Notes
1 Ethical commitment differs significantly (but overlaps
to some extent) from a construct investigated quite
frequently in accounting and management literature,
namely, professional commitment (e.g. Aranya et al.,
1981; Dwyer et al., 2000; Wallace, 1995). Professional
commitment is typically defined as the attachment that
individuals form to their profession (Hall et al., 2005).
According to Porter et al. (1974), professional commitment
comprises three (overlapping) elements, that is to
say adherence to the goals and values of the profession,
willingness to exert considerable effort on behalf of the
profession, and intention to maintain membership in the
profession.