| This study has extended research in the field of accounting ethics by applying the theory of reasoned action and its extension, the theory of planned behavior, to the examination of ethical v. unethical choices in work related situations made by Certified Management Accountants (CMAs), The theory of reasoned action (Ajzen & Fishbein, 1980) states that behavior is determined by intentions, which is a function of attitude towards the behavior and subjective norms, the social influence placed on an individual to perform or not perform the behavior. The theory of planned behavior (Ajzen, 1985) extends the theory of reasoned action by adding the variable perceived behavioral control to the model, the easier the performance of the behavior, the more likely the behavior.; A survey methodology was used and respondents were asked to self-report behavior based on two scenarios that depicted unethical accounting behavior in work-related situations. The standard measures of intentions, attitude towards the behavior, subjective norms, and perceived behavioral control, as developed by Ajzen and Fishbein (1980) and Ajzen and Madden (1986) were used in the questionnaire. The respondents in this study consisted of 303 CMAs in the six New England states of Maine, New Hampshire, Vermont, Massachusetts, Connecticut, and Rhode Island.; Based on this study, it can be determined that the theory of reasoned action and the theory of planned behavior provide a theoretical explanation for decision-making by Certified Management Accountants in New England. The results of this study indicate that the theory of reasoned action and the theory of planned behavior can be used in predicting the intention to perform a behavior or make a decision. In addition, the results provide considerable support for the theories by confirming that beliefs are the ultimate source of attitude towards the behavior, subjective norm, and perceived behavioral control. |
