Perceived Ethical Crisis in Accounting Practices
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Date
2025-03-01
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Abstract
The paper attempts to analyse the fairly large primary data (N=132) gathered
from responses to 57 statements on ethical issues and accounting practices
administered on accountants including professionals, and accounting
educators as well. Seven different factors that emerge from respondent’s
acceptability of statements are identified by using Principal Component
Method and further verified and tested by Confirmatory Factor Analysis and
the Eigen Value analysis. The test for Internal Consistency (Cronbach’s alpha)
and Inter-rater Reliability (ICC2 test) of our instrument mirrors the
appropriateness and reasonability of this exploratory research. The perceived
concerns over accounting profession and their sensitivity on ethics in
accounting are measured across both groups using the non parametric
Levene’s for differences. Lastly the respondent demographics as potential
predictors of ethical perceptions are investigated through an empirical
estimation of Ordered Probit Model.