Ethics-related responses to specific situation vignettes: Evidence of gender-based differences and occupational socialization

This research presents findings from a study of gender- based differences i n an ethical decision situation. The study focuses on gender as it relates to situational factors and accounting experience. The primary element of in terest is how the gender of the actor (the person described in each vignett e) influences the evaluation/assessment of the ethical/unethical decisions. While previous research has provided evidence of ethical differences relat ing to the gender of the responding subjects, limited evidence has been pre sented relating to situational issues that may influence assessments of eth ical decisions. This research uses four accounting environment vignettes to survey the resp onses of accountants and accounting students to the ethical/unethical natur e of the actions that are taken. In addition, how likely the accountants be lieve they are to take the same actions is also surveyed. The subjects are a representative sample of practicing accountants in the U.S. and senior/gr aduate accounting majors at a state university in the southwestern United S tates. The survey finds that occupational socialization is occurring up to a point . When specific rules are violated or tested, males and females behave simi larly, thus illustrating that they have learned from their environment - oc cupational socialization. Alternatively, when gray areas are involved, they either tend to behave differently or assess the behavior of others differe ntly, pointing to evidence of gender socialization.