Variability of Ethical Values within a Profession: a comparative study.

      Аннотация: As a financial consulting executive, Dr. Sieradzki performs interim position and special project work at hospitals and other provider-related sites that focus on "fixing" day-to-day financial operations. The interest in the topic of this study came as result of a shocking discovery at a community hospital that amounted to $100 million in accounting irregularities intentionally recorded by the previous CFO over a seven year period. Special journal entries were made that adjusted various accounts, such as capital assets, account receivables, supply and other expenses, to falsely improve the financial presentation of the hospital. The hospital employees as well as the community were devastated as result of extensive trust they had in their senior leadership that now jeopardized the long term viability of the hospital. Was there a personality trait that could have predicted this behavior?

Ключевые слова: decision making, Ethics, Leadership, Swartz Value Survey, CPAS, Accountants