Date Added: Feb 2011
The current economic crisis coupled with corporate scandals may have impacted the future leadership of newly staffed accountants. As a result, it may be of some benefit to see if the ethical perceptions among newly staffed accountants were affected by the unethical decision-making of some key corporate leaders. The purpose of this paper therefore, was to explore the ethical perceptions among newly staffed accountants in light of the unethical behaviors of some corporate leaders. This paper explores the stages of the theory of moral development by Lawrence Kohlberg using Victor and Cullen's Ethical Climate Questionnaire (ECQ).