Accounting Ethics Education in Turkish Public Universities

Çalıyurt, Kıymet Tunca

doi:10.1108/17471110710840251

Cited by 17 publications

(14 citation statements)

References 20 publications

(12 reference statements)

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“…Previously, many studies have utilized questionnaire surveys to carry out similar ethics research in accounting (Weeks et al, 1999;Cohen et al, 2001;Caliyurt, 2007;Ge and Thomas, 2008;Lan et al, 2009;Eweje and Brunton, 2010). As a data collection methodology, a questionnaire survey has some advantages.…”

Section: Methodology Of the Studymentioning

confidence: 99%

Influence of theory, seniority, and religiosity on the ethical awareness of accountants

Uyar

Kuzey

Güngörmüş

et al. 2015

Social Responsibility Journal

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Purpose – This study aims to investigate the influence of ethical theories, religiosity and seniority on the ethical awareness of accountants. Design/methodology/approach – The data were collected by using a questionnaire survey completed by 219 accountants located in various locations in Turkey. To investigate the relationship between constructs, the partial least square structural equation model was implemented. Findings – The findings indicated that seniority in the profession and religiosity have a positive influence on ethical awareness. Within the theoretical approaches, deontology has a positive influence on ethical awareness, whereas egoism has a negative one. Research limitations/implications – The study has some implications regarding enhancing the ethical awareness of accountants: accountants who are in the early stages of their career development should be made aware of the ethical issues they face in their professional life; accountants should be taught laws and regulations of accountancy profession from the entry level throughout their working life; through professional associations, some initiatives may be taken to involve accountants in social responsibility programs to curb selfish behavior and improve empathy. However, a questionnaire survey does not permit an investigation from a qualitative perspective (the whys and hows of the answers); thus, further case studies might be necessary to make detailed investigations. Originality/value – This study is unique in that it tries to answer what factors comprehensively influence the ethical awareness of accountants in an emerging market context.

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Section: Methodology Of the Studymentioning

confidence: 99%

Influence of theory, seniority, and religiosity on the ethical awareness of accountants

Uyar

Kuzey

Güngörmüş

et al. 2015

Social Responsibility Journal

View full text Add to dashboard Cite

show abstract

“…Eweje and Brunton (2010). Other empirical studies with similar results includeKlugman and Stump (2006);Caliyurt (2007); Lau (2010); Canarutto, Smith, K.T. and Smith, L.M.…”

mentioning

confidence: 76%

Assessing the Efficacy of Business Ethics Instruction on Business Students’ Cognitive Moral Development in Faith-Based Institutions of Higher Learning in Tanzania

Kyando¹,

Okumu²,

Kiflemariam³

2020

JBEP

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The current study investigated the efficacy of business ethics instruction on business students' Cognitive Moral Development (CMD) in faith-based institutions of higher learning in Tanzania. The study employed demographic characteristics namely, age and work experience as moderating variables. The researchers collected responses from 304 business students. The study used a quantitative research design in order to critically analyse data. They tested two hypotheses. First, that business ethics instruction does not improve business students' CMD. Second, that age and working experience do not influence students' CMD. The results from the analyses revealed that business ethics instruction influences students' CMD. Age and work experience explained much of the variability of the influence. The results confirmed Kohlberg's theory that as persons mature they move to the higher level of moral development. The present study recommends for future research, among others, to study on the relationship between business students' CMD and their ethical behaviour.

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“…First, new and graduate accountants should be made aware of or be trained to achieve a higher level of locus of control and moral reasoning to distinguish ethical and unethical behavior (Ambrose et al, 2007;Caliyurt, 2007). Traditionally, the subjects prepared for accounting students in the tertiary sector focus on professional training (e.g.…”

Section: Implications On Theory and Practicementioning

confidence: 99%

“…Traditionally, the subjects prepared for accounting students in the tertiary sector focus on professional training (e.g. via CPA Australia), with limited emphasis on the social and ethical side of training (Caliyurt, 2007;Lau et al, 2007). It is recommended that accounting students also study subjects such as psychology, history, human ethics and sociology, which are offered by other faculties (arts and education).…”

Section: Implications On Theory and Practicementioning

confidence: 99%

The power of Australian small accounting firms’ unethical exposure

Zheng

Mirshekary²

2015

Social Responsibility Journal

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Purpose – The purpose of this paper is to investigate small business owner/manager’s exposure to unethical behavior, and to examine the influence of unethical exposure on organizational intention to implement ethical policies and practices. Design/methodology/approach – Using a sample of 209 Australian small accounting firms with a path analysis, this paper adopts a modified ethical decision-making model to test the relationship between exposure and personal attitudes toward unethical behavior, and the relationship between exposure and intentions to implement ethical policies and practices at firm level. Findings – The results show that increased exposure to unethical behavior triggered stronger personal attitudes with small accounting firm owners/managers tending toward accepting unethical behavior. In contrast, at the firm level, more exposure to unethical behavior creates cautious overtones and motivates owners/managers to take action and implement more ethical policies, with the underlying aim of addressing serious ethical issues. Research limitations/implications – The study tests the ethical decision-making model but focuses only on three constructs (i.e. exposure, attitude and response). The aim is to examine whether extensive exposure to unethical behavior would change personal attitudes toward accepting such behavior, and whether unethical exposure would trigger firm owner/managers to take action and address the ethical dilemma by establishing some ethical guidelines. Other important variables (such as subjective norm, personal locus of control) embedded in the ethical decision-making model should be included in future research. Practical implications – The study draws attention to ethical dilemmas encountered by many small accounting professionals and their organizations. It addresses the importance of upholding the ethical standard and avoiding the extensive exposure to unethical behavior. It also emphasizes the needs for small businesses to establish some ethical policies and practices. Originality/value – The paper is purposely set out to reduce the gap in studying how small accounting firms make decisions in implementing their ethical policies and practices to address the rampant ethical dilemma faced by their employees as a result of many corporate scandals and financial crises of the past decade. The results are particularly valuable for small accounting firm owners/managers. The findings also have educational and policy implications.

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Accounting Ethics Education in Turkish Public Universities

Cited by 17 publications

References 20 publications

Influence of theory, seniority, and religiosity on the ethical awareness of accountants

Influence of theory, seniority, and religiosity on the ethical awareness of accountants

Assessing the Efficacy of Business Ethics Instruction on Business Students’ Cognitive Moral Development in Faith-Based Institutions of Higher Learning in Tanzania

The power of Australian small accounting firms’ unethical exposure

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