Ethical Traits of Accountants and Accounting Trainees

Maria Krambia-Kapardis
cyprus university of Technology
Cyprus

Anastasios Zopiatis
Cyprus University of Technology
Cyprus

andreas Kapardis
cyprus University

Abstract:
Accountants are expected to have personal values and high levels of moral reasoning in order to withstand client pressures and deliver independent professional judgment. However in the recent two decades this profession has faced a credibility and confidence crisis due to the avalanche of corporate collapses and international scandals. In order to improve the credibility of the profession it is important to study the traits that qualified and trainee accountants consider important. These traits were developed by Maccoby (1976a) and surveyed on marketers, business managers, freshly qualified accountants, and business students all in the U.S. In this study, qualified accountants across all levels and trainee accountants studying to become Chartered or Certified Accountants are surveyed.