Ethics and Accounting Education

2012 ◽  
Vol 27 (2) ◽  
pp. 399-418 ◽  
Author(s):  
Stuart Thomas
Keyword(s):  
Business Students ◽  
Accounting Education ◽  
Accounting Students ◽  
First Year ◽  
Teaching Ethics ◽  
Ethical Decisions ◽  
Frequent Use ◽  
Accounting Courses ◽  
Deliberative Reasoning ◽  
Positive Effect

ABSTRACT The current study investigates how a university accounting education affects the rationales used by accounting and first-year business students in making ethical decisions, the level of deliberative reasoning they employ, and their ethical decisions. Senior accounting students (with approximately four accounting courses to complete) were found to exhibit higher deliberative reasoning, make more frequent use of post-conventional modes of deliberative reasoning, and make more ethical decisions than first-year accounting students. These results suggest that a university accounting education has a positive effect on deliberative reasoning, on the use of post-conventional modes of deliberative reasoning, and on ethical decisions. There was no difference between the level of deliberative reasoning and ethical decisions of first-year accounting and first-year business students, but there were differences in their modes of deliberative reasoning. These results suggest that first-year accounting and first-year business students may make ethical decisions differently, implying the need for a different emphasis when teaching ethics to these two groups of students.

PENGARUH MOTIVASI, KREATIFITAS, DAN MENTALITAS TERHADAP PENDIDIKAN AKUNTANSI PADA PERGURUAN TINGGI SWASTA DI KOTA PADANG

2013 ◽  
Author(s):  
Lisa Fitriani Rahman
Keyword(s):  
Hypothesis Testing ◽  
Private Universities ◽  
Sampling Technique ◽  
Accounting Education ◽  
Accounting Students ◽  
Primary Data ◽  
Accounting Curriculum ◽  
Accounting Courses ◽  
Almost All ◽  
The City

Accounting education is taught in some private universities has impressed as stagnant knowledge, mechanical, and oriented material that causes a lot of students in general become saturated in the learning process. In Indonesia at several universities, almost all accounting courses little or no charge to enter the motivation, creativity, and mentality in the accounting curriculum-based motivation, creativity, and mentality can only he done well when formulated in a more complete firm of the curriculum. Therefore, this study examines the effect of motivation, creativity and mentality in accounting education to obtain empirical evidence. In this study using primary data obtained through questionnaires from a list of questions posed to accounting students in private universities in the city of Padang. The sample in this study was conducted with a purposive sampling technique where the sampling method was based on certain criteria, namely : involving student participants who majored in accounting class of 2010, 2011, and 2012 who had studied the sciences and overall accounting associated with accounting. Testing the hypothesis of this research is conducted with multiple regression analysis. The first hypothesis testing results found that motivation does not significantly influence accounting education in private universities Padang. The second hypothesis testing results found that creativity significantly influence accounting education in private universities Padang. The third hypothesis testing results found that significantly influence the mentality of accounting education in private universities Padang.

Class Participation in Accounting Courses: Factors That Affect Student Comfort and Learning

2010 ◽  
Vol 25 (4) ◽  
pp. 613-629 ◽  
Author(s):  
Elise J. Dallimore ◽  
Julie H. Hertenstein ◽  
Marjorie B. Platt
Keyword(s):  
Practical Implication ◽  
Business Students ◽  
Accounting Education ◽  
Path Model ◽  
Class Discussion ◽  
Course Content ◽  
Class Participation ◽  
Accounting Courses ◽  
Abstract Class ◽  
The Relationship

ABSTRACT: Class discussion is frequently used in accounting education. Prior research indicates that preparation for and frequency of participation in class discussion is positively related to students’ comfort participating. This study extends this literature by examining the relationship between class participation and learning. In this study, 323 sophomore business students enrolled in accounting courses and completed pre- and post-course surveys concerning their perceptions about class discussion; in addition, instructors provided students’ grades for our use in this study. Path model results indicate that preparation is positively related to frequency of participation, which, in turn, is positively related to students’ comfort participating in class discussion. Furthermore, students’ comfort participating in class discussion is positively related to learning. A practical implication of this finding on the learning-comfort relationship is that instructors’ efforts to foster student comfort with class discussion—especially efforts directed at increasing their preparation and participation frequency—should lead to increased student mastery of course content.

Ethics and accounting education: does teaching stand-alone religious courses affect accounting students’ ethical decisions?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ibrahim El-Sayed Ebaid
Keyword(s):  
Saudi Arabia ◽  
Business Ethics ◽  
Ethical Decision Making ◽  
Ethical Dilemmas ◽  
T Test ◽  
Accounting Education ◽  
Accounting Students ◽  
Content Type ◽  
Credit Hours ◽  
Ethical Decisions

Purpose Undergraduate accounting program at Umm Al-Qura University in Saudi Arabia is a unique case. The program includes 147 credit hours of which 28 credit hours are religious courses. This study aims to examine the effect of teaching these religious courses on students’ ethical perceptions and decisions. Design/methodology/approach A survey was conducted for a sample of accounting students at Umm Al-Qura University. The sample was divided into two groups; the first group includes students who did not study religious courses, while the second group includes students who study religious courses. The questionnaire contained three groups of questions that aimed to explore students’ perceptions of ethics in general, students’ perceptions of business ethics and explored their ethical attitudes regarding some accounting decisions that involve ethical dilemmas. Independent two-sample t-test and multiple regression analysis were used to determine whether the responses of the two groups were significantly different. Findings The findings of the study revealed that teaching religious courses led to an improvement in students’ perception of business ethics and an improvement in students’ ethical decision-making. However, the results of the independent sample t-test showed that this improvement was not significant. The results of the study also revealed that male students tend to make less ethical decisions than female students. Research limitations/implications The findings offer an indication for those responsible for managing the accounting program at Umm Al-Qura University to start developing the program so that some of the general religious courses are replaced with specialized courses in accounting ethics that focus directly on ethical dilemmas faced by the accountant when practicing the accounting profession. Originality/value This study contributes to the current literature related to examining the effect of teaching ethics courses on the ethical perception of accounting students by focusing on accounting students in Saudi Arabia as a context that has not been examined before.

Responding to the Leadership Needs of the Accounting Profession: A Module for Developing a Leadership Mindset in Accounting Students

2012 ◽  
Vol 27 (2) ◽  
pp. 525-554 ◽  
Author(s):  
Janel Bloch ◽  
Peter C. Brewer ◽  
David E. Stout
Keyword(s):  
Leadership Development ◽  
Learning Experience ◽  
Leadership Skills ◽  
Accounting Education ◽  
Accounting Students ◽  
Accounting Profession ◽  
Instructional Resources ◽  
Accounting Faculty ◽  
Accounting Courses ◽  
Upper Level

ABSTRACT Surveys of practitioners point to the importance of leadership skills in the accounting profession. However, leadership is not currently emphasized much within accounting curricula. Further, a review of the accounting education literature indicates a lack of instructional resources for accounting faculty desiring to help students develop leadership skills. As a result, accounting students may graduate without the mindset required to think of themselves as potential leaders. Therefore, there are opportunities to add value to accounting curricula by intervening in the area of leadership development. This article describes one such intervention that can be used as part of a comprehensive approach to leadership development. The primary goal of this three-week module is modest but important: to help instill a leadership mindset in accounting students. The class-tested module consists of targeted cases and supplementary readings covering six primary leadership topics. These topics were selected to build upon leadership material covered in a basic management course. While the module was used in undergraduate cost accounting, it (or a suitably reduced version of it) is appropriate for use in other accounting courses, particularly upper-level courses. This article offers implementation guidance and resources for the accounting instructor, including access to electronic files that can be used to teach the module. Assessment data from the students who recently completed this module indicate that they viewed the module as a beneficial learning experience.

The Socialization of Undergraduate Accounting Students

2000 ◽  
Vol 15 (1) ◽  
pp. 1-17 ◽  
Author(s):  
Paul M. Clikeman ◽  
Steven L. Henning
Keyword(s):  
Earnings Management ◽  
Business Students ◽  
Accounting Education ◽  
Financial Statement ◽  
Accounting Students ◽  
Committee Report ◽  
Senior Year ◽  
Socialization Process ◽  
Corporate Managers ◽  
Senior Students

One purpose of accounting education is to introduce students to the values and ethical standards of the accounting profession (AAA Bedford Committee Report 1986). This study investigates whether undergraduate accounting education is successful at instilling in accounting students a sense of responsibility to financial statement users. In a longitudinal study of accounting and other business students, we find that accounting students oppose earnings management more strongly during their senior year than they did during their sophomore year. We also find that senior accounting students oppose earnings management more strongly than do senior students in other business disciplines. These results are consistent with a socialization process taking place wherein accounting students learn to give priority to financial statement users' needs, while students majoring in other business disciplines come to identify more closely with the goals of corporate managers.

The impact of discussion board usage on overall performance in an introductory accounting subject

2016 ◽  
Vol 28 (3) ◽  
pp. 337-358 ◽  
Author(s):  
Abdel K. Halabi ◽  
Jo-ann Larkins
Keyword(s):  
Student Performance ◽  
Discussion Board ◽  
Accounting Education ◽  
Accounting Students ◽  
Teaching Staff ◽  
First Year ◽  
Discussion Boards ◽  
Content Type ◽  
Student Background ◽  
The Impact

Purpose The aim of this paper is to examine the academic performances of first-year accounting students using a discussion board. Design/methodology/approach The paper develops a model to determine the impact of discussion board usage on overall student performance. A number of variables are controlled for including academic aptitude, previous accounting experience, gender and student background. Included in the model are diagnostic information indicators of student use of the discussion board, obtained from the Web-based learning environment tracking reports. Findings The multiple regression analysis shows a positive benefit in terms of greater marks for students who post on the discussion board compared to those who do not post, even after controlling for academic ability. Research limitations/implications The improved knowledge construction gained by actively using discussion boards may be used by teaching staff to promote greater student acceptance and voluntary participation in discussion boards resulting in more interaction and possibly higher academic achievement. Originality/value While technology and WBLEs have been well accepted in accounting education, and are widely used (Watson et al., 2007), the introduction of discussion boards has resulted in a dearth of research on their use and effectiveness. In-depth accounting educational literature reviews (Apostolou et al., 2013, 2010; Watson et al., 2007; Watson et al., 2003; Rebele et al., 1998) have reported very few studies on discussion boards over three decades.

scholarly journals Narcissism And Accounting Majors

2013 ◽  
Vol 6 (3) ◽  
pp. 375-384 ◽  
Author(s):  
Jill Brown ◽  
Michael D. Akers ◽  
Don E. Giacomino
Keyword(s):  
Leadership Style ◽  
Business Students ◽  
Student Organizations ◽  
Business Leaders ◽  
Accounting Education ◽  
Accounting Students ◽  
Public And Private ◽  
College Age ◽  
The Past ◽  
Personality Research

Narcissism is a personality trait that varies in individuals much like other characteristics. Accordingly, narcissism can positively or negatively impact the leadership style and career of business leaders. While personality research has examined the level of narcissism in college-aged students over the past 30 years, only recently has limited research examined narcissism in business students. Prior research has not examined accounting students. Using the Narcissistic Personality Inventory (NPI), we assess the level of narcissism in accounting students at a public and private institution in the Midwest. Our findings show accounting students have a lower level of narcissism than other business students, both undergraduate and graduate, and the general population of college-age students. We find differences in the level of narcissism by gender and whether the student is a leader, or not, in student organizations. We also discuss implications for accounting education.

scholarly journals Pengaruh Skeptisme dan Gender Terhadap Keputusan Auditor Dalam Situasi Konflik Audit

2018 ◽  
Vol 6 (2) ◽  
pp. 1271
Author(s):  
Putri Nandiati ◽  
Herlina Helmy
Keyword(s):  
Total Sample ◽  
Financial Accounting ◽  
Accounting Students ◽  
State University ◽  
Significant Positive Effect ◽  
Conflict Situations ◽  
Accounting Courses ◽  
Sample Technique ◽  
And Gender ◽  
Positive Effect

This research aims to examine the influence of skepticism and gender on auditor decisions in audit conflict situations. The type of this research is causative research with experimental method and the data is collected through questionnaires. Population of this study were accounting students at Padang State University and Andalas University who had followed audit and financial accounting courses and purposive sampling was used as a sample technique. The total sample is 124 respondents. The results show that : skepticism has a significant positive effect on auditor decisions in audit conflict situations and gender failed to proof men are tend is solve audit conflict than women.Keywords: skepticism, gender, auditor decisions, audit conflicts

Comparison of Perception of Ethics Among the Accounting Professionals, Accounting Educators and Accounting Students

Think India ◽  
2017 ◽  
Vol 20 (1) ◽  
pp. 29-40
Author(s):  
Amit Pusti
Keyword(s):  
Financial Reporting ◽  
Business Students ◽  
Score Test ◽  
Accounting Education ◽  
Accounting Students ◽  
Hard Copy ◽  
Accounting Ethics ◽  
Ethical Behaviour ◽  
Corporate Scandals ◽  
Accounting Professionals

The concept of ethics in accounting education has gained paramount importance in todays world. The accounting professionals had experienced controversially the deepest crisis regarding their professions with the discovery that accountants had acceded in notable fictitious financial reporting by corporate giants such as Enron, WorldCom, Tyco, Satyam and the like. The accounting profession in India has started focussing more on accounting ethics at undergraduate and postgraduate levels due to various corporate scandals, especially Satyam scam in India and other scams in the world. Through the close survey of various corporate scams, it is apparently clear that business professionals are likely to be involved in the corporate scandals, their ethical behaviour can be used to measure ethical conduct. Commerce or business students are to become future leaders in business field and their behaviour largely affects the performance of businesses as well as the economic development of the society. Because of the scandals, professionals trustworthiness and objectiveness have raised questioned. The various corporate scams have led to increase the demand for accounting ethics within the professionals and students who are in commerce or business education. The purpose of the study is to explore the perception of ethics of accounting students, teachers, and professionals. For the purpose, we sent a questionnaire to accounting professionals, teachers, and students through email and hard copy to collect their views and we have used the z score test to make a comparison of the perceptions of ethics among the accounting groups. The result shows significant differences among accounting students, teachers, and professionals regarding perception of accounting ethics.

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