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The central purpose of this study is to make an earnest attempt to gain an insight into how the
professional accountants form behavioural intention when faced with ethical issues and
dilemmas. Data were collected from the Practising Chartered Accountants (PCAs) of
Karnataka. A dilemma exists only when there is a choice or option. Sometimes, the ethical
dilemmas are not easy to resolve. If it is not possible to resolve the dilemma fully, one must
at least be aware that a compromise is being made. In making that decision (behavioural
intention) to choose or to compromise, it is important to recognise the issues germane to the
dilemmas. Accordingly, an attempt has been made to get an insight into the impact of one of
the normative factors, viz, idealism, on the behavioural intention formed by the Practising
Chartered Accountants (PCAs) of Karna

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