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Ethical awareness, orientation and intentions of accounting students

conference contribution
posted on 2008-01-01, 00:00 authored by Shireenjit 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

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