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Ethical decision-making of accounting students : evidence from an Australian setting

Johl, Shireenjit, Jackling, Beverley and Wong, Grace 2012, Ethical decision-making of accounting students : evidence from an Australian setting, Journal of business ethics education, vol. 9, pp. 51-78.

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Title Ethical decision-making of accounting students : evidence from an Australian setting
Author(s) Johl, ShireenjitORCID iD for Johl, Shireenjit orcid.org/0000-0001-5412-9000
Jackling, Beverley
Wong, Grace
Journal name Journal of business ethics education
Volume number 9
Start page 51
End page 78
Total pages 27
Publisher NeilsonJournals Publishing
Place of publication Edinburgh, Scotland
Publication date 2012
ISSN 1649-5195
2044-4559
Keyword(s) ethics
Multidimensional Ethics Scale
accounting curriculum
Summary This study investigates accounting students’ ethical decision-making judgments and behavioral intentions. The Multidimensional Ethics Scale (MES) was used to measure the extent to which a hypothetical behavior was consistent with three moral criteria (Moral Equity, Relativism and Contractualism). The study specifically tests the differences in ethical decision-making between students who have been exposed to a dedicated ethics unit of study compared with students who have not studied ethics. The influences of culture and gender on students’ ethical decision-making are also addressed in the study. Ethical decision-making was assessed via three case studies describing moral dilemmas that an individual, business or professional person might face. The results provide support for the MES and the value added from incorporating a dedicated ethical decision-making unit in the accounting curriculum. The results also support prior evidence of gender bias and the impact of cultural differences on ethical decision-making.
Language eng
Field of Research 150199 Accounting, Auditing and Accountability not elsewhere classified
Socio Economic Objective 950402 Business Ethics
HERDC Research category C1 Refereed article in a scholarly journal
Persistent URL http://hdl.handle.net/10536/DRO/DU:30050540

Document type: Journal Article
Collections: Faculty of Business and Law
School of Accounting, Economics and Finance
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