Accounting academics’ teaching self-efficacy and ethics integration in accounting courses

Abstract

Purpose The purpose of this paper is to examine the extent to which ethics education is incorporated in the curriculum by accounting academics (EXTENT) and its relationship with the following four factors: accounting academics’ attitudes towards ethics education (ATTDE); head of department support (HODS); peer support (PEERS); and accounting academics’ ethics teaching self-efficacy (ETSE). Design/methodology/approach The study utilises data from a questionnaire survey of 117 accounting academics in Malaysia and engages path analysis to test various hypothesised relationships. Findings The results indicate that ATTDE, HODS and PEERS have a significant and positive impact on accounting academics’ ETSE. The findings also suggest that ETSE and PEERS have a direct and positive impact on EXTENT. Overall, ETSE is found to be a significant mediating variable in the relationship between ATTDE, HODS, PEERS and EXTENT. Research limitations/implications The relatively small sample of 117 Malaysian accounting academics and the limited number of factors studied as drivers of ETSE, which limits generalisability of the results. Practical implications This paper is particularly useful for informing heads of departments and the regulatory and professional bodies of resourcing and fostering a work environment that supports peer support and interactions as well as knowledge resources that facilitate individual accounting academics’ to integrate ethics content in their courses or units. Originality/value The study is guided by Bandura’s (1977, 1997) self-efficacy theory and adapts Tschannen-Moran and Hoy’s (2001) teacher efficacy construct in understanding how accounting academic’s belief in one’s ability to complete tasks and achieve goals affects the level of integration of ethics in their courses.

Values, ethics, and attitudes (IES 4) and earnings management from the viewpoint of the financial accountants at Amman Stock Exchange

“…Also, full disclosure and transparency of appropriate financial information requires presentation, courteousness and respectfulness in dealing with stakeholders and customers, and performing of duties by applicable professional regulations and laws, attention to the general interest of the company, and attention to the public interest of the company. There are various studies that supported these results (e.g., Suttipun, et al 2018;Marzuki et al 2017;Dugan, et al 2016;Shafer, 2015;Klimek, & Wenell 2011;Dellaportas et al 2006), also (e.g., Abidin et al, 2017;Johnson et al 2012;McPhail 2001).…”

“…The above question makes us think that there are problems in morals in the accounting profession, whether financial accountants or auditors, that in turn led to the collapse of many large international audit companies. Prior studies indicate the importance of ethics in the field of accounting education (e.g., Fisher et al, 2005;Ladewi, 2014;Low et al, 2008;Thomas, 2012;Mahdavikhou, & Khotalou, 2012;Abdul Rahman, 2003;McPhail, 2001;Marzuki, et al, 2017;Adkins, & Radtke, 2004;Watty, et al, 2014;David, et al, 2015). Also, previous studies focused on the role of ethics in earnings management, (e.g., Kaplan, 2001;Schipper, 1989;Bruns & Merchant, 1990;Merchant & Rockness, 1994;Parfet, 2000;Davis-Friday & Frecka, 2002;Ronen & Yaari, 2008;Dugan et al, 2016).…”

“…The students indicate it to be an essential learning experience that led them to determine the ethical cases facing accountants whether personal or professional. Marzuki et al (2017) state that the primary purpose of this study is to investigate the extent of ethics education integration in the accounting curriculum. The findings indicated that "ATD, HUDS, and PIERCE" have a positive effect on Accounting Academics.…”

Towards Convergence of International Education Standards: Implementation of IES 4 in Accounting Education

“…Regarding the convergence of IES standards (e.g., IES 4) related to professional values, ethics, and attitudes, the logics in competition are IES 4, KKNI, and SN-Dikti. The actors involved in the implementation of IES 4 within an organization are institutional leaders [20], heads of departments or programs [14, [20], and teachers [1,14]. The actors use archival materials to assess logics in higher education (e.g., curricula or semester learning plans) [7,13].…”

“…In all cases, the ethics content of each program is provided at the end of the lecture period. Ethics teaching should be given in the first year of accounting education to obtain the benefits [20]. Based on the document RPS program of Diploma 3 and Diploma 4, there are eight CPs on the element of attitude.…”