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The role of uncertainty and loss-framing in ethical decision-making by accountants
Mini Dissertation (MBA)--University of Pretoria, 2021.
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2021
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| _version_ | 1867613624093114368 |
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| access_status_str | Open Access |
| author2 | Rabinowitz, David |
| author_browse | Rabinowitz, David |
| author_facet | Rabinowitz, David |
| collection | Thesis |
| dc_rights_str_mv | © 2021 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Mini Dissertation (MBA)--University of Pretoria, 2021. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/81317 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:39:05.758Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2021 |
| publishDateRange | 2021 |
| publishDateSort | 2021 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/81317 The role of uncertainty and loss-framing in ethical decision-making by accountants Rabinowitz, David u19410892@mygibs.co.za Hockey, Igor Bruno UCTD Ethical decision-making Loss-framing Gain-framing Uncertainty Accountants 2 Mini Dissertation (MBA)--University of Pretoria, 2021. In line with the rules applying to all directors of a company, accountants also have the fiduciary duty to act ethically in all their decision-making. However, the widely-publicised cases of accounting fraud and misrepresentation of financial information is eroding public confidence in accountants. In order to address the topic of the role of uncertainty and loss framing in ethical decision-making by accountants, the researcher decided to apply a quantitative experimental research design in this study to collect primary data. This research design comprised three experimental groups, amounting to a total sample size of 167 accountants. The primary research was supported by secondary research, which included key literature on behavioural economics, prospect theory, various ethical decision-making frameworks, and the ethical positioning questionnaire. The present study revealed that situations framed negatively on the actions and behaviour of accountants, and where there was a perceived likelihood of a financial loss, there was a greater likelihood among accountants to consider unethical decision-making. Conversely, uncertain situations were unlikely to induce unethical decision-making. The study also explored the personal moral philosophy construct of taxonomy to determine if it can differentiate the extent of ethical behaviour between absolutists and situationists. Although the study established that there were some differences between the ethical behaviour of those found among absolutists and those identified among situationists, the results were not conclusive enough to clearly differentiate their ethical behaviour. However, the key contribution of this research is that it identified which framed decisions are more likely to result in unethical decisions being made by accountants and which framed situations are not likely to result in unethical decision-making. Gordon Institute of Business Science (GIBS) MBA Unrestricted 2021-08-17T08:13:43Z 2021-08-17T08:13:43Z 2021-09 2021 Mini Dissertation Hockey, IB 2021, The role of uncertainty and loss-framing in ethical decision-making by accountants, MBA Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/81317> S2021 http://hdl.handle.net/2263/81317 en © 2021 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | UCTD Ethical decision-making Loss-framing Gain-framing Uncertainty Accountants 2 The role of uncertainty and loss-framing in ethical decision-making by accountants |
| title | The role of uncertainty and loss-framing in ethical decision-making by accountants |
| title_full | The role of uncertainty and loss-framing in ethical decision-making by accountants |
| title_fullStr | The role of uncertainty and loss-framing in ethical decision-making by accountants |
| title_full_unstemmed | The role of uncertainty and loss-framing in ethical decision-making by accountants |
| title_short | The role of uncertainty and loss-framing in ethical decision-making by accountants |
| title_sort | role of uncertainty and loss framing in ethical decision making by accountants |
| topic | UCTD Ethical decision-making Loss-framing Gain-framing Uncertainty Accountants 2 |
| url | http://hdl.handle.net/2263/81317 |