Perceptions on role morality of accountants in small and medium export enterprises in Metro Manila and how selected factors affect them

• Main Authors: Ang, Alddon Christner C., Aragon, Gabrielle Denise A., Cu, Leah Francine C., Pagaspas, Angelyne Milagros H.
• Format: text
• Language: English
• Published: Animo Repository 2009
• Subjects: Accountants; Business ethics; Small business
• Online Access: https://animorepository.dlsu.edu.ph/etd_bachelors/14704
• Institution: De La Salle University

Role morality can be defined as claim(ing) a moral permission to harm others in ways that, if not for the role, would be wrong. This study focuses on determining the perceptions on role morality of accountants in small and medium export enterprises in Metro Manila and how selected factors affect them. To investigate these issues, 91 accountants completed and returned the survey. An explanatory research was utilized in the study and the McNemar test, Logit regression and Fisher's Exact Test were used for data analysis. Findings show that role morality does exist and the accountant-respondents do not agree with it. Further, several factors such as age, work experience, number of seminars, and job satisfaction were found to be significant in influencing the accountant-respondents perception on role morality.