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"
Recommended Citation
Adarna, E. G., Clemente, M. I., Cruz, J. D., & Po, D. T. (2008). A cross-company comparative study on value congruence of CPAs of selected auditing firms. Retrieved from https://animorepository.dlsu.edu.ph/etd_bachelors/13992