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Article
Publication date: 18 October 2021

Ibrahim El-Sayed Ebaid

Undergraduate accounting program at Umm Al-Qura University in Saudi Arabia is a unique case. The program includes 147 credit hours of which 28 credit hours are religious courses…

Abstract

Purpose

Undergraduate accounting program at Umm Al-Qura University in Saudi Arabia is a unique case. The program includes 147 credit hours of which 28 credit hours are religious courses. This study aims to examine the effect of teaching these religious courses on students’ ethical perceptions and decisions.

Design/methodology/approach

A survey was conducted for a sample of accounting students at Umm Al-Qura University. The sample was divided into two groups; the first group includes students who did not study religious courses, while the second group includes students who study religious courses. The questionnaire contained three groups of questions that aimed to explore students’ perceptions of ethics in general, students’ perceptions of business ethics and explored their ethical attitudes regarding some accounting decisions that involve ethical dilemmas. Independent two-sample t-test and multiple regression analysis were used to determine whether the responses of the two groups were significantly different.

Findings

The findings of the study revealed that teaching religious courses led to an improvement in students’ perception of business ethics and an improvement in students’ ethical decision-making. However, the results of the independent sample t-test showed that this improvement was not significant. The results of the study also revealed that male students tend to make less ethical decisions than female students.

Research limitations/implications

The findings offer an indication for those responsible for managing the accounting program at Umm Al-Qura University to start developing the program so that some of the general religious courses are replaced with specialized courses in accounting ethics that focus directly on ethical dilemmas faced by the accountant when practicing the accounting profession.

Originality/value

This study contributes to the current literature related to examining the effect of teaching ethics courses on the ethical perception of accounting students by focusing on accounting students in Saudi Arabia as a context that has not been examined before.

Details

Society and Business Review, vol. 17 no. 3
Type: Research Article
ISSN: 1746-5680

Keywords

Article
Publication date: 6 February 2017

Marzlin Marzuki, Nava Subramaniam, Barry J. Cooper and Steven Dellaportas

The purpose of this paper is to examine the extent to which ethics education is incorporated in the curriculum by accounting academics (EXTENT) and its relationship with the

2017

Abstract

Purpose

The purpose of this paper is to examine the extent to which ethics education is incorporated in the curriculum by accounting academics (EXTENT) and its relationship with the following four factors: accounting academics’ attitudes towards ethics education (ATTDE); head of department support (HODS); peer support (PEERS); and accounting academics’ ethics teaching self-efficacy (ETSE).

Design/methodology/approach

The study utilises data from a questionnaire survey of 117 accounting academics in Malaysia and engages path analysis to test various hypothesised relationships.

Findings

The results indicate that ATTDE, HODS and PEERS have a significant and positive impact on accounting academics’ ETSE. The findings also suggest that ETSE and PEERS have a direct and positive impact on EXTENT. Overall, ETSE is found to be a significant mediating variable in the relationship between ATTDE, HODS, PEERS and EXTENT.

Research limitations/implications

The relatively small sample of 117 Malaysian accounting academics and the limited number of factors studied as drivers of ETSE, which limits generalisability of the results.

Practical implications

This paper is particularly useful for informing heads of departments and the regulatory and professional bodies of resourcing and fostering a work environment that supports peer support and interactions as well as knowledge resources that facilitate individual accounting academics’ to integrate ethics content in their courses or units.

Originality/value

The study is guided by Bandura’s (1977, 1997) self-efficacy theory and adapts Tschannen-Moran and Hoy’s (2001) teacher efficacy construct in understanding how accounting academic’s belief in one’s ability to complete tasks and achieve goals affects the level of integration of ethics in their courses.

Details

Asian Review of Accounting, vol. 25 no. 1
Type: Research Article
ISSN: 1321-7348

Keywords

Abstract

Details

Advances in Accounting Education Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-84950-872-8

Open Access
Article
Publication date: 22 May 2023

Tamara Poje and Maja Zaman Groff

To build public trust in the accounting profession, previous research studies have stressed the need for ethics education. This present research aims to investigate the effects of…

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Abstract

Purpose

To build public trust in the accounting profession, previous research studies have stressed the need for ethics education. This present research aims to investigate the effects of teaching ethics using the ethics education toolkit (EET) developed by the International Accounting Education Standards Board on accounting students’ moral judgment.

Design/methodology/approach

An experimental design was used to determine the effects of teaching ethics using the EET on moral judgment. Data were obtained using the multidimensional ethics scale questionnaire and analysed with multiple linear regression. Factor analysis was performed to obtain the four moral philosophies defined in the literature.

Findings

The results confirm that use of the EET improves the moral judgment of accounting students. The influence of utilitarianism and relativism on moral judgment was reduced, while the students’ ability to recognise violating an unwritten contract as an unethical act was improved. Contrary to expectations, the influence of justice on moral judgment decreased.

Practical implications

The study may benefit academics by showing positive outcomes of EET use. The EET is a well-developed teaching tool, also suitable for educators insufficiently qualified to develop their own ethics courses or facing time constraints.

Originality/value

The EET was developed to support implementation of ethics education in programmes for professional accountants. By investigating the applicability and effects of the tool in higher education, this study aims to develop moral judgment in accounting students before they enter the accounting profession.

Abstract

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-84855-377-4

Book part
Publication date: 23 June 2020

Andrew Ssemwanga and Enakshi Sengupta

The early twenty-first century saw a rise in corporate scandals with Enron and WorldCom grabbing the newspaper headlines. The Association to Advance Collegiate Schools in Business…

Abstract

The early twenty-first century saw a rise in corporate scandals with Enron and WorldCom grabbing the newspaper headlines. The Association to Advance Collegiate Schools in Business realized the significance of imparting education in ethics mainly to the students studying business management and thus a task force was established to examine and report on the current status of ethics education in business schools (Waples, Antes, Murphy, Connelly, & Mumford, 2009). The task force published a report that strongly advocated a course in business ethics that will help business management students cope with ethical dilemmas in their decision-making process. In Eastern Africa, Business Ethics as a subject of teaching and research has expanded at a significant level mainly in Uganda, Kenya, and Tanzania. This chapter presents an evaluation and critical discussion of current business ethics education in St Lawrence University in Uganda. The chapter will discuss issues related to teaching business ethics in an African context and the relevance of the subject to the current students enrolled in business courses and how it can contribute to promoting social responsibility through higher education.

Details

Civil Society and Social Responsibility in Higher Education: International Perspectives on Curriculum and Teaching Development
Type: Book
ISBN: 978-1-83909-464-4

Keywords

Article
Publication date: 4 September 2020

Solon Magrizos

While teaching of business ethics has been increasing in business schools worldwide, universities still face increasing pressure to do more to proactively defend and help avoid…

Abstract

Purpose

While teaching of business ethics has been increasing in business schools worldwide, universities still face increasing pressure to do more to proactively defend and help avoid unethical business practices and scandals calling for more responsible education. This study aims to examine teaching business ethics in light of recent technological advances (i.e. teaching via the use of digital devices) and well-established pedagogical practices.

Design/methodology/approach

This study uses a 2 × 2 experimental design examining the effect of active (vs passive) and presence (vs absence) of digital devices in student learning of 192 US students.

Findings

The findings suggest that the active learning scenario, the usage of laptops and phones helped students get higher results in the test compared to active learning with no digital devices or passive learning with digital devices.

Originality/value

Active learning practices such as group discussions and peer assessment or the flipped classroom approach make a difference for business ethics teaching where students need to develop inquiry and interest for the subject and engage in ethical dilemmas and real-life examples. Further, students in the active learning scenario performed better in knowledge tests when they were asked to use their digital devices.

Details

Journal of Global Responsibility, vol. 11 no. 4
Type: Research Article
ISSN: 2041-2568

Keywords

Article
Publication date: 1 December 2006

Pak K. Auyeung, Ron Dagwell, Chew Ng and John Sands

This study is an exploratory examination of cultural differences in accounting educators’ epistemological beliefs of accounting ethics education. It is motivated by a renewed…

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Abstract

This study is an exploratory examination of cultural differences in accounting educators’ epistemological beliefs of accounting ethics education. It is motivated by a renewed global interest in accounting ethics in recent years following the reported breaches of ethical conducts by individuals from different cultures. In Pratt’s model, conceptions of teaching should be an interdependent and internally consistent trilogy of beliefs, intentions and actions. The purpose of this empirical study is to sketch an outline of how accounting ethics education is broadly understood by accounting educators from three different cultural backgrounds, the Anglo‐influenced Australian, the Chinese and the Moslem‐dominated Malaysian. It explores the cross‐cultural variations in their epistemological beliefs of what to teach, objectives to achieve, the ethics educator, and the learning process. Results suggest that Australian and Malaysian accounting educators differed significantly in their epistemological beliefs on the source of knowledge as well as the acquisition of knowledge. Interestingly, there were no significant statistical differences in the epistemological beliefs held by participants in this study concerning other issues in accounting ethics education, i.e. the delivery of ethics education, transferability, goals of ethics education, separate course, and qualification.

Details

Accounting Research Journal, vol. 19 no. 2
Type: Research Article
ISSN: 1030-9616

Keywords

Open Access
Article
Publication date: 16 June 2023

Afeez Tunde Jinadu

Upholding assessment ethics are common concerns during annual public examination performance appraisal. Previous studies have focused more on examination stakeholder: testees…

Abstract

Purpose

Upholding assessment ethics are common concerns during annual public examination performance appraisal. Previous studies have focused more on examination stakeholder: testees outside proctors however, assessment ethics cannot be studied excluding proctors variables therefore, the study investigated consistency of a structural equation modelling of security, environment, professionalism, testing and assessment ethics.

Design/methodology/approach

Ex-post facto design was adopted. Simple random sampling technique was employed to choose 90 proctors drawn from 45 colleges. Proctors Examination Ethics Questionnaire (reliability = 0.86) was used to collect data for the study. Data collected were analysed using path analysis at 0.05 significant levels.

Findings

Out of the six hypothesised paths significantly explaining the consistency of the causal model. Test security, environment and professionalism accounted for both direct and indirect effects on assessment ethics. All model fit indices were established to explain testing and assessment model.

Research limitations/implications

Few proctor variables were studied, therefore assessment ethics may not be explained other than through proctor variables considered in this study.

Practical implications

Assessment ethics may not be violated if test security, testing environment and professionalism are not cared for during test administration as shown in the study.

Social implications

It added to knowledge base in ethical areas of assessment, a 21st-century proctors in upholding testing and assessment ethics, security, environment and professionalism are to be considered.

Originality/value

There was a positive causal effect of security, environment and professionalism on testing and assessment ethics among proctors in public examinations.

Details

Arab Gulf Journal of Scientific Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-9899

Keywords

Article
Publication date: 22 August 2007

Suzy Jagger and John Strain

The purpose of this research paper is to examine the early stages of a research project aimed at evaluating the pedagogic effectiveness of a teaching module in computing ethics.

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Abstract

Purpose

The purpose of this research paper is to examine the early stages of a research project aimed at evaluating the pedagogic effectiveness of a teaching module in computing ethics.

Design/methodology/approach

Scores of students' cognitive capabilities to make moral judgements were measured before and after they had taken the module by means of the “Defining Issues Test” (DIT). This is a standard test of students' capability to make moral judgement based on the work of Lawrence Kohlberg. Interviews were then used to help understand the results of the test.

Findings

Results revealed low mean scores of post‐conventional (P Score) thinking skills and wide variation in overall scores of capability for moral judgement. Interviews with the students about the course and the test revealed the importance of understanding students' beliefs about the importance of ethics in interpreting the results.

Research limitations/implications

Difficulties in matching “before and after” results for each subject limited the sample size in what was an early step in the overall research project.

Practical implications

The results point towards the importance of addressing students' own understanding of the importance of ethics when teaching computing ethics.

Originality/value

The paper reveals some of the limitations of tests of capabilities for moral judgement which rely on strongly individualistic notions of ethics. It enables a new appreciation to be made of the strengths and weaknesses of assessing student moral development in higher education in terms of cognitive factors.

Details

Journal of Information, Communication and Ethics in Society, vol. 5 no. 1
Type: Research Article
ISSN: 1477-996X

Keywords

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