The Accounting Ethics Course Reconsidered
نویسندگان
چکیده
The debate on the effect of teaching ethics to accounting students has continued for decades. Prior studies on the effects of covering specific types of content on student ethics, including ethics theory and professional codes with accounting-specific cases and examples, have produced mixed results. This study examines the impact of a semester long accounting ethics course which incorporates a formal ‘Ethics Education Framework and associated Toolkit’ on students’ ethical development The authors would like to acknowledge the students from UWEC who participated in the study, Dennis Bline (editor), and the reviewers, for their helpful comments that greatly improved this paper.
منابع مشابه
Making a difference with a discrete course on accounting ethics
Calls for the expansion of ethics education in the business and accounting curricula have resulted in a variety of interventions including additional material on ethical cases, the code of conduct, and the development of new courses devoted to ethical development (Lampe, 1996). The issue of whether ethics should be taught has been addressed by many authors (see for example: McDonald and Donleav...
متن کاملEthical Challenges in Accounting: an Indian Case
Accountant working in the private or public sector companies must remain impartial and loyal to ethical guidelines when reviewing a company or individuals financial records for reporting purposes. People are expecting a lot from the professional community and the quality of the complex services provided by the accounting profession have confidence. Of The information provided by accountants sho...
متن کاملAnalysis of Scientific Publications in the Field of Ethics in Accounting
Background: Scientific articles represent the efforts of researchers and are useful and valuable source of information and can be taken as a basis for scientific and performance analysis. The purpose of this research is to study the scientific production of the subject area of ethics in accounting. Method: This descriptive-analytical research examined 145 articles of the subject area of ethics ...
متن کاملA Longitudinal Study of Accounting Students’ Ethical Judgement Making Ability
This paper reports the effect of a moral education programme on the ethical judgement making ability of university students. The programme comprises two forms of intervention: a dedicated ethics course and subsequent practical training. A total of 113 accounting students from six Malaysian universities participated in a longitudinal study including three points of data collection, prior to an e...
متن کاملPositive psychological capital: The role of Islamic work ethics in Tehran Public Organizations
Swift development in economic aspects and the call for more concentration on the ethics in new era is taking considerations in the world. The aim of this study was the investigation of the impact of the Islamic work ethics and its aspects in every point of human being characters, especially in employees’ hope, resilience, optimism and efficacy, as the dimensions of Positive Psychological Capita...
متن کامل