Computers, Ethics, And The Accountant
Main Article Content
Keywords
accountants, ethics, computer use
Abstract
This paper reports an empirical study of perceptions by accounting professionals, accounting faculty, and accounting students regarding ethics issues related to computing. Over 600 responses to a survey questionnaire were analyzed to identify possible differences due to group (professional, faculty, student), gender, and computer usage, in addition to interaction effects. Group and gender were both significant main effects. Because this study used many (41) short questions, it suggests further research using fewer, longer scenarios in order to isolate specific aspects of situations that clarify or muddy what should be appropriate action. The findings of this study can also be useful for expanding accountants’ awareness of ethical issues related to computer use.