Ethics and the accountant

Fatt, James Poon Teng

doi:10.1007/bf00872115

Cited by 31 publications

(21 citation statements)

References 8 publications

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“…Demands for an increased ethical awareness among accountants have intensified because of recent corporate collapses, such as Enron, WorldCom and Arthur Andersen, thus creating pressure on accounting academics to enhance the focus on ethical issues (Robson et al , 2003). Fatt (1995) reports that cohorts of the public, accounting students and accountants all agreed that accountants should be © The Authors Journal compilation © 2006 AFAANZ ethical: a finding that reflects the importance of ethics within the accounting profession. It has been argued that classroom exposure to ethical issues allied to the accounting profession will increase students' ability to deal with the ethical dilemmas encountered in practice (Loeb, 1988;Ward et al, 1993;Helps, 1994;Howard, 1996).…”

Section: Accounting and Ethicsmentioning

confidence: 99%

Accounting graduates' perceptions of skills emphasis in undergraduate courses: an investigation from two Victorian universities

Lange

Jackling

Gut

2006

Accounting & Finance

177

149

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This study investigated the emphasis placed on technical and generic skills developed during undergraduate accounting courses from the graduate perspective. It is motivated by two issues. First, calls by the accounting profession and international education committees regarding the professional adequacy of graduates. Second, the challenge facing educators and professional bodies to design accounting courses that address a diverse range of needs from students, the educational philosophy of the institution, and the changing dynamics of global business. Data obtained from 310 graduates from two Victorian universities provided insights into the types of skills development considered necessary for a successful accounting career. Copyright (c) The Authors Journal compilation (c) 2006 AFAANZ.

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Section: Accounting and Ethicsmentioning

confidence: 99%

Accounting graduates' perceptions of skills emphasis in undergraduate courses: an investigation from two Victorian universities

Lange

Jackling

Gut

2006

Accounting & Finance

177

149

View full text Add to dashboard Cite

show abstract

“…The accounting literature establishes a very strong professional identity of accountants to ethics (Winter 1928;Myer 1931;Peloubet 1955;Loeb 1971;Fatt 1995) and the study of ethics continues to be an important topic of accounting research (Spalding and Oddo 2011;Hagel 2012;Anderson 2013;Davidson and Stevens 2013;Gerstein and Friedman 2013). Yet despite the accounting profession's emphasis on adhering to the highest standards of ethical conduct, the rash of high-profile breaches of trust continues at an alarming rate, often perpetuated by the entrusted corporate accountants who work within the organization (Business Week 2002;Wall Street Journal 2007;New York Times 2007, 2009New York Daily News 2009).…”

Section: Introductionmentioning

confidence: 98%

Social Cognitive Theory: The Antecedents and Effects of Ethical Climate Fit on Organizational Attitudes of Corporate Accounting Professionals—A Reflection of Client Narcissism and Fraud Attitude Risk

2014

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The rash of high-profile accounting frauds involving internal corporate accountants calls into question the individual accountant's perceptions of the ethical climate within their organization and the limits to which these professionals will tolerate unethical behavior and/or accept it as the norm. This study uses social cognitive theory to examine the antecedents of individual corporate accountant's perceived personal fit with their organization's ethical climate and empirically tests how these factors impact organizational attitudes. A survey was completed by 203 corporate accountants to assess their perception of relevant variables. The results of the structural equation model indicate three significant antecedents relating to ethical climate fit: higher internal levels of locus of control; greater numbers of prior job changes; and higher perceptions of an increasingly better fit with the firm's ethical climate (e.g., fit trend). Our results also indicate that higher levels of perceived fit to the ethical climate of a firm are associated with higher levels of perceived job satisfaction and organizational commitment. We also theorize that perceptions of an organization's ethical climate may be reflections of client narcissism and serve a potential indicator of fraud risk. This is an important topic of study, since current auditing standards call for auditors to examine organizational attitudes toward fraud, but offer minimal guidance in doing so.

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“…They find that class discussion is used most frequently, followed by lectures, reading assignments, case analyses, business scenario discussions and term papers. Fatt (1995), in a S i a p o r e survey of students, accountants and the public, analysed survey r e sponses on the "important" qualities of accountants. The study had a low response rate from accountants, and did not spec@ the year-level of students or their exposure to ethics in the classroom.…”

Section: Educational Tools: Othermentioning

confidence: 99%

“…While there are non-accounting studies measuring beforeand-after ethics course effects (eg, Peppas and Diskin 2001), particular techniques or tools are less rarely isolated and could serve the educator more p r e cisely. Cultural differences are implicated in the Fatt (1995) study and could be further explored. Overall, it appears that non-traditional teaching styles, while popular with students and pedagogically importanf5 may not enjoy the frequent use their educational value may justify.…”

Section: Educational Tools: Othermentioning

confidence: 99%

Ethics Research: an Accounting Educator's Perspective

Peursem¹,

Julian²

2006

Australian Accounting Review

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This review of ethics education in accounting shows the contributions of, and gaps in, existing work. The investigation can contribute directly to an ethics educational program, while shedding light on topics that could be usefully extended. The paper is structured uniquely for educational interests by forming primary categories around the needs of the educational manager and the classroom educator; subcategories are drawn from the literature itself. The analysis anchors on McDonald and Donleavy's (1995) review and looks to studies published in the decade between 1995 and early 2005.

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Ethics and the accountant

Cited by 31 publications

References 8 publications

Accounting graduates' perceptions of skills emphasis in undergraduate courses: an investigation from two Victorian universities

Accounting graduates' perceptions of skills emphasis in undergraduate courses: an investigation from two Victorian universities

Social Cognitive Theory: The Antecedents and Effects of Ethical Climate Fit on Organizational Attitudes of Corporate Accounting Professionals—A Reflection of Client Narcissism and Fraud Attitude Risk

Ethics Research: an Accounting Educator's Perspective

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