Ethical awareness, orientation and intentions of accounting students

Johl, S, Jackling, B and Wong, G 2008, 'Ethical awareness, orientation and intentions of accounting students', in Papers presented at the 2008 AFAANZ/IAAER Conference, Sydney, Australia, 6-8 July 2008.


Document type: Conference Paper
Collection: Conference Papers

Title Ethical awareness, orientation and intentions of accounting students
Author(s) Johl, S
Jackling, B
Wong, G
Year 2008
Conference name 2008 AFAANZ/IAAERConference
Conference location Sydney, Australia
Conference dates 6-8 July 2008
Proceedings title Papers presented at the 2008 AFAANZ/IAAER Conference
Publisher Accounting and Finance Association of Australia and New Zealand
Place of publication Melbourne, Australia
Abstract 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 partially replicates the prior work of Cohen, Pant and Sharp (1996) that tested the multidimensional ethics scale (MES) designed to test ethical decision making of accounting students within the context of Rest¿s (1986) four-component model of ethical decision making. 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.
Subjects Accounting, Auditing and Accountability not elsewhere classified
Copyright notice AFAANZ 2008
Versions
Version Filter Type
Access Statistics: 354 Abstract Views  -  Detailed Statistics
Created: Wed, 09 Dec 2009, 09:04:48 EST by Catalyst Administrator
© 2014 RMIT Research Repository • Powered by Fez SoftwareContact us