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.

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.

scholarly journals Persepsi Mahasiswa Tentang Nilai-Nilai Etika Dalam Penyajian Pelaporan Keuangan Perusahaan yang Bertanggung Jawab

2012 ◽  
Vol 12 (2) ◽  
pp. 13
Author(s):  
Hotman Tohir Pohan
Keyword(s):  
Business Ethics ◽  
Business Students ◽  
Financial Statement ◽  
Accounting Students ◽  
Ethical Values ◽  
Professional Code ◽  
Management Accountant ◽  
Ethical Concept ◽  
Economic Faculty

<span>The aim of this research to know the perception of students about ethics values in <span>professional code of ethic and business ethics. The analysis is based on the answer from responden where its data are gathered from accounting students and business students of economic faculty Trisakti University. The questioners about ethical concept is took from code of ethic management accountant or internal accountant that is Competence, Confidentiality, Honesty, Objectivity, Accountability and Responsibility. Result showed that, first there are not significantly perception different between accounting students and bussines student about ethical concept of competence, objectivity, and accountability ,but there are significantly perception different between accounting students and bussines students about ethical concept confidentiallity and honesty. Secondly there are not significantly perception different between students after took subject code of ethic and students before took subject code of ethic. Thirdly, there are not significantly perception different between gender of students about code of ethic and bussines ethics.<br />Keywords: Perception, Ethical Values, Code of Ethic, Preparation and<br />Presentation of Financial Statement.<br /></span></span>

scholarly journals PERSEPSI MAHASISWA TENTANG NILAI-NILAI ETIKA  DALAM PENYAJIAN PELAPORAN KEUANGAN PERUSAHAAN YANG BERTANGGUNG JAWAB

Media Ekonomi ◽  
2017 ◽  
Vol 20 (2) ◽  
pp. 13
Author(s):  
Hotman  Tohir Pohan
Keyword(s):  
Business Ethics ◽  
Business Students ◽  
Financial Statement ◽  
Accounting Students ◽  
Ethical Values ◽  
Professional Code ◽  
Management Accountant ◽  
Ethical Concept ◽  
Economic Faculty

<p>The aim of this research to know the perception of students about ethics values in professional code of ethic and business ethics. The analysis is based on the answer from responden where its data are gathered from accounting students and business students of economic faculty Trisakti University. The questioners about ethical concept is took from code of ethic management accountant or internal accountant that is Competence, Confidentiality, Honesty, Objectivity, Accountability and Responsibility. Result showed that, first there are not significantly perception different between accounting students and bussines student about ethical concept of competence, objectivity, and accountability ,but there are significantly perception different between accounting students and bussines students about ethical concept confidentiallity and honesty. Secondly there are not significantly perception different between students after took subject code of ethic and students before took subject code of ethic. Thirdly, there are not significantly perception different between gender of students about code of ethic and bussines ethics.<br />Keywords: Perception, Ethical Values, Code of Ethic, Preparation and Presentation of Financial Statement.</p>

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 Understanding of Accounting Students About Earning Management to Preparation of Financial Statements, and Code of Ethics for Accountant

2014 ◽  
Vol 1 ◽  
pp. 12-19
Author(s):  
Eddy Winarso ◽  
Revelino D. Garcia
Keyword(s):  
Earnings Management ◽  
Financial Reporting ◽  
Teaching Method ◽  
Code Of Ethics ◽  
Financial Statements ◽  
Accounting Education ◽  
Accounting Students ◽  
Accounting Profession ◽  
New Students ◽  
The Difference

OECD based on one component of Corporate Governance is the existence of an adequate financial reporting system. Wyatt (2004) mentions that there are weaknesses in accounting, is the greed of individuals and corporations, providing services that reduce independence, too ‘soft’ on the client and avoiding participation in existing accounting rules. Should give greater attention in accounting education on two things, namely the appreciation of the accounting profession and an appreciation of the ethical dilemmas. This can be manifested in a subject, teaching method to the preparation of the curriculum which is based on the values of ethics and morals. The development of accounting education based on ethics is needed feedback about the current conditions. This study aimed to determine students ‘perceptions with intent to know the understanding of earnings management in the preparation of the financial statements and the effectiveness of the existing curriculum in shaping students’ understanding of accounting. The study sample consisted of 139 students majoring in Accounting S1 Regular programs are divided into 100 final year students and 39 new students. It also conducted tests of differences with other accounting courses, the number of samples used in this study were 156 students in Accounting Diploma program, and 62 students of the Accounting Profession. Based on the research results, (1) that the disclosures of information to the problem avoid differences between groups of respondents. (2) The student refuses accounting earnings management. (3) The difference in the curriculum between studies in accounting education programs leads to differences in perception between students across the course. (4) The process of teaching in S1 has managed to give a better understanding to the students that accountants require interaction with the environment.

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.

The Role of Culture and Accounting Education in Resolving Ethical Business Dilemmas by Chinese and Canadians

2006 ◽  
Vol 6 (1) ◽  
pp. 116-134 ◽  
Author(s):  
Paul Dunn
Keyword(s):  
Ethical Dilemmas ◽  
Business Students ◽  
Cross Cultural ◽  
Accounting Education ◽  
Accounting Students ◽  
Social Desirability Bias ◽  
Ethical Business ◽  
Cultural Phenomenon ◽  
The Social

This paper examines the roles that culture and accounting education play in helping to resolve ethical dilemmas in business. Using a sample of Chinese and Canadian business students, the results show that the Chinese are more willing to sanction a variety of businesses and accounting policy choice decisions that the Canadians consider to be inappropriate and unethical. Furthermore, accounting students are better able to resolve accounting and business dilemmas regardless of their cultural background. Finally, this study finds that the social desirability bias, to present oneself as more ethical than is actually the case, is a cross-cultural phenomenon.

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.

PENGARUH MANAJEMEN LABA TERHADAP ABNORMAL RETURN

2009 ◽  
Author(s):  
Zirman Zirman ◽  
Lily Lily
Keyword(s):  
Earnings Management ◽  
Cash Flow ◽  
Significant Influence ◽  
Stock Price ◽  
Abnormal Return ◽  
Real Earnings Management ◽  
Financial Statement ◽  
Discretionary Accrual ◽  
Stock Price Reaction ◽  
Flow Components

This research investigates the consequence of earnings management by analyzing stock price reaction to the full set financial statement in 2008 which can be used by investors to detect earnings management by the firms. This research investigated two forms of earnings management (accrual and real earnings management). The samples is drawn from firms in IDX Statistic 2008 which categorized as active in frequency, value or volume. The method of analysis of this research used multi regression. The results show (1) discretionary accrual had negative significant influence to abnormal return, (2) abnormal cash flow from operation had negative significant influence to abnormal return. The results implicate that the investors are aware of the accrual earnings management (discretionary accrual) and real earnings management (abnormal cash flow) components in the earnings reported by the firms and they react negative to this components.

USING A WHITE-COLLAR PROFESSION IN ACCOUNTING COURSES: APPROACHES TO ADDRESSING DIVERSITY

2006 ◽  
Vol 33 (1) ◽  
pp. 25-52 ◽  
Author(s):  
William D. Samson ◽  
Cheryl L. Allen ◽  
Richard K. Fleischman ◽  
Ida B. Robinson-Backmon
Keyword(s):  
African American ◽  
Role Models ◽  
White Collar ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Accounting Education ◽  
Accounting Students ◽  
Accounting Profession ◽  
History Of ◽  
The Individual

Accounting educators no doubt agree that diversity is an important and much neglected part of accounting education. They further recognize that it is difficult to incorporate this important topic into the accounting curriculum. This paper describes the efforts of various professors to expose business and accounting students to the evolution of diversity issues related to the accounting profession by using the book A White-Collar Profession [Hammond, 2002]. A White-Collar Profession: African-American CPAs Since 1921 is a seminal work which presents a history of the profession as it relates to African-American CPAs and documents the individual struggles of many of the first one hundred blacks to become certified. This paper describes efforts of faculty at four different colleges to utilize this book in their teaching of accounting. Instructors found that students not only developed an enhanced awareness about the history of the accounting profession, but that other educational objectives were advanced, such as improved communication and critical thinking skills, increased social awareness, and empathy for others. African-American students, in particular, embraced the people in the book as role models, while most every student saw the characters as heroic in a day when the accounting profession is badly in need of role models and heroes. This is encouraging given the profession's concern with diversity and the attention and resources directed at increasing the number of minorities entering the profession.

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