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Book part
Publication date: 16 October 2015

David J. Burns, James A. Tackett and Fran Wolf

This study examines the effectiveness of instruction in accounting ethics as measured by the impact of that instruction on the incidence of student plagiarism in a college…

Abstract

This study examines the effectiveness of instruction in accounting ethics as measured by the impact of that instruction on the incidence of student plagiarism in a college writing assignment.

This study avoids the potential problems inherent in measuring Machiavellianism via a psychological questionnaire by using a “reverse methodology,” whereby Machiavellianism is assessed directly from behavior.

The results support past research suggesting that traditional collegiate ethical education may not affect students’ ethical choices. The findings also suggest that increasing penalties for ethical failures may be an effective means of deterring students and business professionals from engaging in inappropriate activities.

This study supports the use of a behavioral measure of Machivellianism as a means of evaluating the effectiveness of alternative instructional methods in ethics. This behavioral approach is superior to the traditional questionnaire methodology because Machivellianism is judged based on actual behavior rather than having students respond to hypothetical and often stereotyped ethical cases, whereby the student can provide an artificial response that will be viewed favorably by the evaluator.

The findings suggest that higher education needs to recognize the relevance of factors beyond mere ethical education when preparing students for the ethical challenges they will face in the business world.

This paper employs a unique “reverse methodology” to measure Machiavellianism. This reverse methodology has greater external validity in quasi-experimental ethical studies because the results can be extrapolated to real-world scenarios where there is a cost to behaving ethically.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78441-666-9

Keywords

Article
Publication date: 22 September 2022

Rachel Wai-Yi Cheung, Rakesh Kumar Agrawal and Sachin Choudhry

The purpose of this study is twofold: to investigate the correlation between the perception of respondent accountants (N = 164) on ethics elements and their demographic…

Abstract

Purpose

The purpose of this study is twofold: to investigate the correlation between the perception of respondent accountants (N = 164) on ethics elements and their demographic factors and to examine the gap between the expectations of employers (accountants) and the coverage of ethics in the education of professional accountants.

Design/methodology/approach

Both qualitative and quantitative methods were used to collect the data. An analysis of the relevant documents (syllabi and codes of ethics) was conducted to generate and group appropriate items that represent ethics themes. This led to 17 themes such as integrity, conflict of interest, ethics theories and resolving ethical dilemma. Using inputs from the qualitative study and relevant literature, a questionnaire was framed for the quantitative phase of this study.

Findings

Within accounting ethics education, more emphasis and awareness is required on the themes of integrity, independence, corruption and insider trading. Four categories emerge for the ethics themes related to education in accounting: “Integrity to Accounting Profession”, “Regulatory Compliance”, “Practical Ethical Issues” and “Sense of Responsibility”. The results of this study reveal there are gaps between ethics education and accountants’ expectations. It is found that accountants perceive more virtue-related elements be put in accounting education.

Practical implications

This study will make accounting educators, accountants and accounting professional associations to be more aware and work together to bridge this gap as well as contribute to a more effective ethics education for accountants in Hong Kong.

Originality/value

End of education is character and not merely the acquisition of intellectual prowess. With Aristotle’s wisdom and the learnings from the many corporate scandals, it would be safe to conclude that education should result in nurturing hearts and character and not just the transfer of worldly knowledge. While there are many studies focusing on perceptions about ethics, ethics education of business students or academics, there are hardly any studies available on accounting professionals’ perceptions on ethics education, especially in Hong Kong. The authors found that accountants want more virtue-related ethics elements included in accounting education.

Details

International Journal of Ethics and Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9369

Keywords

Article
Publication date: 30 August 2022

Youmna Soliman El-Sherbiny, Noha El-Bassiouny and Hadeer Hammad

The purpose of this conceptual paper is to present a framework for the interplay between ethics education and consumer wisdom for future empirical research. The paper aims…

Abstract

Purpose

The purpose of this conceptual paper is to present a framework for the interplay between ethics education and consumer wisdom for future empirical research. The paper aims to conceptualize the influence marketing ethics education has on students as consumers, not as future marketing executives per se due to the little literature that exist in this direction. By tackling this research gap, this paper extends the understanding of the social cognitive theory. It examines the role marketing ethics education plays in enhancing students' moral attentiveness and ethical awareness, which consequently shape their consumer wisdom.

Design/methodology/approach

The proposed conceptual framework is based on theoretically observing and analyzing the possible interrelations between ethics education and consumer wisdom.

Findings

This research offers multiple research propositions to examine these interrelationships through future empirical research.

Practical implications

The value of this paper lies in its potential importance for policymakers and marketing educators. Shedding light on this relationship is beneficial to educational institutions and the means by which courses' curricula are designed. Consequently, students will be equipped with the right foundation to become more ethical and wiser consumers.

Originality/value

This conceptual paper extends the research in the field of consumer behavior and marketing education. It employs the reciprocal causation model of Bandura's (1986) social cognitive theory to consumer wisdom; a novel construct in the field of consumer behavior. This opens an array to understanding the potential role of ethics education as a potential antecedent in shaping consumer wisdom. The study also explores the prospective mediating role of moral attentiveness and ethical awareness to the conceptualized relationship.

Details

Management & Sustainability: An Arab Review, vol. 2 no. 1
Type: Research Article
ISSN: 2752-9819

Keywords

Article
Publication date: 30 August 2022

Xu Wang, Xin Feng and Kaixuan Guo

Quantitative analysis of existing literature is conducted to compare the textual features of ethics education in science and technology under the broad theme of ethics in…

Abstract

Purpose

Quantitative analysis of existing literature is conducted to compare the textual features of ethics education in science and technology under the broad theme of ethics in science and technology. On this basis, the authors reveal the research hotspots and topic evolution in this field, and propose development suggestions in conjunction with the 5W theory.

Design/methodology/approach

In this paper, the authors visualize the graph and quantify the indicators in four aspects: time series, institutional collaboration, author co-authorship, and research hotspots.

Findings

Compared to ethics of science and technology, the research results in the field of ethics of science and technology education are limited. There is still room for improvement in the low density of cooperation between authors and institutions. The research themes are focused on theoretical discussions and countermeasure research. At present, the reform of ethics of science and technology is still in its infancy and has not yet formed a perfect system for education and personnel training. It is necessary for research on the ethical theory of technology to provide theoretical support.

Originality/value

In the context of sustainable development strategies, it is beneficial to explore the path of pedagogical optimization of ethics of science and technology in this study. This includes the maintenance of a good research environment and the realization of a healthy development in the field of science and technology.

Details

Library Hi Tech, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-8831

Keywords

Article
Publication date: 16 October 2007

Beverley Jackling, Barry J. Cooper, Philomena Leung and Steven Dellaportas

Given the calls for increased ethics education following recent corporate collapses, this paper aims to examine the significance of ethical issues that challenge the…

20377

Abstract

Purpose

Given the calls for increased ethics education following recent corporate collapses, this paper aims to examine the significance of ethical issues that challenge the profession and, more specifically, professional accounting bodies.

Design/methodology/approach

The study assesses the perceptions via an online survey of 66 professional accounting bodies worldwide in respect of ethical issues, potential causes of ethical failure and the need for ethics education.

Findings

Respondents identified a number of important challenges including conflicts of interest, earnings management and whistle‐blowing. The findings also demonstrate strong support for participation in prescribing the nature of ethics education by members of professional accounting bodies.

Research limitations/implications

The results of this study are based on feedback from 41 per cent of member bodies of the International Federation of Accountants (IFAC). Despite a number of follow‐up reminder notices, some regions are under‐represented in the responses to the survey distributed to the (then) 160 member bodies of IFAC. Geographic isolation and language limitations contributed to the failure to gain a higher response rate.

Practical implications

The findings demonstrate that professional bodies support ethics education at the pre‐ and post‐qualifying levels of education and a willingness to take an active role in promoting ethics education to their members.

Originality/value

By addressing member bodies' attitudes to ethics education, this paper fills a gap in prior literature that has been restricted to addressing the attitudes of academics, students and business organisations.

Details

Managerial Auditing Journal, vol. 22 no. 9
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 15 June 2012

Hussein J. Hejase and Hassana Tabch

The purpose of this paper is to closely assess the level of business ethics education in one of the Lebanese educational institutions, namely the American University of…

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Abstract

Purpose

The purpose of this paper is to closely assess the level of business ethics education in one of the Lebanese educational institutions, namely the American University of Science and Technology (AUST) through shedding light on how the Faculty of Business and Economics' curriculum is set to meet the national and regional markets' requirements of sound business education.

Design/methodology/approach

Descriptive, analytical and statistical analyses are used in this study.

Findings

The study reveals several factors that affect business ethics education at AUST, namely students' ethics literacy and ethical perceptions, students' attitudes towards ethical issues, ethics and personal actions, personal morality, religious and ethical business conducts. This is in addition to the impact of formal business ethics education as implemented in the university's curriculum.

Research limitations/implications

Several insights could be inferred from this study. First, business ethics could be taught if a comprehensive formal and purposeful direction exists in an institution to make students internalize their perception of business ethics. Accordingly, the Faculty of Business and Economics is recommended to provide formal coverage of an ethics chapter in all business fields, and objectively expose the differences in applications as related to culture and national preferences; and third, reinforce the use of case studies on ethics dilemmas and make such studies obligatory for all majors. Another insight that is considered an important outcome of the study is its academic contribution to the few publications found on the subject matter in Lebanon and the region. Its results can be used by Middle Eastern educational institutions to analyze the reported western ethics' know how and practices and perform a series of research projects to address the differences between these two cultures in perception, applicability, sensitivity to beliefs and their influence on the way business is conducted in Lebanon and the surrounding Arab nations. Finally, this paper is an eye opener to the fact that individual's religious entity and beliefs may make a difference in the formation of ethical judgment and decision making. However, further research studies on the latter issue is needed, knowing that Lebanon is considered a mosaic religious community with 18 different official religions.

Practical implications

The findings presented in this research can be used by Middle Eastern as well as by Western academicians, managers, employees, and students as an eye opener to the implications of business ethics education on decision making.

Originality/value

The paper adds to the minimal body of knowledge of business ethics education in the Middle East; and its findings constitute a catalyst for further research on how ethics education enhances students' future decision making in the real world.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. 5 no. 2
Type: Research Article
ISSN: 1753-8394

Keywords

Abstract

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-0-76231-367-9

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…

1078

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

Article
Publication date: 1 November 2007

Kiymet Tunca Caliyurt

Ethics education in accounting has become more of an issue after the Enron collapse. The aim of the study is to evaluate the importance given to accounting ethics education

1554

Abstract

Purpose

Ethics education in accounting has become more of an issue after the Enron collapse. The aim of the study is to evaluate the importance given to accounting ethics education in business schools in Turkey and to discuss the possible problems by comparing the results with developed countries.

Design/methodology/approach

For the evaluation of the ethics education in Turkey, a questionnaire was sent to all accounting departments of business schools.

Findings

In this study low rates of ethics education in Turkey were found but, if an academician has received accounting ethics education, he/she is shown to be more likely to teach ethics.

Originality/value

These experiences would be a good guide for Turkish academics for development of ethics education in accounting programmes of business schools.

Details

Social Responsibility Journal, vol. 3 no. 4
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 22 March 2011

Seleshi Sisaye

There is limited research that utilizes the consequential‐conflictual (CC) approaches, which utilized radical orientation of double loop, second order and reorientation of…

3525

Abstract

Purpose

There is limited research that utilizes the consequential‐conflictual (CC) approaches, which utilized radical orientation of double loop, second order and reorientation of organizational learning strategies. Both the functional‐institutional (FI) and CC approaches are integrated with the sustainability and ecological resources management literature. The aim of this paper is to fill this research gap.

Design/methodology/approach

The paper applies FI and CC sociological approaches.

Findings

This paper's contribution to the managerial auditing education literature is based on the proposition that ethics education can improve the moral and ethical reasoning of auditors, when the educational processes incorporate both the FI and CC sociological organizational learning strategies. The paper suggests that ethics education in auditing could benefit from experiential teaching methods utilized in allied applied disciplines of medicine, engineering, and educational psychology.

Research limitations/implications

Sociological approaches have been commonly applied in behavioral managerial accounting and control systems research. This paper extends the FI and CC framework to ethics education in managerial auditing research.

Practical implications

The subject of accounting ethics education is important to auditors. When accounting ethics education utilizes both the FI and CC teaching approaches, the managerial auditing education processes become interactive and cooperative by bringing experiential organizational experiences to the classroom.

Originality/value

Accounting ethics education is shaped by ecological and environmental sustainability concerns. Recently, business school interest and growth in sustainability management has contributed to the integration of ethics education in managerial auditing and accounting contexts, overcoming the shortcomings accounting programs experienced from stand‐alone ethics courses.

Details

Managerial Auditing Journal, vol. 26 no. 3
Type: Research Article
ISSN: 0268-6902

Keywords

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