Educational Context:  Preparing Accounting Students To Identify Ethical Dilemmas

Billiot, Mary Jo; Daniel, David L.; Glandon, Sid; Glandon, TerryAnn

doi:10.19030/ajbe.v5i3.6998

Cited by 8 publications

(12 citation statements)

References 15 publications

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“…More specifically, the findings concur with scholars (Eweje and Brunton, 2010;Boateng and Agyapong, 2017) who found no significant difference in the ethical sensitivity of male and female business and accounting students. However, the findings contradict some previous studies (Simga-Mugan et al, 2005;Billiot et al, 2012;Ogungbamila and Udegbe, 2014;Kennedy et al, 2017;Cheah and Shimul, 2020;Valente et al, 2021) which contend that females are more ethically sensitive than males. But, this also contradicts Zopiatis and Krambia-Kapardis (2007) who found that male students in Cyprus tend to exhibit more ethical sensitivity to computer related ethics and selfishness Cynicism and ethical sensitivity compared to females.…”

Section: Discussioncontrasting

confidence: 99%

“…It was also established that male students are more cynical and unethical than female students. Similarly, Billiot et al (2012) discovered that females were more ethically sensitive than males regardless of age or ethics courses. Several other scholars in different geographical contexts contend that females have higher ethical sensitivity than males (Cohen, et al , 2001; Sidani et al , 2009; Ogungbamila and Udegbe, 2014).…”

Section: Theoretical Foundation and Literature Reviewmentioning

confidence: 99%

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Gender, family background, cynicism and ethical sensitivity of future procurement professionals in a developing country context: evidence from Ugandan universities

Tukamuhabwa

Mbago

Mutebi

et al. 2022

IJOES

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Purpose Some scholars argue that ethical awareness increases alongside work experience,whereas others agree that ethics education shapes ethical awareness and that cheating in college predicts unethical behaviour in subsequent professional environment. The purpose of this paper is therefore to investigate the level and antecedents of ethical sensitivity of future procurement professionals. Design/methodology/approach An exploratory descriptive survey of a sample of 303 final year procurement students from the two largest public Universities in Uganda was conducted. Using Statistical Package for (SPSS) and Amos Version 27, data were analysed by using means, standard deviations, exploratory and confirmatory factor analyses and correlation analysis. Findings The study revealed that future procurement professionals exhibit low levels of ethical sensitivity. However, contrary to the general observations from the extant literature, gender and family background of students do not determine both ethical sensitivity and cynicism. Moreover, this study establishes that cynicism is positively associated with instances that depict low ethical sensitivity. Research limitations/implications This paper contributes to providing an empirical understanding of the derivation of unethical behaviour in procurement practice. Grounded in Aristotle’s organic theory of state and moral habituation, this argues that future procurement professionals posses natural proclivities that trigger their social instincts and membership to multiple associations in actualising their innate potential for ethical behaviour. This supports the notion that humans are potentially virtuous, whereby morality is learned, imitated, emerges and perfects through repetitive actions and is therefore incremental. Practical implications The findings mirror what prevails in practice in Uganda, where procurement practitioners have been implicated in unethical practices regardless of their gender and family background. This signals that managers should not recruit or deploy procurement personnel based on gender or family background. Originality/value While research on ethical sensitivity of students has been focussed on other disciplines such as accounting, nursing and other business studies, this paper focusses on ethical sensitivity of procurement students aspiring to join a professional environment that is severely marred with unethical practices. Further, Aristotle’s moral habituation and organic theory of state invoked in this study underline the synergies of both nature and nurturing in inculcating ethicality in procurement professionals.

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Section: Discussioncontrasting

confidence: 99%

Section: Theoretical Foundation and Literature Reviewmentioning

confidence: 99%

Gender, family background, cynicism and ethical sensitivity of future procurement professionals in a developing country context: evidence from Ugandan universities

Tukamuhabwa

Mbago

Mutebi

et al. 2022

IJOES

View full text Add to dashboard Cite

show abstract

“…The factors elevating moral reasoning and development has drawn attention from many researchers (Billiot et al, 2012;Brown-Liburd & Porco, 2011;D. M. Fleming, Lightner, & Romanus, 2009;Fourie & Contogiannis, 2014).…”

Section: Moral Reasoning Development and Capabilitymentioning

confidence: 99%

Accounting Ethics Education Research

Nguyen¹,

Dellaportas²

2020

Accounting Ethics Education

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This study conducts a historical review of accounting ethics education literature over a 48 year period from 1970 to 2018. The study synthesizes accounting ethics education research published in academic research journals to identify trends and key themes. The study contributes to the body of accounting and education literature by giving meaning and shape to the development corpus of accounting ethics education research. Early research highlighted the need for ethics education in the accounting curriculum, while research in the latter part of the relevant period, moved toward understanding the impact of ethics education on students' cognitive moral development and decision making. Key topic themes inherent in the data include: teaching methods, the importance of ethics education, ethical decision making, moral development, the integration of ethics into accounting courses, and curriculum related issues. Alongside the rising number of publications during the relevant period, the findings suggest an increasing sophistication in teaching pedagogies and growing interest of ethics education research in developing countries. Overall, this study underlines the importance of ethics education research to the edification and ethics of future accountants.

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“…Hasil ini membuktikan bahwa pendidikanetika yang diajarkan dalam program akuntansi memiliki dampak positif terhadap peningkatan kemampuan mahasiswa akuntansi dalam menyadari suatu masalah etika dengan asumsi semester 6 dan 8 lebih banyak menerima pendidikan etika akuntansi dibandingkan semester 2 dan 4. Hasil ini konsisten dengan penelitian Billiot et al (2012), Lau (2010), Cabe K (2013), Chan & Leung (2006), LaGrone et al (1996, Saat et al (2010b), dan Tailor (2013), yang menyatakan bahwa pemberian pelatihan etika yang benar mampu meningkatkan sensitivitas etis mahasiswa akuntansi dan membuktikan bahwa mahasiswa yang telah mengikuti pendidikan etika lebih tinggi sensitivitas etisnya dibandingkan mahasiswa yang belum pernah mengikuti pelatihan etika.…”

Section: Pengujian Hipotesis 1aunclassified

Sensitivitas Etis Dan Pertimbangan Etis Mahasiswa Akuntansi Berdasarkan Pendidikan Etika Akuntansi

Kennedy¹,

Puspita²

2019

J. Accounting

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This study examined the differences between ethical sensitivity and ethical judgement by students based on their knowledge of accounting ethics education. A total of 40 accounting students attended accounting ethics education in University of Bengkulu responded to questionnaire and another 43 students who does not complete an accounting ethics education were included for comparative purpose. Statistical analysis reveals that students who attended an accounting ethics education improved significantly in their ethical sensitivity and ability to made an ethical judgement compared to students who does not attended the accounting ethics education. Females students got more benefit from an accounting ethics education and increased their ability to made ethical judgement compared to male students, but in contrast, between male students and female students who attended accounting ethics education has no difference in terms of their ethical sensitivity.Key words: Ethical sensitivity, ethical judgement, accounting ethics education

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Educational Context: Preparing Accounting Students To Identify Ethical Dilemmas

Abstract: We examine the effect of different contexts in an educational

Cited by 8 publications

References 15 publications

Gender, family background, cynicism and ethical sensitivity of future procurement professionals in a developing country context: evidence from Ugandan universities

Gender, family background, cynicism and ethical sensitivity of future procurement professionals in a developing country context: evidence from Ugandan universities

Accounting Ethics Education Research

Sensitivitas Etis Dan Pertimbangan Etis Mahasiswa Akuntansi Berdasarkan Pendidikan Etika Akuntansi

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