A cross-company comparative study on value congruence of CPAs of selected auditing firms

Date of Publication

2008

Document Type

Bachelor's Thesis

Degree Name

Bachelor of Science in Accountancy

Subject Categories

Accounting

College

Ramon V. Del Rosario College of Business

Department/Unit

Accountancy

Defense Panel Member

Herminigilda E. Salendrez

Benedick G. Manalaysay

Abstract/Summary

This study assessed the level of congruence of value systems of Certified Public Accountants (CPAs) of Securities and Exchange Commission's (SEC) Category A auditing firms in the Philippines. The basic values CPAs prefer and the value system which influenced them in decision-making were carefully investigated. The value survey questionnaire, containing 36 values, developed and validated by Rokeach (1978) was used for this study. Four auditing firms in Makati participated in this study. Results showed that there was no significant difference therefore, value congruence existed between and among the CPAs in the selected auditing firms. Recommendations were also provided on how the results will be useful for the auditing firms, current and future CPAs, and future researchers.

Abstract Format

html

Language

English

Format

Electronic

Accession Number

CDTU013236

Shelf Location

Archives, The Learning Commons, 12F, Henry Sy Sr. Hall

Physical Description

142 leaves : ill. 28 cm. + 1 computer optical disc

Keywords

Accountants--Professional ethics; Accounting-- Moral and ethical aspects"

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