세무전문가의 윤리적 민감도에 영향을 미치는 요인 = The Factors that Influence Tax Professionals' Ethical Sensitivity

다국어 초록 (Multilingual Abstract)

Ethical sensitivity triggers the entire ethical decision－making process. In order for tax professionals to make more ethical decisions, they must first recognize that ethical issues are relevant in their decisions. Unfortunately, ethical sensitivity has not been widely researched.
This study examines the role of ethical sensitivity in ethical decision－making by examining the decisions of tax professionals. Utilizing Hunt and Vitell's(1986) General Theory of Ethics, a model of ethical sensitivity was constructed and empirically tested. In this study, four factors are examined that affect tax professionals' ethical sensitivity. The four factors that were examined include job satisfaction, role conflict, professional commitment, and the existence of the certified tax accountant's license.
To measure the ethical sensitivity, a refined survey instrument based on prior researches. The sample of tax professionals in this study was consisted of not only licensed tax specialists but also other tax professionals like tax practitioners in the firms.
Using survey data and multivariate analysis of variance, this study analyzed whether these four factors significantly affect tax professionals' ethical sensitivity. To test the significance of covariates, this study also used multivariate analysis of covariance.
The multivariate analysis of variance results indicated that job satisfaction and the existence of the certified tax accountant's license positively influenced tax professionals' ethical sensitivity. Role conflict negatively affected tax professionals' ethical sensitivity as expected. According to the multivariate analysis of covariance, only the sex variable influenced the tax professionals' ethical sensitivity.
The above results are encouraging in that finding several factors that affect tax professionals' ethical sensitivity. In addition, the results of this study should enable policy makers and tax researchers to more clearly understand tax professionals' ethical sensitivity and varibles that influence it.

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