A broad range of ethical decisions cross the desk of practicing accountants everyday. Rest and Narvaez (1994) theorized that ethical sensitivity is influenced by personal factors such as religion. Using Rest’s theory, this study found that workplace spirituality was positively related to ethical sensitivity and extrinsic religiosity was negatively related to ethical sensitivity. In additional analysis significant associations were found between the meaning an accountant ascribes to their job and ethical sensitivity. Significant differences in ethical sensitivity were also observed across the accountant’s role. The results of this study provide evidence that religion and spirituality are associated with ethical sensitivity in practicing accountants. While more research needs to be conducted in this important area, these results provide evidence that the profession should work towards fostering the intuitive links between ethical decision-making and the inner life of the accountant.
"The Intersection of Religiosity, Workplace Spirituality and Ethical Sensitivity in Practicing Accountants,"
Journal of Religion and Business Ethics: Vol. 3
, Article 4.
Available at: https://via.library.depaul.edu/jrbe/vol3/iss2/4