Ethical awareness, orientation and intentions of accounting students
conference contribution
posted on 2008-01-01, 00:00authored byShireenjit Johl, B Jackling, Grace Wong
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.
History
Event
Accounting and Finance Association of Australia and New Zealand and International Association for Accouting Education and Research Conference (2008 : Sydney, N.S.W.)
Pagination
1 - 33
Publisher
AFAANZ/IAAER
Location
Sydney, N.S.W.
Place of publication
[Sydney, N.S.W.]
Start date
2008-07-06
End date
2008-07-08
Language
eng
Publication classification
E1.1 Full written paper - refereed
Copyright notice
2008, AFAANZ/IAAER
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