This study is not without limitations.
The first limitation is regarding the choice of respondents.
As the study focused only on accountants, the results may not be appropriate to generalize to other professions.
Secondly, the vignette adopted from prior studies are not real-life cases,
hence care still needs to be taken when interpreting the results as some respondents may not have experienced the situations before.
Thus, the findings may not reflect the real ethical attitudes of accountants