2009
DOI: 10.1080/09639280802532158
|View full text |Cite
|
Sign up to set email alerts
|

An Empirical Analysis of the Positive Impact of Ethics Teaching on Accounting Students

Abstract: Recent releases from the International Federation of Accountants (IFAC) highlight the importance of ethics education. Academic institutions employ varying methods and place varying levels of emphasis on ethics teaching during a business/accounting degree. This paper attempts to evaluate whether teaching ethics to final year accounting students is beneficial. At the commencement of a semester, one class of 155 students was given five ethical scenarios on which to make an ethical decision. All students were then… Show more

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...
2
1
1
1

Citation Types

2
20
0
2

Year Published

2012
2012
2024
2024

Publication Types

Select...
5
2

Relationship

0
7

Authors

Journals

citations
Cited by 52 publications
(24 citation statements)
references
References 32 publications
2
20
0
2
Order By: Relevance
“…This potential 29% is considered to be a qualitatively significant deviation and thought-provoking finding in view of the fact that this immoral mind-set represents the views of some future South African Chartered Accountants who have very strong demands for ethical behaviour in their professional future. This finding is consistent with the literature (O'Leary, 2009;Ghaffari et al, 2008;Guffey & McCartney, 2008;Jackling et al, 2007;Bucar et al, 2003) which identifies the effects of negative social surroundings and ethical culture influencing the ethical standards held by some individuals.…”
Section: Empirical Findingssupporting
confidence: 92%
See 3 more Smart Citations
“…This potential 29% is considered to be a qualitatively significant deviation and thought-provoking finding in view of the fact that this immoral mind-set represents the views of some future South African Chartered Accountants who have very strong demands for ethical behaviour in their professional future. This finding is consistent with the literature (O'Leary, 2009;Ghaffari et al, 2008;Guffey & McCartney, 2008;Jackling et al, 2007;Bucar et al, 2003) which identifies the effects of negative social surroundings and ethical culture influencing the ethical standards held by some individuals.…”
Section: Empirical Findingssupporting
confidence: 92%
“…In addition, neutrality has been identified for a further 9.5% and 4.7% respectively, representing a fair number of respondents refraining from taking a strong stance, thus displaying concerning unethical standards at the outset of their professional careers. These findings are in line with the literature (O'Leary & Cotter, 2000;Guffey & McCartney, 2007;O'Leary, 2009) citing evidence suggesting that higher levels of moral reasoning will be employed when the resultant consequences appear high and thus the consequences of an action is often the ethics determinant for some, not the actual immorality of the decision. Considering that South Africa's current environment often displays evidence of a lack of (sufficient) consequences for perpetrators of questionable actions, this area of weakness is thus an area of concern since it will act as a determinant of ethical standards for some individuals, as the current study's findings confirm.…”
Section: Empirical Findingssupporting
confidence: 87%
See 2 more Smart Citations
“…In Malaysia, a former manager of Syarikat Safire Pharmaceuticals (M) Sdn Bhd had been charged in court of money laundering for receiving RM41.3 million [1], while Ex-Sime Darby was found guilty for corruption involving over RM180, 000 [2]. All these scandals demonstrate that unethical behaviour is performed by professional groups and managers worldwide, and therefore it is important for society to be nurtured and taught with ethical values and integrity since childhood [3]. [4] supported the notion where ethical awareness should be taught in early age by providing continuous education, especially to students in higher education.…”
Section: Introductionmentioning
confidence: 99%