Application and Assessment of an Ethics Presentation for Accounting and Business Classes

Smith, L. Murphy; Smith, Katherine Taken; Mulig, Elizabeth V.

doi:10.1007/s10551-005-0851-7

Cited by 19 publications

(22 citation statements)

References 15 publications

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“…These results suggest that a more stimulating, flexible, and visually attractive electronic module is more effective in affecting the ethical judgments of accounting students (Bosco et al, 2010;Saat, Porter, & Woodbine, 2010). The results also provide support for Smith et al (2005), who contended that ethics lends itself to multimedia as the various ethical issues can be made more interesting and relevant to students It is suggested that exposure to the fundamentals of ethics theory, ethical decision models including the code of professional conduct for accountants using a multidimensional media approach, is more effective to enhancing ethical judgments of accounting students than the in-class textbook method that provides these fundamental tools.…”

Section: Discussionmentioning

confidence: 64%

“…In the second study, Smith, Smith, and Mulig (2005) utilized a computerized PowerPoint slide show to teach ethics in 10 upper level business classes. According to Smith et al, ethics is an appropriate topic for a multimedia application for at least two reasons.…”

Section: Literature Reviewmentioning

confidence: 99%

“…Support for the use of multimedia learning is premised on the idea that instructional messages should be designed in light of how the human mind works (Mayer & Chandler, 2001). Although some textbooks have colorful diagrams and illustrations, it is argued that seeing, hearing, and interacting with instructional messages might reinforce the information more strongly and lead to better learning outcomes (Miller, 1996;Smith et al, 2005). It has been suggested that presenting an explanation with words and pictures results in better learning than presenting words alone (Mayer & Gallini, 1990;Mayer & Sims, 1994).…”

Section: Hypothesismentioning

confidence: 99%

See 2 more Smart Citations

A Comparative Study of the Effect of Web-Based Versus In-Class Textbook Ethics Instruction on Accounting Students’ Propensity to Whistle-Blow

McManus

Subramaniam

James

2012

Journal of Education for Business

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Section: Discussionmentioning

confidence: 64%

Section: Literature Reviewmentioning

confidence: 99%

Section: Hypothesismentioning

confidence: 99%

See 1 more Smart Citation

A Comparative Study of the Effect of Web-Based Versus In-Class Textbook Ethics Instruction on Accounting Students’ Propensity to Whistle-Blow

McManus

Subramaniam

James

2012

Journal of Education for Business

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“…An ethics presentation previously developed for US accounting and business classes (Smith, Smith and Mulig, 2005) was adapted for use in Italian classes. The US version included music clips in the presentation; the Italian version did not.…”

Section: Adapting the Presentation To The Italian Environmentmentioning

confidence: 99%

“…The slide files and descriptions used in the ethics presentation for Italian students are shown in Table 1. The impact on perceptions of Italian business students will be compared to the American results previously obtained by Smith et al (2005). The usefulness of comparing responses from students in different countries is to determine if the ethics presentation affected both of the diverse groups.…”

Section: Adapting the Presentation To The Italian Environmentmentioning

confidence: 99%

Impact of an Ethics Presentation Used in the USA and Adapted for Italy

Canarutto

Smith

2010

Accounting Education

Self Cite

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The purpose of this study is twofold: (1) to determine if an ethics presentation at an Italian university can change students' perceptions of ethics; and (2) to compare the results of this study with previously published results from US students. The ethics presentation, previously developed by Smith, Smith and Mulig (2005) Journal of Business Ethics, 61(2), pp. 153-164, for accounting and business classes, made available on the Internet, was adapted and used in classes in Italy. As in the USA, Italy has faced significant financial scandals and corporate failures in recent years. Both Italian and US penal laws have been changed to prevent future financial frauds, but there are limits to what laws can accomplish. The ethics presentation described in this Teaching Note was an effort to encourage students to consider the importance of ethics. The impact of the presentation on Italian students' perspectives is described. In addition, a comparison is made of the impact of the presentation in Italy and in the USA, which shows that students in both countries regard ethics as a very important topic.Ethics, ethical decision-making, accounting curriculum,

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Accountants perception of the factors influencing auditors' ethical behaviour in Nigeria

Adekoya

Oboh

Oyewumi

2020

Heliyon

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This paper examines the perception of accountants (chartered and non-chartered) of the personal factors influencing auditors' ethical behaviours in Nigeria. Data were obtained from 152 accountants (80 chartered and 72 non-chartered) in Lagos State Nigeria through the use of a well-structured questionnaire. The data collected were analysed using nonparametric tests (Wilcoxon rank-sum test and Mann-Whitney test) to check for differences in the perceptions of chartered and non-chartered accountants of the personal factors influencing auditors' ethical behaviours. The results showed that, except for auditors' age, there is a consensus in the perceptions of both chartered and non-chartered accountants of the personal factors influencing auditors' ethical behaviours. While there were significant divergent views on whether age influences auditors' ethical behaviours, fear of sanction, religion, upbringing, conscience, gender, and personal values were found to be influencers of auditors' ethical behaviours. The study offers value to professional accounting bodies in that it provides empirical explanations to guide the pursuit of sustainable and resilient ethical values among accounting professionals.

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Application and Assessment of an Ethics Presentation for Accounting and Business Classes

Cited by 19 publications

References 15 publications

A Comparative Study of the Effect of Web-Based Versus In-Class Textbook Ethics Instruction on Accounting Students’ Propensity to Whistle-Blow

A Comparative Study of the Effect of Web-Based Versus In-Class Textbook Ethics Instruction on Accounting Students’ Propensity to Whistle-Blow

Impact of an Ethics Presentation Used in the USA and Adapted for Italy

Accountants perception of the factors influencing auditors' ethical behaviour in Nigeria

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