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The effect of the work environment on accounting students' moral reasoning and development

Dellaportas, Steven 2002, The effect of the work environment on accounting students' moral reasoning and development, in Proceedings of the 14th Asian-Pacific Conference on International Accounting Issues, [Asian-Pacific Conference on International Accounting Issues], [Los Angeles, Calif.], pp. 1-29.

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Title The effect of the work environment on accounting students' moral reasoning and development
Author(s) Dellaportas, Steven
Conference name Asian-Pacific Conference on International Accounting Issues (14th : 2002 : Los Angeles, Calif.)
Conference location Los Angeles, Calif.
Conference dates 23-26 Nov. 2002
Title of proceedings Proceedings of the 14th Asian-Pacific Conference on International Accounting Issues
Editor(s) [unknown]
Publication date 2002
Start page 1
End page 29
Publisher [Asian-Pacific Conference on International Accounting Issues]
Place of publication [Los Angeles, Calif.]
Keyword(s) Cooperative Education
Selection Socialisation
Accounting Ethics
Accounting Education
Summary Puxty et al. (1994) claim that professional accountants are induced to act ethically through two aspects of their socialisation, the education process, and the influence of work experience and role models who show what it means to be ethical. The education of accountants is not simply a matter of becoming technically competent, it is also a process of internalising accepted norms of professional conduct. Student accountants learn acceptable behaviour by learning the principles of good conduct in their education, and receiving advice and observing what significant others do in the workplace. The purpose of this paper is to explore the effect of the work environment on accounting students moral reasoning and development by comparing the DIT P-scores of accounting students pre and post cooperative education. Cooperative eduction is an industry placement program where students are required to work in commerce and industry for one year. Findings indicate that DIT P-scores decrease during cooperative education suggesting that accounting students, whilst in the work environment, do not reason according to their capability as measured by their pre-test scores.
Language eng
Field of Research 150199 Accounting, Auditing and Accountability not elsewhere classified
Socio Economic Objective 950402 Business Ethics
HERDC Research category E1.1 Full written paper - refereed
Copyright notice ©2002, The Authors
Persistent URL http://hdl.handle.net/10536/DRO/DU:30036846

Document type: Conference Paper
Collections: School of Accounting, Economics and Finance
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Every reasonable effort has been made to ensure that permission has been obtained for items included in DRO. If you believe that your rights have been infringed by this repository, please contact drosupport@deakin.edu.au.