Abstract
Role morality can be defined as “claim(ing) a moral permission to harm others in ways that, if not for the role, would be wrong” (A. Applbaum: 1999, Ethics for Adversaries: The Morality of Roles in Public and Professional Life (Princeton University Press, Princeton, NJ) p. 3). Adversarial situations resulting in role morality occur most frequently in the fields of law, business, and government. Within the realm of accounting, professional obligations may place the accountant in a situation where he/she is susceptible to the pressures of role morality. If the accountant engages in acts consistent with role morality, significant harm to others may result. The current study represents an initial investigation into role morality in accounting and includes survey data from three samples of professionals: accountants, physicians, and attorneys. Results suggest that accountants generally do not agree that role morality is acceptable. Additionally, when compared to the groups of physicians and attorneys, physicians agree the least with role morality, while attorneys agree the most. Implications for practicing accountants and suggestions for future research into the theory of role morality are offered.
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Acknowledgments
The author would like to acknowledge the helpful comments of Jim Groff, Marshall Pitman, workshop participants at the University of Central Florida, the University of North Carolina Greensboro, the University of Texas at San Antonio, Villanova University, York University, and conference participants at the 2003 ABO Research Conference. The capable research assistance of Brian Daugherty is also recognized.
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Robin R. Radtke is currently an Assistant Professor at Florida Atlantic University. Dr. Radtke earned her Ph.D., at the University of Florida and has previously taught at the University of Houston, the University of Texas San Antonio, and Texas Tech University. Dr. Radtke’s main research interests are in the ever growing field of accounting ethics and she has been an editorial board member of Research on Professional Responsibility and Ethics in Accounting (formerly Research on Accounting Ethics) since 1995. She has published in various journals including Issues in Accounting Education, Behavioral Research in Accounting, Accounting Horizons, Research on Professional Responsibility and Ethics in Accounting, and others.
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Radtke, R.R. Role Morality in the Accounting Profession – How do we Compare to Physicians and Attorneys?. J Bus Ethics 79, 279–297 (2008). https://doi.org/10.1007/s10551-007-9380-x
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DOI: https://doi.org/10.1007/s10551-007-9380-x