Ethical awareness, orientation and intentions of accounting students
Johl, Shireenjit, Jackling, Beverley and Wong, Grace 2008, Ethical awareness, orientation and intentions of accounting students, in AFAANZ/IAAER 2008 : Conference proceedings of the Accounting and Finance Association of Australia and New Zealand and International Association for Accouting Education and Research Conference, AFAANZ/IAAER, [Sydney, N.S.W.], pp. 1-33.
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Title
Ethical awareness, orientation and intentions of accounting students
AFAANZ/IAAER 2008 : Conference proceedings of the Accounting and Finance Association of Australia and New Zealand and International Association for Accouting Education and Research Conference
Editor(s)
[Unknown]
Publication date
2008
Conference series
Accounting and Finance Association of Australia and New Zealand and International Association for Accounting Education and Research Conference
Start page
1
End page
33
Publisher
AFAANZ/IAAER
Place of publication
[Sydney, N.S.W.]
Summary
This study investigates the ethical awareness and decision making of accounting students using three ethical decision making cases studies. Given the increased focus on ethics education by professional accounting bodies the study focuses on the differences in ethical decision making between students undertaking a final year ethics course with students who have not yet studied ethics in their accounting degree.
The study extends the work of Cohen et al. (1996) to incorporate individual background factors such as gender, residence and the study of ethics at university level in measuring ethical decision making.
The results show that there are significant differences between local and international students in ethical decision making possibly linked to cultural differences. The findings also lend strong support for the incorporation of ethics education in the curriculum given that the significant difference in the ethical decision making of students who had studied a compulsory ethics unit in their undergraduate degree program.