%0 Journal Article
%T Matching the 'Knowing what to do' and the 'Doing what you Know' in Ethical Decision-making
%A Chang-Yuan Loh
%A Jin Boon Wong
%J Australasian Accounting Business and Finance Journal
%D 2009
%I University of Wollongong
%X Corporate events in the past decades have contributed to a continued interest in the ethicaldecision-making of individuals in accounting. Much of the research in ethics and educationhave relied on the assumption that the individual¡¯s level of ethical development is related tohis/her ethical behavior. Adapting a simplified version of Thorne¡¯s (2000)prescriptive/deliberative reasoning in a cheat-to-gain business scenario, a survey of accountingstudents suggest that ethical development may not be related to behavior. In addition,consistent with Thorne (2001), results suggest that even if individuals may ¡®know what to do¡¯for the ideal ethical decision, they may not always actually choose that path or ¡®doing whatthey know¡¯.
%K ethical development
%K ethical behavior
%K prescriptive reasoning
%K deliberative reasoning
%U http://ro.uow.edu.au/aabfj/vol3/iss2/3