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1.
Some aspects of ethics and accounting education are explored in this research. Research findings suggest that there is strong support for the inclusion of ethics in business and accounting curricula. The majority of respondents who responded to the ethics coverage question think that ethics should be integrated with all accounting courses. Moreover, the respondents are of the opinion that there are four main objectives of accounting education. These are: broad-based education, development of balanced skills, development of moral values and practical-biased programmes. The respondents also suggested different ways of implementing these objectives. The study further reveals that in ethics teaching, real examples and case studies should be used. 相似文献
2.
Despite a wealth of prior research (e.g., Wynd and Mager, 1989; Weber, 1990; Harris, 1991; Harris and Guffey, 1991; McCabe
et al., 1991; Murphy and Boatright, 1994; Gautschi and Jones, 1998), little consensus has arisen about the goals and effectiveness
of business ethics education. Additionally, accounting academics have recently been questioned as to their commitment to accounting
ethics education (Gunz and McCutcheon, 1998). The current study examines whether accounting students' perceptions of business
ethics and the goals of accounting ethics education are fundamentally different from the perceptions of accounting faculty
members. The study uses a survey instrument to elicit student and faculty responses to various questions concerning the importance
of business ethics and accounting ethics education. Statistical analyses indicate that students consider both business ethics
and the goals of accounting ethics education to be more important than faculty members. Implications of these results for
accounting faculty members interested in accounting ethics education are discussed. 相似文献
3.
Timothy Dewhirst Wonkyong B. Lee Geoffrey T. Fong Pamela M. Ling 《Journal of Business Ethics》2016,135(1):161-175
In recent years, and in close connection with a number of well-known financial malpractice cases, public debate on business ethics has intensified worldwide, and particularly in ethics-unfriendly environments, such as Spain, with many recent fraud and corruption scandals. In the context of growing consensus on the need of balancing social prosperity and business profits, concern is increasing for introducing business (and particularly accounting) ethics in higher education curricula. The purpose is to improve ethical behaviour of future business people, and of accounting professionals in particular. In this study, from a sample of 551 business students at a Spanish university, the importance of accounting ethics is investigated. The aim of this paper is twofold. First, we attempt to examine students’ overall perceptions of business ethics in unfriendly environments and, specifically, their views on the importance and goals of accounting ethics education. Second, we intend to investigate whether potential differences in such perceptions depend on previous business ethics courses taken, gender, and age of students. Our results show that those students who have previously taken an ethics course are especially prone to considering that accounting education should include ethical considerations, and show greater interest in further introducing this subject in their curricula. These facts should encourage universities offering business degrees in ethics-unfriendly environments to extend the implementation of ethics courses in their curricula. Besides, significant differences in students’ perceptions on the importance of accounting ethics are found depending on their gender and age. In line with previous research findings, female and older students show more ethical inclinations than, respectively, male and younger students. Thus, ethics-unfriendly environments can be treated as contexts where general trends on students’ ethical attitudes are also clearly visible. This fact, together with the evidenced impact of ethics courses on students’ ethical inclinations, places ethics-unfriendly environments as crucial research settings for further inquiring into the nuances that help explain students’ attitudes towards accounting ethics and the role of ethics courses in business degree curricula. 相似文献
4.
James Poon Teng Fatt 《Journal of Business Ethics》1995,14(12):997-1004
Every profession requires special knowledge and skills, and each professional is expected to possess certain essential personal qualities. Likewise, in the accounting profession, accountancy students need to possess certain essential personal qualities that their employers look for. The growing concern over the ethics of professionals makes it important consider the perceptions of the public, students, and accountants of the values of accounts in the working world.A questionnaire was given to a sample population of 500 which included the public, accounting students, and accountants. The questionnaire was designed to examine the personal qualities of accountants. From this study, the perceptions of the personal qualities of accountants are that accounts should be ethical and have integrity. These perceptions reflect the importance of ethics in the accounting profession. On other qualities, the public differ in perception from that of the students and accountants.James Poon Teng Fatt is a lecturer in Business Communication in the School of Accountancy and Business, Nanyang Technological University. His areas of research and interest are accounting education, entrepreneurship, and English for specific purposes. 相似文献
5.
David E. Desplaces David E. Melchar Laura L. Beauvais Susan M. Bosco 《Journal of Business Ethics》2007,74(1):73-87
Recent highly publicized ethical breaches including those at Enron and WorldCom have focused attention on ethical behavior
within the accounting profession. At the heart of the debate is whether ethical attitudes of accountants are to blame. Using
a nationally representative sample of accounting practitioners and a multidisciplinary student sample at two Southern United
States universities, we compare sample responses to 25 ethically charged vignettes to test whether they differ. Overall, we
find no significant difference – even for a specific “accounting tricks” vignette, which resembles the Enron and WorldCom
situations. We do find, however, that the practitioners were more accepting of vignettes that involved physical harm (PH)
to individuals and those that were legal (but ethically questionable). We postulate that accounting practitioners may apply
a legalistic framework to their assessment of the acceptability of each vignette. Focusing on an “accounting tricks” vignette,
we also find no significant difference between auditors and institutional practitioners compared to all other types of accountants
in the sample. We conclude that ethical attitudes of accounting practitioners do not differ significantly by specialty area.
Tisha L. N. Emerson is an Assistant Professor of Economics at Baylor University in Texas. In addition to business ethics,
Professor Emerson has published articles in the areas of environmental economics and economic education. She teaches courses
in environmental economics, international trade, intermediate microeconomics and microeconomic principles.
Stephen J. Conroy is an Associate Professor of Economics at the University of San Diego in California. In addition to business
ethics, Professor Conroy has published articles in the areas of economic development and demography, economics of education
and economics of aging. He teaches courses in managerial economics at both the graduate and undergraduate level, as well as
undergraduate courses in urban and regional economic development, intermediate microeconomics and principles of micro- and
macroeconomics.
Charles W. Stanley is an Associate Professor of Accounting at Baylor University in Texas. In addition to business ethics,
Dr. Stanley has published articles in the areas of financial accounting, managerial accounting, auditing, accounting systems,
tax, and professional ethics for accountants. He has also authored several on-line continuing education courses for CPAs including
one that meets the Texas State Board of Accountancy requirements for continuing education by Texas CPAs. He teaches courses
in auditing, ethics, financial accounting and managerial accounting in the MBA program at Baylor. 相似文献
6.
Edwin M. Epstein 《Journal of Business Ethics》2002,38(1-2):91-96
During the past decade many individuals have sought to create a connection between their work persona and their religious/spiritual persona. Management education has a legitimate role to play in introducing teachings drawn from our religious traditions into business ethics and other courses. Thereby, we can help prepare students to consider the possibility that business endeavors, spirituality and religious commitment can be inextricable parts of a coherent life. 相似文献
7.
Ethical Commitment,Financial Performance,and Valuation: An Empirical Investigation of Korean Companies 总被引:1,自引:0,他引:1
A variety of stakeholders including investors, corporate managers, customers, suppliers, employees, researchers, and government
policy makers have long been interested in the relationship between the financial performance of a corporation and its commitment
to business ethics. As a subject of research, the relations between business ethics and corporate valuation has yet to be
thoroughly quantified and investigated. This article is an effort to amend this inadequacy by demonstrating a statistically
significant association between ethical commitment and corporate valuation measures. Consistent with anecdotal evidence, we
have found a significant association between the ethical commitment of Korean companies and their valuation on the Korean
stock market. However, the result reveals that the association between ethical commitment and financial performance is not
significantly supported.
Tae Hee Choi received Ph.D. from the Ohio State University, Ohio, USA. Presently working as Assistant Professor in accounting
at the KDI School of Public Policy and Management. Research interests are business ethics, capital market, financial accounting,
managerial accounting, and valuation.
Jinchul Jung received Ph.D. from Kent State University, Ohio, USA. Presently working as Assistant Professor of Business Administration
Department in the College of Business at Chosun University. Research interests are business ethics, family-supportive program,
and organizational commitment. 相似文献
8.
M. R. Mathews 《Journal of Business Ethics》1995,14(8):663-671
The accounting profession has regarded itself as ethical ever since the first modern professional accounting body was founded in the second half of the 19th Century. However, the code by which members have bound themselves have been professional ethics codes, which are more concerned with the relationship between professional and professional, or professional and client, than that of the professional and society as a whole. Recently, a number of educational programmes have been developed which attempt to go beyond the limited view of professional ethics, and into the field of ethics and professionalism. These programmes are based on an application of the work of Kohlberg and that of Rest. In the opinion of the author these aspects of ethics and professionalism are important developments, which need to be followed up by the development of social accounting, which would be a practical demonstration of ethical concerns by members of the accounting profession. This aspect of business ethics is outlined in the chapter.Professor M. R. Mathews is Professor of Accountancy and Associate Dean in the Faculty of Business Studies, Massey University, New Zealand. Professor Mathews has academic qualifications in accountancy, economics and education and is a Fellow of the Centre for Social and Environmental Accounting Research at the University of Dundee, Scotland. 相似文献
9.
Steven Dellaportas 《Journal of Business Ethics》2006,65(4):391-404
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, J.: 1996]. The issue of whether ethics should be taught has been addressed by many authors [see for example:
Hanson, K. O.: 1987; Huss, H. F. and D. M. Patterson: 1993; Jones, T. M.: 1988–1989; Kerr, D. S. and L. M. Smith: 1995; Loeb,
S. E.: 1988; McDonald, G. M. and G. D. Donleavy: 1995]. The question addressed in this paper is not whether ethics should
be taught but whether accounting students can reason more ethically after an intervention based on a discrete and dedicated
course on accounting ethics. The findings in this paper indicate that a discrete intervention emphasising dilemma discussion
has a positive and significant effect on students’ moral reasoning and development. The data collected from interviews suggest
that the salient influences on moral judgement development include: learning theories of ethics particularly Kohlberg’s theory
of cognitive moral reasoning and development; peer learning; and moral discourse. The implications from the findings in this
study suggest that moral reasoning is responsive to particular types of ethics intervention and educators should carefully
plan their attempts to foster moral judgement development. 相似文献
10.
Stephen E. Loeb 《Journal of Business Ethics》1991,10(2):77-84
This article explores five important issues relating to the evaluation of ethics education in accounting. The issues that are considered include: (a) reasons for evaluating accounting ethics education (see Caplan, 1980, pp. 133–35); (b) goal setting as a prerequisite to evaluating the outcomes of accounting ethics education (see Caplan, 1980, pp. 135–37); (c) possible broad levels of outcomes of accounting ethics education that can be evaluated; (d) matters relating to accounting ethics education that are in need of evaluation (see Caplan, 1980, p. 136); and (e) possible techniques for measuring outcomes of accounting ethics education (see Caplan, 1980, pp. 144–49). The paper concludes with a discussion of the issues under consideration.
Dr. Stephen E. Loeb is Professor and Chairman of Accounting and the Ernst & Young Alumni Research Fellow at the University of Maryland at College Park. He has authored or co-authored a number of articles that have appeared in journals such as The Accounting Review, Journal of Accounting Research, Accounting Horizons, Journal of Business Ethics, The Journal of the American Medical Association, and Issues In Accounting Education. Dr. Loeb is co-editor of the Journal of Accounting and Public Policy. 相似文献