Public Accountants' Perceptions of Ethical Work Climate: An Exploratory Study of the Difference Between Partners and Employees within the Instrumental Dimension

The purpose of this study is to consider whether the perceptions of the instrumental dimension of ethical work climate of partners (owners) of public accounting firms differ from those of employees. Perceptions of ethical climate are based on the theory developed by Victor and Cullen (1, 2). Professionals from five public accounting firms located in New York State participated in the study. Findings suggest partners' perceptions of the instrumental dimension of ethical work climate differ from those of employees. Findings suggest a relationship between the instrumental dimension (based on self-interest) and unethical behavior (9, 10). Forte (8) found a relationship between management levels and ethical climate type. The purpose of this study is to consider whether public accounting firm partners' percep- tions of instrumental climate differ from those of the firm's employees. The second section of this paper discusses the theoretical development of ethical work climate, the initial studies that produced the ECQ and the research that demon- strates support for the empirically determined dimensions. An overview of studies examining the relationship between ethical climate and other constructs is also provided. The third section outlines the research methods and the final sec- tion discusses data analysis and results.