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Selection-Socialization and the “Inverted-U” Phenomenon in Moral Reasoning of Accountants in Public and Industry Practice
Mohammad J Abdolmohammadi,
Bentley College
Donald L. Ariail, Texas A & M University – Kingsville
ABSTRACT. This paper extends the literature on selection-socialization theory and the “Inverted-U” phenomenon in the moral reasoning of accountants to those in government and private practice (collectively called industry). Since the literature is limited to public accountants on both issues and is mixed in its findings, we also use our extensive sample of practicing accountants to provide additional data for accountants in public practice. Using the Defining Issues Test to measure moral reasoning, we find no evidence of selection-socialization in promotions to higher ranks of public and industry practice. However, we find evidence of selection-socialization at the entry level, where the P-score of entry level accountants is significantly greater than those of the junior and higher ranks, suggesting that many accountants with higher moral reasoning turnover in the early years of practice.
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