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
Author(s) Johl, Shireenjit
Jackling, Beverley
Wong, Grace
Conference name Accounting and Finance Association of Australia and New Zealand and International Association for Accouting Education and Research Conference (2008 : Sydney, N.S.W.)
Conference location Sydney, N.S.W.
Conference dates 6-8 Jul. 2008
Title of proceedings 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
Total pages 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.

Language eng
Field of Research 220102 Business Ethics
Socio Economic Objective 950402 Business Ethics
HERDC Research category E1.1 Full written paper - refereed
Copyright notice ©2008, AFAANZ/IAAER
Persistent URL http://hdl.handle.net/10536/DRO/DU:30024267

Document type: Conference Paper
Collection: School of Accounting, Economics and Finance
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