hig.sePublications
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard-cite-them-right
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • sv-SE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • de-DE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Application of moral norms in accounting as communication: How self-efficacy may impact on morality
Department of Business, Economics and Law, Centre for Research on Economic Relations, Mid Sweden University, Sundsvall, Sweden.ORCID iD: 0000-0002-4436-5920
2013 (English)In: ARSP. Archiv für Rechts- und Socialphilosophie, ISSN 0001-2343, E-ISSN 2363-5614, Vol. 99, no 1, p. 95-114Article in journal (Refereed) Published
Abstract [en]

Accounting ethics is a growing field which is devoted to how ethical norms are perceived, understood, and how they affect behavior of professional accountants and auditors. The fi eld concerns what legal sociology could define as the effectiveness of a set of norms. The present study adopts a Luhmann-inspired theoretical framework and questions three assumptions that are common among the main thrust of empirical research on accounting ethics. This study proposes that the effectiveness of ethical norms in accounting as the outcome of self-assessments, client-assessments and peer-assessments in which the ethical norms operate as a communication system. The perceived utility of the system of ethical norms appears to the individual as dependent on how capable the individual believes him/herself to be at communicating with the environment through ethical terminology. This system-theoretical definition of the effectiveness of ethical norms in accounting allows new research questions to be asked regarding how ethical norms become a viable alternative for solving accounting problems in practice.

Place, publisher, year, edition, pages
2013. Vol. 99, no 1, p. 95-114
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hig:diva-23092Scopus ID: 2-s2.0-84873933754OAI: oai:DiVA.org:hig-23092DiVA, id: diva2:1060115
Available from: 2013-03-01 Created: 2016-12-16 Last updated: 2022-09-16Bibliographically approved

Open Access in DiVA

No full text in DiVA

Scopus

Authority records

Svanberg, Jan

Search in DiVA

By author/editor
Svanberg, Jan
In the same journal
ARSP. Archiv für Rechts- und Socialphilosophie
Business Administration

Search outside of DiVA

GoogleGoogle Scholar

urn-nbn

Altmetric score

urn-nbn
Total: 433 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard-cite-them-right
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • sv-SE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • de-DE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf