The Influence of Professionalism and Perceived Threats on the Ethical Judgment of Accountants

Cueto S; Felices A; Fermin G J; EVELY GARCIA LINTAO; Reynoso J L

Authors

Cueto S Adventist University of the Philippines
Felices A Adventist University of the Philippines
Fermin G J Adventist University of the Philippines
EVELY GARCIA LINTAO ADVENTIST UNIVERSITY OF THE PHILIPPINES
Reynoso J L Adventist University of the Philippines

Keywords:

accountant, professionalism, perceived threats, ethical judgment

Abstract

This study examined the influence of professionalism and perceived threats on the ethical judgment of accountants. The study employed a descriptive correlational design and utilized a purposive sampling technique in gathering data from the 110 participants who have at least three years of working experience as accountants. The validated survey questionnaire was distributed after getting the approval of the Ethics Regulatory Board. The findings of the study indicate that self-interest, self-review, familiarity, and intimidation have a significant relationship to the ethical judgment of the accountants. Furthermore, self-interest, self-review, and intimidation as sub-variables of perceived threats emerged as the predictors of ethical judgment. Based on the results, the researchers recommend that accountants should be more aware of perceived threats that may affect their ability to create an unbiased ethical judgment. In order to gain a more comprehensive understanding on the ethical judgment of accountants, further investigation through a qualitative study is recommended in order have a differ understanding on the factors affecting the ethical judgment of accountants.

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