Construct · 1 fields · 1 citations

selection-socialization in accounting firms: a standalone construct

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selection-socializationin accounting firms1 CONSTRUCTSelection-socializationPONEMON · AUDITING

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Auditing

the pattern in which audit firms promote and retain people whose moral reasoning matches senior managers', so average ethical reasoning is lower at higher ranks.

In auditing, selection-socialization in accounting firms refers to the pattern in which audit firms promote and retain people whose moral reasoning matches senior managers', so average ethical reasoning is lower at higher ranks. This meaning comes from Ponemon (1992) in Accounting, Organizations and Society.[1]

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Nearby constructs

audit1 fields · 2 citationsanchor · a standalone constructpattern4 fields · 5 citationsjingle · one word, four constructsreasoning6 fields · 17 citationsjingle · one name, six constructs

References

  1. Ponemon, L. A. (1992). Ethical reasoning and selection-socialization in accounting. Accounting, Organizations and Society, 17(3-4), 239-258. https://doi.org/10.1016/0361-3682(92)90023-l

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