining five large accounting firms and three staff levels. This study is important because it highlights the need to include auditors from several firms in research designs, provides evidence of differences in moral development among public accounting firms, and profiles the professions' average level of moral development for three levels. The data are from 494 managers and seniors (204 females and 290 males) from five Big Six firms. Using the Defining Issues Test (Rest, 1979a) to measure moral development, several results were noted. First, the results indicate a difference in the average level of moral development among firms, suggesting that use of subjects from only one firm inhibits the generalizability of findings regarding moral development. Second, female managers are at a significantly higher average level of moral development than male managers. In fact, the average scores for male managers fell between those expected for senior high school and college students. The data suggest that a greater percentage of high-moral-development males and low-moral-development females are leaving public accounting than their respective opposites. These results indicate that the profession has retained, through advancement, males who are potentially less sensitive to the ethical implications of various issues. The analysis also indicates that Kohlberg's (1969) theory of moral development is not biased towards the thought processes of females since female auditors did not score lower on the Defining Issues Test.

Suggested Citation

Bernardi, Richard A. and Arnold, Donald F., Examination of Moral Development within Public Accounting by Gender, Staff Level, and Firms. Contemporary Accounting Research, Vol. 14, No. 4, pp. 653-668, 1997, Available at SSRN: https://ssrn.com/abstract=1097185

Richard A. Bernardi (Contact Author)

Roger Williams University - Gabelli School of Business ( email )

Bristol, RI 02809
United States

Roger Williams University ( email )

Bristol, RI 02809
United States

Donald F. Arnold

Union Graduate College - School of Management ( email )

80 Nott Terrace
Schenectady, NY
United States

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