抄録
It is a well established principle that all professional bodies are autonomous; independent of influence from government or commercial interests. This paper will examine the statistical analysis following the recent councilor election of the Japanese Institute of Certifies Public Accounts (JICPA) by using correlation ratio. Currently, JICPA prohibits all the IT-based election campaign means such as e-mails and WebPages. As a result, the majority of JICPA members were not able to make informed decisions on who would be the most suitable candidate. This paper will critically examine data that clearly shows a correlation among 5 groups, 4 of the most recognized firms (namely, PwC, Deloitte, KPMG, E&Y) and a medium-small group, to the elected council member positions . The correlation ratio was as high as 0.74 suggesting that JICPA members tend only to vote for their work colleagues in their firms. The uniqueness of this paper is to apply correlation ratio analysis to professional ethical behavior.
