Ethics their clients in order to finish a

Ethics is rules or
standards governing the conduct of a person or the members of a profession. The
first method uses survey as a way of getting information of the ethics. When
using this method, Buchan give people questionnaire to obtain these
information. The survey is divided by in 2 phase, Phase I and Phase II. In
Phase I, the participants received a survey with general instructions and an
outline of method for developing a code name for anonymity. In Phase II the
participants received a packet of information that includes a letter, general
instructions and the survey instrument. They have to ensure the color coding of
the packet matches the first phase.  In
this method, the theory that was discovered is deontological ethics. This
ethics applies to accountants because they have to maintain a fair and
consistent relationship with all their clients in order to finish a task. They
must also ensure that they are following through with their commitments. If they
do not do this, clients will lose trust in them and it will be difficult for
them to finish a task easily. However, this method were not considered
necessary because the sample appeared reasonable.

Therefore, the
researcher use the measurement as the research method to study well about the
ethics. The first measurement used is the use of vignettes. The measurement is
used in business ethics to observe the behaviors of interest in a field. Second
measurement is the theory of planned behavior. This approach is used to measure
the components of the theory of planned behavior follows the framework outlined
by Ajzen and Fisbein. Thirdly, attitudes were used to measure directly by using
scale basis method. In this method, higher score shows a ethical behavior
intention. Forth would be the subjective norms. This is a belief-based measure
that have been widely used. The items needed to carry out this construct are
respondents were asked the following questions, ‘Most people who are important
to me think I should or should not perform the behavior described in the
vignette, Most people who are important to me will look down on me if they
perform the behavior described in the vignette, and No one who is important to
me thinks it is OK to perform the behavior described in the vignette.’ Fifth
would be perceived behavioral control. Sixth measurement would be moral
sensitivity. This method helps to know the background of the ethical dilemma
and they are required to respond the 10 items that were used to measure. Seventh
would be instrumental ethical climate. This is questionnaire created by Victor
to measure the levels of reliability. Eighth would be Intension. Respondents were
asked several question regarding the unethical behavior and a higher score
shows the ethical behavioral intensions. Ninth would be the methods variance. This
method is used to investigate the relationship between the data collected and
the methods used. Tenth would be the common method variance. This is a
potential way to give the best explanation regarding the use of self-reports. The
last but not the least would be the social desirability bias. This measurement shows
the difficulties encountered in ethics research. Another ethical theory that
were used is Categorical Imperative. This theory explained that if an
accountant is upholding a high moral standard, they tend to encourage the
people working for them. Another theory that was found is the Virtue Ethics. It
says that an accountant can be what they want ro be in their profession. They
should be the best accountant by being honest, avoid harming other, following
the rules and regulations and having integrity. Ethics focuses on solving with
good or bad, right or wrong and a person’s responsibilities or problems. In
general, ethics is made up of smaller parts of rules and regulations, values,
research, moral principles, ethical practices and rules of conduct that all
work together to build the moral fabric of society.