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Translated Title

The Basis for Judging the Ethicity of Actions: Do Students in Different Fields of Study Assume Different Philosophical Constructs?

Please Note:

This article is in Slovenian.

Ključne besede

etika, računovodstvo in revizija, moralni filozofski konstrukti, večdimenzionalna etična lestvica, multipla regresijska analiza

Keywords

ethics, accounting and audit, moral philosophical constructs, multidimensional ethical scale, multiple regression analysis

Povzetek

Članek preučuje razlike med podlagami pri presoji etičnosti izbranih dejanj med spoloma in med študenti računovodstva in revizije ter ostalimi smermi poslovnih in ekonomskih ved. Empirični del temelji na multipli regresijski analizi na vzorcu 144 študentov prvega letnika univerzitetne smeri Ekonomske fakultete v Ljubljani. Ugotovili smo, da se pri študentih kot statistično značilne izkažejo različne podlage za presojanje etičnosti glede na pet filozofskih konstruktov tako med spoloma kot tudi med študijskimi smermi. Ženske etičnost dejanja presojajo predvsem glede na konstrukt pravičnosti, medtem ko je pri moških pomen pravičnosti manj izrazit. V primerjavi z drugimi študijskimi smermi študenti računovodstva in revizije etičnost presojajo predvsem z vidika izpolnjevanja pravil, pogodb in obljub (konstrukt kontraktualizem).

Abstract

This paper examines differences in the basis for judging the ethical acceptability of selected actions between genders and between accounting and auditing students and other business and economics majors. The empirical part is based on multiple regression analysis on a sample of 144 first-year students at the Faculty of Economics, University of Ljubljana. We found that students' different bases for judging ethics in relation to the five philosophical constructs were statistically significant both between genders and between fields of study. Females primarily assess the ethics of an action based on the construct of justice, while the importance of justice is less prevalent among males. Compared to the other fields of study, auditing students evaluate ethics primarily in terms of compliance with rules, contracts, and promises (construct of contractualism).

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