scholarly journals Ethical Judgment and Ethical Ideology of Accounting Professionals and Accounting Students

2017 ◽  
Vol 10 (1) ◽  
pp. 99-113
Author(s):  
Suhaiza Ismail
Keyword(s):  
Ethical Judgment ◽  
Accounting Students ◽  
Ethical Ideology ◽  
Accounting Professionals

Audit and Tax Career Paths in Public Accounting: An Analysis of Student and Professional Perceptions

2013 ◽  
Vol 28 (2) ◽  
pp. 213-231 ◽  
Author(s):  
Derek W. Dalton ◽  
Steve Buchheit ◽  
Jeffrey J. McMillan
Keyword(s):  
Business Processes ◽  
Data Availability ◽  
Accounting Students ◽  
Daily Routine ◽  
Limited Information ◽  
Student Survey ◽  
Public Accounting ◽  
Accounting Professionals ◽  
Job Opportunities ◽  
Client Relationships

SYNOPSIS Upper-division accounting students frequently direct their public accounting careers toward audit or tax “tracks” based on what appears to be limited information. Surprisingly, prior research has not investigated the factors that affect this fundamentally important career decision. We conduct two surveys to investigate the relevant factors of the audit-tax decision from the perspectives of upper-division accounting students and experienced public accounting professionals. Our student survey documents the underlying factors that influence the audit-tax decision. For example, accounting students who plan to pursue careers in audit believe that they will have more client interaction, better future job opportunities (i.e., industry positions), and greater knowledge of business processes if they work in audit (as opposed to tax). In contrast, accounting students who plan to pursue careers in tax perceive that they will have a more stable daily routine, develop more specialized skills, and build more collaborative client relationships if they work in tax (as opposed to audit). While our public accounting respondents agree with many of the students' perceptions, professionals also disagree with several of the students' perceptions, suggesting misimpressions of practice. Our results should be of interest to the accounting professionals, firm recruiters, and accounting professors who advise future accounting professionals. Data Availability: Data are available upon request.

National Culture and Ethical Judgment: A Social Contract Approach to the Contrast of Ethical Decision Making by Accounting Professionals and Students from the U.S. and Italy

2017 ◽  
Vol 16 (2) ◽  
pp. 103-120 ◽  
Author(s):  
Mary B. Curtis ◽  
Jeremy M. Vinson ◽  
Teresa L. Conover ◽  
Lorenzo Lucianetti ◽  
Valentina Battista
Keyword(s):  
National Culture ◽  
Social Contract ◽  
Country Of Origin ◽  
Ethical Judgment ◽  
Managerial Accounting ◽  
Business World ◽  
Ethical Judgments ◽  
Accounting Professionals ◽  
The Impact ◽  
The U.S

ABSTRACT Globalization defines the business world today, yet globalization also leads to many types of misunderstandings regarding ethics, motives, and trust. We apply the theory of social contracts for the purpose of aiding the understanding of moral diversity arising from globalization. Specifically, we seek to better understand how country of origin, and role within country, lead to community “microsocial” norms that inform social contract ethical judgments. A total of 695 managerial accounting professionals and accounting students from Italy and the U.S. completed the survey. Employing a moderated mediation model, we find that country of origin is significantly related to intended behaviors in two business situations, and this relationship is mediated by social contract ethical judgment. Further, the impact of national culture on social contract ethical judgment is moderated by role (professional versus student). Multiple mediation analysis supports our contention that contractual evaluations precede moral equity assessments and that both contractual and moral equity ethical judgments affect ethical intentions.

The Factors that Affect Accountants' Decisions to Seek Careers with Big 4 versus Non-Big 4 Accounting Firms

2012 ◽  
Vol 26 (2) ◽  
pp. 239-264 ◽  
Author(s):  
Penelope L. Bagley ◽  
Derek Dalton ◽  
Marc Ortegren
Keyword(s):  
Behavioral Control ◽  
Data Availability ◽  
Accounting Students ◽  
Perceived Behavioral Control ◽  
Additional Insight ◽  
Accounting Firms ◽  
Accounting Professionals ◽  
Big 4 ◽  
Different Types ◽  
Insight Into

SYNOPSIS Finding qualified accounting staff has consistently been a top issue facing CPA firms. However, little is known about the factors that influence accountants' decisions to seek careers with different types of firms. In our paper, we use Ajzen's (1991) theory of planned behavior to examine the reasons why some accountants seek careers at Big 4 firms, while other accountants seek careers at non-Big 4 firms. We survey accounting students and find that attitudes, subjective norms, and perceived behavioral control each influence firm-choice decisions. To provide additional insight into our results, we survey accounting professionals from Big 4 and non-Big 4 accounting firms. We find that, overall, students' perceptions, while more limited, are similar to those of accounting professionals. Further, we find that accounting professionals provide a number of insightful comments that offer several important implications for accounting firms. Finally, we assess whether accounting professionals perceive that certain types of accounting students are more likely to succeed at Big 4 versus non-Big 4 firms, and whether recruiting efforts are consistent with these perceptions. Data Availability: Data are available upon request.

scholarly journals Improving The Oral Presentation Skills Of Accounting Students: An Experiment

2011 ◽  
Vol 2 (1) ◽  
Author(s):  
David Christensen ◽  
Jeffrey Barnes ◽  
David Rees ◽  
Gerald Calvasina
Keyword(s):  
Communication Skills ◽  
Oral Presentation ◽  
Oral Communication ◽  
Accounting Students ◽  
Accounting Faculty ◽  
Accounting Professionals ◽  
Timely Feedback ◽  
Oral Presentations ◽  
Oral Skills ◽  
Accounting Graduates

Numerous surveys of accounting professionals have established the importance of communication skills for newly-hired accounting graduates, and challenge business schools to revise curricula accordingly. To determine if the oral skills of accounting students can be improved, two oral presentation assignments were given to students in six accounting classes at a small western university. The oral presentations were evaluated on ten oral communication skills recently judged by accounting professionals to be most important for new hires to possess. Feedback was provided after the first presentation. Results showed that oral presentation skills improved significantly after the first presentation. Accounting students can improve their oral presentation skills if the accounting faculty is committed to providing timely feedback.

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.

Associations Between the Religious Beliefs and Ethical-Reasoning Abilities of Future Accounting Professionals

2009 ◽  
Vol 37 (5) ◽  
pp. 673-678 ◽  
Author(s):  
Yi-Hui Ho
Keyword(s):  
Religious Beliefs ◽  
Ethical Reasoning ◽  
Defining Issues Test ◽  
Accounting Students ◽  
Reasoning Abilities ◽  
Accounting Professionals ◽  
Significant Difference

This paper was aimed at examining the associations between the ethical-reasoning abilities and religious beliefs of accounting students. The accounting-specific Defining Issues Test (Rest, 1979) was used to assess participants' ethical reasoning abilities. Results revealed significant associations between religious beliefs and ethical reasoning abilities. Accounting students with religious beliefs revealed higher levels of ethical reasoning abilities than their counterparts who did not hold religious beliefs. However, no significant difference in ethical-reasoning abilities was found among respondents with different religions overall.

Sign in / Sign up

Export Citation Format

Share Document