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To measure what is ethically important in the decisionmakingprocess for auditors as managers: the development of a multidimensional instrument
Kristianstad University, School of Health and Society.
2014 (English)Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

The article develops a multidimensional scale that measures to what extent different moral philosophical dimensions influence auditors’ decision-making in their managerial role. An additional aim was to explore if auditors perceive differences in the ethical decision-making process as managers and as auditors. The scale was developed based

on eight ethical dimensions from a priori theory. The scale was converted into a webbased questionnaire and sent to Swedish authorised auditors. Exploratory factor analysis (EFA) was used to test the scale, since it is a suitable method for scale development and early stages of research. The EFA indicates a five-dimensional scale; however, the eight-dimensional scale is to some extent supported, since two of the five dimensions, both connected to duties, are multidimensional in themselves. Hence, the study implies that the concept of duty is a wider concept in the auditing context than in moral philosophical theory, which could be explained by the nature of the profession and that auditors do not perceive a difference between the managerial and auditing role. However, since the study is limited to the Swedish auditing context, the scale needs to be tested in other geographical and cultural contexts. Other implications and suggestions for further research are also presented.

Place, publisher, year, edition, pages
2014. , 49 p.
Keyword [en]
Measuring ethical decision-making, moral philosophy, scale development, auditors, duty
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hkr:diva-12539OAI: oai:DiVA.org:hkr-12539DiVA: diva2:737205
Educational program
Degree of Bachelor of Science in Business and Economics
Supervisors
Examiners
Available from: 2014-08-19 Created: 2014-08-12 Last updated: 2014-08-19Bibliographically approved

Open Access in DiVA

Master Thesis(230 kB)324 downloads
File information
File name FULLTEXT01.pdfFile size 230 kBChecksum SHA-512
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Type fulltextMimetype application/pdf

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf