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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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.
Field of Research
150199 Accounting, Auditing and Accountability not elsewhere classified
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