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Cognitive-contingency theory and the study of ethics in accounting

  • Behavioral Aspects Of Business Ethics
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Abstract

Ethics research in Accounting has not proceeded beyond the descriptive level while, at the same time, ethics is a vital part of accounting decisions to the point where professional codes of etherics are necessary. A theoretical model is offered using cognitive and contingency (field) theories to gain insight into how ethical considerations enter into accounting decisions. Propositions are generated so that the use of ethics in accounting decisions can be predicted.

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Authors and Affiliations

  1. E. Clairborne Robins School of Business, University of Richmond, 23173, VA, USA

    James A. Schweikart

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  1. James A. Schweikart
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James A. Schweikart, Ph.D. CPA, is associate professor of accounting at the University of Richmond. He received his doctorate in international business and is a member of the American Institute of Certified Public Accountants. Dr. Schweikart's research focus is primarily on cross-cultural impacts on usage of financial information.

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Schweikart, J.A. Cognitive-contingency theory and the study of ethics in accounting. J Bus Ethics 11, 471–478 (1992). https://doi.org/10.1007/BF00870558

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  • DOI: https://doi.org/10.1007/BF00870558

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