Ethics is rules orstandards governing the conduct of a person or the members of a profession. Thefirst method uses survey as a way of getting information of the ethics. Whenusing this method, Buchan give people questionnaire to obtain theseinformation. The survey is divided by in 2 phase, Phase I and Phase II. InPhase I, the participants received a survey with general instructions and anoutline of method for developing a code name for anonymity.
In Phase II theparticipants received a packet of information that includes a letter, generalinstructions and the survey instrument. They have to ensure the color coding ofthe packet matches the first phase. Inthis method, the theory that was discovered is deontological ethics. Thisethics applies to accountants because they have to maintain a fair andconsistent relationship with all their clients in order to finish a task. Theymust also ensure that they are following through with their commitments. If theydo not do this, clients will lose trust in them and it will be difficult forthem to finish a task easily. However, this method were not considerednecessary because the sample appeared reasonable.
Therefore, theresearcher use the measurement as the research method to study well about theethics. The first measurement used is the use of vignettes. The measurement isused in business ethics to observe the behaviors of interest in a field. Secondmeasurement is the theory of planned behavior.
This approach is used to measurethe components of the theory of planned behavior follows the framework outlinedby Ajzen and Fisbein. Thirdly, attitudes were used to measure directly by usingscale basis method. In this method, higher score shows a ethical behaviorintention. Forth would be the subjective norms. This is a belief-based measurethat have been widely used. The items needed to carry out this construct arerespondents were asked the following questions, ‘Most people who are importantto me think I should or should not perform the behavior described in thevignette, Most people who are important to me will look down on me if theyperform the behavior described in the vignette, and No one who is important tome thinks it is OK to perform the behavior described in the vignette.’ Fifthwould be perceived behavioral control.
Sixth measurement would be moralsensitivity. This method helps to know the background of the ethical dilemmaand they are required to respond the 10 items that were used to measure. Seventhwould be instrumental ethical climate. This is questionnaire created by Victorto measure the levels of reliability. Eighth would be Intension. Respondents wereasked several question regarding the unethical behavior and a higher scoreshows the ethical behavioral intensions. Ninth would be the methods variance. Thismethod is used to investigate the relationship between the data collected andthe methods used.
Tenth would be the common method variance. This is apotential way to give the best explanation regarding the use of self-reports. Thelast but not the least would be the social desirability bias. This measurement showsthe difficulties encountered in ethics research. Another ethical theory thatwere used is Categorical Imperative.
This theory explained that if anaccountant is upholding a high moral standard, they tend to encourage thepeople working for them. Another theory that was found is the Virtue Ethics. Itsays that an accountant can be what they want ro be in their profession. Theyshould be the best accountant by being honest, avoid harming other, followingthe rules and regulations and having integrity. Ethics focuses on solving withgood or bad, right or wrong and a person’s responsibilities or problems. Ingeneral, ethics is made up of smaller parts of rules and regulations, values,research, moral principles, ethical practices and rules of conduct that allwork together to build the moral fabric of society.