Search results

1 – 10 of over 38000
Click here to view access options
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

Click here to view access options
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…

Downloads
19987

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

Click here to view access options
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…

Downloads
1228

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

Click here to view access options
Book part
Publication date: 9 October 2006

Stephen E. Loeb

Abstract

Details

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

Click here to view access options
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…

Downloads
1041

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

Click here to view access options
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

Downloads
1521

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

Click here to view access options
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…

Downloads
3411

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

Click here to view access options
Book part
Publication date: 5 December 2014

Noor Syamilah Zakaria and Jane Warren

This chapter highlights the perspectives, examples, and applications on the current trend in teaching and learning counseling ethics education in a more effective way. The…

Abstract

This chapter highlights the perspectives, examples, and applications on the current trend in teaching and learning counseling ethics education in a more effective way. The trend utilizes inquiry-based learning concept and educational activities to foster counselor education training programs fast-forward in meeting the social demands and global challenges. The discussion is based on the theme emerged from an interpretive case study research conducted by the authors, in addition to the insightful literature authored by the profound educators and counseling researchers, globally. Teaching and learning counseling ethics education is an integrative effort and is more than just content acquisition from textbooks. In addition, the inquiry-based teaching and learning approach can be a tool in finding solutions for authentic problems through in-depth investigations while learning counseling ethics education. This chapter hopefully will improve counselor educators’ ability, strengthen counselor education training programs’ capability, and expand counseling students ethical competency; for creating innovations and adaptations in teaching and learning counseling ethics education, utilizing inquiry-based learning toward enhanced professional ethical practice in counseling realm.

Details

Inquiry-Based Learning for the Arts, Humanities, and Social Sciences: A Conceptual and Practical Resource for Educators
Type: Book
ISBN: 978-1-78441-236-4

Click here to view access options
Article
Publication date: 17 May 2011

Leanne Morris and Greg Wood

This paper aims to propose a model of ethics education for corporate organizations framed as an holistic approach to the problem of how to teach ethics.

Downloads
3139

Abstract

Purpose

This paper aims to propose a model of ethics education for corporate organizations framed as an holistic approach to the problem of how to teach ethics.

Design/methodology/approach

As a conceptual/viewpoint piece, this paper recognizes that for ethics education to be successful, individuals and corporations must have an appreciation of their role in the society at large. In addition, there needs to be preparedness on the part of the corporation to engage in an ethical manner with the marketplace with which it interacts.

Findings

Ethics education should not exist in a vacuum, that is just within the organization, but it should reflect the values of the organization as they impact upon and are impacted upon by society in general.

Research/limitations/ implications

This model is predicated on a belief that organizations must craft their ethics education program with as much care and enthusiasm as they craft their strategic plan. The employees are the organization's representatives and they need to be made as clear as one can make them as to the ethical philosophy of the company and what is expected of them. Adults have a capacity for greater reasoning and reflection on their life experiences than children and thus the concept of “andragogy” provides a more satisfactory method to fashion education programs for adults than some more traditional methods that focus on training and not education.

Practical implications

When considering the ethics education of its employees, corporations need to place that education in context as it relates to the organization and the wider society as a whole. It is suggested that an ethics education program needs to provide a framework for understanding the concepts of ethics and moral development. Using this framework as the basis for the education offered, the education program is then expanded into an examination of a range of ethical issues presented in a variety of ways.

Originality/value

This paper proposes an integrated way to approach ethics education that ensures that the antecedents of the program are considered in the context of the ethics of individuals, the society and in turn the organization, hence the holistic approach.

Details

European Business Review, vol. 23 no. 3
Type: Research Article
ISSN: 0955-534X

Keywords

Click here to view access options
Article
Publication date: 1 March 2006

Kiymet Tunca Caliyurt and David Crowther

Accounting is a social science. Recent developments in society have necessitated new regulations in accounting and required accountants to apply these regulations. In this…

Abstract

Accounting is a social science. Recent developments in society have necessitated new regulations in accounting and required accountants to apply these regulations. In this context, it is argued that accounting academics should revise their course material to educate students more appropriately to the current environment. After several accounting scandals in the world, especially in the USA, ethics course in business schools have become required by accounting related institutions like the American International Certified Public Accountants (AICPA) and the Association of Advance Collegiate Schools of Business (AACSB). It is aimed to educate more ethical students by integrating ethics into accounting programs and thereby it is hoped / expected that it will be possible to reduce the level of fraud in the accounting world with more ethics educated accountants. A similar level of pressure is not seen with regard to fraud education in business schools. We argue however that even if an accountant behaves ethically, he/she should know how to behave when faced with fraud in the business environment and so needs knowledge about fraud detection, fraud prevention, fraud investigation and fraud reporting. In the business schools of USA and Europe, fraud education has started to take its deserved place in the curriculum and research centers on fraud are being opened by universities. The Association of Certified Fraud Examiner (ACFE), which is the largest nongovernmental organization in the world with 31.000 members, supports universities and accounting academicians with different facilities like courses and books. ACFE supports 295 universities where there is at least 3 credit courses under the name of fraud examination in USA. The other nongovernmental organization which supports fraud education in the accounting programs is the American Instituation of Certified Public Accountants (AICPA). Turkey, IFAC member and candidate member of the European Union, tries to follow recent developments in the world of accounting. Even if there is no pressure by any institution, Caliyurt (2003) noted that 55.3% of the accounting academicians teach about ethics in their accounting courses. This study aims to determine the importance of fraud education as taught by Turkish accounting academicians to accounting students in public and private business schools. As the result it is found that 50% of the accounting academician teach about fraud in their accounting courses but, unfortunately, only 7.1 % of them had education on fraud during their personal education.

Details

Social Responsibility Journal, vol. 2 no. 3/4
Type: Research Article
ISSN: 1747-1117

Keywords

1 – 10 of over 38000