Integrating Giving Voice to Values into an Accounting Ethics Course – Promoting Ethical Behavior of Future Accounting Professionals

2021 ◽  
pp. 19-35
Author(s):  
Patrick Kelly
Keyword(s):  
Ethical Behavior ◽  
Accounting Ethics ◽  
Accounting Professionals ◽  
Giving Voice To Values ◽  
Ethics Course

Integrating faith into an accounting ethics class: A project illuminated by Bonhoeffer

2021 ◽  
pp. 205699712110089
Author(s):  
Josh Sauerwein
Keyword(s):  
Accounting Ethics ◽  
Dietrich Bonhoeffer ◽  
Student Responses ◽  
Faith Based ◽  
Class A ◽  
Ethics Course ◽  
Creative Instruction ◽  
Faith Integration ◽  
Professional Guidance

Teaching accounting ethics at a faith-based university requires a balance between professional guidance and the special mission of these universities. This paper reimagines the objectives on an undergraduate accounting ethics course and uses them along with insights from integration literature to develop a project of faith integration. The project incorporates the life and selected writings of Dietrich Bonhoeffer. The outline for the project, professor reflections, and student responses are included. In past years, this project has created a dynamic classroom, encouraged faith integration, and been well received by students. This paper contributes to the praxis of faith integration literature through an articulation of creative instruction.

Student-Authored Ethics Vignettes: Giving Voice to Values All Semester

2018 ◽  
Vol 3 (4) ◽  
pp. 331-345
Author(s):  
Laurie L. Levesque
Keyword(s):  
Organizational Behavior ◽  
Ethics Education ◽  
Ethical Decision ◽  
Ethical Dilemmas ◽  
Skill Development ◽  
Contextual Analysis ◽  
Ethical Decisions ◽  
Giving Voice To Values ◽  
Ethics Course ◽  
Or Team

Critics of ethics education suggest that students need to learn about contextual pressures of workplace ethical decisions and develop skills to handle them. Thus, instructors are often challenged to integrate an ethics unit into organizational behavior courses in ways that complement, rather than duplicate, what may have been covered in their degree program’s stand-alone ethics course. This article outlines a multistage class exercise that incorporates student-authored cases. As homework, students write about a firsthand work or team ethical decision. The instructor selects several for subsequent class discussions and activities that foster skill development around contextual analysis and anticipatory strategies adapted from the Giving Voice to Values methodology. Students report peers’ ethics vignettes to be interesting and relevant, and a multiperspective exploration and strategizing of these situations prepares them to face future ethical dilemmas in the workplace.

Business Ethics Perceptions of Working Adults

2014 ◽  
Vol 5 (2) ◽  
pp. 23-40 ◽  
Author(s):  
Lam D. Nguyen ◽  
Kuo-Hao Lee ◽  
Bahaudin G. Mujtaba ◽  
Sorasak Paul Silanont
Keyword(s):  
Corporate Governance ◽  
Business Ethics ◽  
Moral Development ◽  
Ethical Behavior ◽  
Ethics Education ◽  
Ethics Training ◽  
Working Adults ◽  
Ethics Course ◽  
Management Experience ◽  
And Training

Businesses nowadays face urgent demands to act ethically and socially responsibly. Some believe that ethically responsible companies design and use corporate governance that serves all stakeholders' interests to achieve competitive advantage and maintaining ethical behavior is very important through corporate governance. Thus, an ethical business environment is critical and ethical behavior is expected of everyone in the modern workplace. Companies devote many resources and training programs to make sure their employees live according to the high ethical standards. This study used Clark and Clark's (1966) Personal Business Ethics Scores (PBES) measure to examine the relationship between gender, age, management experience, ethics course taken, and ethics training to ethical maturity of Thai working adults. This research surveyed 236 Thai working adults to measure their Personal Business Ethics Scores (PBES). Statistically significant differences were found in the variables of ethics course taken and ethics training. Gender, age, and management experience, however, did not lead to any significant differences. Consequently, Kohlberg's Cognitive Moral Development theory regarding ethical maturity is partly supported since respondents with more ethics education and training have higher business ethics scores than those without ethics education and training. In this study, Thai background and cultural dimension, as well as literature on moral development and ethics, are presented along with practical applications, suggestions and implications for educators, managers, and employees.

scholarly journals Problems of Accounting Professionals Residing in Istanbul and the Suggested Solutions

2018 ◽  
Vol 8 (1) ◽  
pp. 18-27
Author(s):  
Mustafa Uçar ◽  
Cevdet Kızıl ◽  
Oğuzhan Oğuz
Keyword(s):  
Ethics Education ◽  
Accounting Education ◽  
Accounting Ethics ◽  
Certified Public Accountants ◽  
Public Authorities ◽  
Accounting Professionals ◽  
Research Findings ◽  
Public Accountants ◽  
To Come ◽  
Education In Turkey

Some problems of accounting professionals in Turkey were solved with the introduction of Law on Public Accountants, Certified Public Accountants and Sworn-in Certified Public Accountants in 1989. However, many other problems still remain to be solved for accountants in Turkey as of 2018. There were two main objectives of this study. The first one was to identify the problems faced by accounting professionals living in Istanbul, Turkey and the second one was to come up with solutions for these problems. The eesearch took advantage of questionnaire methodology. According to research findings, accounting occupation doesn’t have a professional identity in Turkey. Also, accounting education given in universities is perceived as inadequate. The leading reason why accounting professionals are only considered as bookkeepers in Turkey is knowledge defficiencies. The main motivation behind choosing the accountant career path is commercial (monetary). The leading reason for lack of confidence against accountants in Turkey is ignorance of accounting ethics. Lack of practice is the leading deficiency concerning accounting education in Turkey. This is followed by insufficient accounting ethics education. Leading problems of accounting professionals in Turkish business life are economical. Our literature review shows that, expectations from public authorities, professional accounting chambers and bodies increase to solve the problems of accounting professionals. Thus, the suggested solutions by this study to eliminate determined problems of accounting professionals should be evaluated and considered by public authorities, professional accounting chambers and bodies. Moreover, effective communication, coordination and agreement on legal arrangements must be present among accounting professionals, chambers, bodies and public authorities to solve the problems of accounting professionals residing in Istanbul, Turkey.

Whistleblowing in India: evidence from accounting students and professionals

2020 ◽  
Vol 28 (1) ◽  
pp. 126-146
Author(s):  
Richard G. Brody ◽  
Gaurav Gupta ◽  
Todd White
Keyword(s):  
Internal Control ◽  
Accounting Students ◽  
Western World ◽  
Accounting Ethics ◽  
Content Type ◽  
Accounting Professionals ◽  
The Us ◽  
English Speaking ◽  
Logistic Regressions ◽  
Univariate Analyses

Purpose The purpose of this paper is to examine whistleblowing behavior in the accounting community (students and professionals) in an emerging economy – India. Design/methodology/approach Using a case-based approach, data were collected from 263 accounting students and 268 accounting professionals in India. Findings Using multivariate and univariate analyses of variance and logistic regressions, the authors provided evidence on how accounting students and professionals behave in a whistleblowing environment. Specifically, the authors found mixed results when comparing the behavior of accounting students and professionals in a whistleblowing scenario. All subjects reflected a more collectivist attitude, although professionals were more concerned about “fixing” the identified internal control problem (a “shared” problem). Both groups expressed a firm desire to collect more evidence against the likely fraudster. Practical implications In this era of global offshoring of services including accounting, the current study makes significant contributions to the accounting ethics literature and the accounting profession by analyzing whistleblowing behavior from an Indian perspective – a highly underrepresented area in the accounting ethics literature. The study aims to guide companies and investors in the US and elsewhere that do business in India. Originality/value While the accounting literature has plenty of research on whistleblowing in the Western world, there is a dearth of literature on whistleblowing in India. This paper is among the first to document whistleblowing behavior in India, a country that prides itself on its vast availability of English-speaking and technically sound accounting professionals.

Business Ethics Perceptions of Working Adults

2015 ◽  
pp. 320-336
Author(s):  
Lam D. Nguyen ◽  
Kuo-Hao Lee ◽  
Bahaudin G. Mujtaba ◽  
Sorasak Paul Silanont
Keyword(s):  
Corporate Governance ◽  
Business Ethics ◽  
Moral Development ◽  
Ethical Behavior ◽  
Ethics Education ◽  
Ethics Training ◽  
Working Adults ◽  
Ethics Course ◽  
Management Experience ◽  
And Training

Businesses nowadays face urgent demands to act ethically and socially responsibly. Some believe that ethically responsible companies design and use corporate governance that serves all stakeholders' interests to achieve competitive advantage and maintaining ethical behavior is very important through corporate governance. Thus, an ethical business environment is critical and ethical behavior is expected of everyone in the modern workplace. Companies devote many resources and training programs to make sure their employees live according to the high ethical standards. This study used Clark and Clark's (1966) Personal Business Ethics Scores (PBES) measure to examine the relationship between gender, age, management experience, ethics course taken, and ethics training to ethical maturity of Thai working adults. This research surveyed 236 Thai working adults to measure their Personal Business Ethics Scores (PBES). Statistically significant differences were found in the variables of ethics course taken and ethics training. Gender, age, and management experience, however, did not lead to any significant differences. Consequently, Kohlberg's Cognitive Moral Development theory regarding ethical maturity is partly supported since respondents with more ethics education and training have higher business ethics scores than those without ethics education and training. In this study, Thai background and cultural dimension, as well as literature on moral development and ethics, are presented along with practical applications, suggestions and implications for educators, managers, and employees.

Introduction: Special Issue on Accounting Ethics

2004 ◽  
Vol 14 (3) ◽  
pp. 349-354 ◽  
Author(s):  
James Gaa
Keyword(s):  
United States ◽  
Business Ethics ◽  
Empirical Research ◽  
Financial Reporting ◽  
Ethical Behavior ◽  
The United States ◽  
Accounting Ethics ◽  
Special Issue ◽  
Academic Fields ◽  
Central Elements

This special issue of Business Ethics Quarterly was organized for two reasons. First, the academic fields of business ethics and accounting ethics have developed without close theoretical or empirical connections. This is the case even though the profession of accounting is an important component of the organizational world. For this reason, it is important to foster attempts to build a bridge between the two fields, so that research in accounting ethics is more closely related to business ethics. Second, the recent deluge of business scandals (primarily, but not only, in the United States) in which financial reporting and auditing were central elements suggests that a special issue on accounting ethics is timely.The original hope was that the special issue would contain a balance of papers from researchers in “accounting ethics” and those in “business ethics.” In line with the hope that the papers would be responsive to both fields, almost every paper submitted was reviewed by one person who is identified with business ethics and one person who is identified with accounting ethics. As it turns out, most of the papers in this issue were written by people whose academic home is the accounting department. The mix of papers reflects the emphasis in the accounting literature on empirical research on ethical behavior.

Sign in / Sign up

Export Citation Format

Share Document