Ethics Education in Accounting Curricula: Does it Influence Recruiters' Hiring Decisions of Entry-Level Accountants?

Breaux, Kevin T.; Chiasson, Michael; Mauldin, Shawn; Whitney, Teresa

doi:10.1080/08832320903217358

Cited by 14 publications

(9 citation statements)

References 1 publication

Supporting

Mentioning

Contrasting

Order By: Relevance

“…However, the employers of the public accounting firm place a greater importance in the knowledge of financial reporting standards than those of the non-public accounting firm . In Breaux et al (2010) study, knowledge of ethical standards was not an influential factor in the hiring decision by the employers of the public accounting firm for entry-level accounting positions; even though the accounting professional bodies require education to mandate the implementation of ethics coursework in the accounting curricula.…”

Section: Knowledge Requiredmentioning

confidence: 71%

“…These studies found that commonly sought skills involved the areas of interpersonal, team working, communication, self-management (e.g., organizational skills, time management, stress management, and ability to juggle demands), analytical, decision making, and problem solving (Hakim, 2016;Webb and Chaffer, 2016). In fact, communication skills by far are the most important skills for accounting graduates (Breaux et al, 2010;Borzi and Mills, 2001;Gray, 2010;Kerby and Romine, 2009) where all levels of accounting professionals spend about 80% of their work time communicating with others (Nellermoe et al, 1999). Furthermore, employers of the public accounting firms were found to rank communication skills high in importance in their hiring decisions for entry-level accounting positions (Breaux et al, 2010;Gray, 2010).…”

Section: Literature Review 21 Generic Skillsmentioning

confidence: 99%

“…In fact, communication skills by far are the most important skills for accounting graduates (Breaux et al, 2010;Borzi and Mills, 2001;Gray, 2010;Kerby and Romine, 2009) where all levels of accounting professionals spend about 80% of their work time communicating with others (Nellermoe et al, 1999). Furthermore, employers of the public accounting firms were found to rank communication skills high in importance in their hiring decisions for entry-level accounting positions (Breaux et al, 2010;Gray, 2010).…”

Section: Literature Review 21 Generic Skillsmentioning

confidence: 99%

See 2 more Smart Citations

Employer-Employee Perceptual Differences in Job Competency: A Study of Generic Skills, Knowledge Required, and Personal Qualities for Accounting-Related Entry-Level Job Positions

Lim¹,

Cham²,

Lee³

et al. 2019

IJARAFMS

View full text Add to dashboard Cite

To be successful in the job career, it is important to satisfy the needs of the employers. Hence it is crucial to find out what are perceived to be more important by the employers as compared to the employees. The aim of the study is to examine if there is a perceptual gap between the employers and the fresh accounting graduates in terms of the generic skills, knowledge and personal qualities. The study adopts a quantitative approach where an online survey was conducted. Fifty employers and 80 employees participated in the survey. The study found a perceptual gap exists in terms of generic skills and knowledge. However, there is no perceptual gap on personal qualities. Employers rated ability to work in team, the ability to handle stress and the ability of problem-solving skills as the most important generic skills that need to be possessed by the fresh accounting graduates. In terms of knowledge, professional standards for accounting and auditing reporting and professional conduct are critical. In addition, employers expect employees to be responsible, reliable and trustworthy. The results of the study can be used as a guide to the employees in living up to the expectation of the employers. It can also be used as a basis for the accounting education providers to develop their future accounting curriculum.

show abstract

Section: Knowledge Requiredmentioning

confidence: 71%

Section: Literature Review 21 Generic Skillsmentioning

confidence: 99%

Section: Literature Review 21 Generic Skillsmentioning

confidence: 99%

See 1 more Smart Citation

Employer-Employee Perceptual Differences in Job Competency: A Study of Generic Skills, Knowledge Required, and Personal Qualities for Accounting-Related Entry-Level Job Positions

Lim¹,

Cham²,

Lee³

et al. 2019

IJARAFMS

View full text Add to dashboard Cite

show abstract

“…However, Kevin Breaux et al determine that ethics learning does not have a significant function in obtaining positions in accounting, and they ask Bif recruiters do not value ethics coursework … should colleges and universities offer these courses? (p. 4)^ (Breaux et al 2010). Thus, contrary to the former approach, the latter idea circumscribes ethics education to only its tangible consequences.…”

Section: Discussionmentioning

confidence: 98%

Learning from experiences to determine quality in ethics education

Avci

2016

International Journal of Ethics Education

View full text Add to dashboard Cite

Ethics is a prominent subject in almost all academic fields. However, the teaching of ethics is a controversial matter in terms of its aim, scope, method, and so on. Besides these points, the issue of quality in ethics education is another essential consideration which needs to define the concept of quality and determine its indicators as well as its measurement. Therefore, establishing certain standards and principles in ethics education may benefit all ethics programs across the world and create a global standardization at some points. Nevertheless, prior to proposing any method, model, standard, or indicator, looking at the existing situation of the current ethics programs would give opportunity to detect good practices, shortages, and shortcomings. In this sense, the aim of this paper was to review the literature on ethics education to exhibit the features of the present ethics programs and benefit from their experiences to determine what quality in ethics education is. The findings demonstrated that both students and educators believe that ethics education generates positive impact on ethical awareness, knowledge, and reasoning. However, the reviewed studies did not indicate explicit and adequate clues to draw a conclusion about what quality in ethics education is and which teaching method is the most effective.

show abstract

“…From the viewpoint of the recruiter, Ahadiat and Mackie (1993) identify the relative importance of ethical behaviour compared with the more traditional personal characteristics utilised by public accounting firms during their recruiting process. Breaux, Chiasson, Mauldin, and Whitney (2009) The viewpoint of accounting faculty on the importance of ethics education was sought and compared with that of accounting students to identify differences in the way the two cohorts perceive the goals and benefits of accounting ethics education (Adkins & Radtke, 2004). This stream of research finds that students embrace the importance of accounting ethics education and value their experience in ethics education (Cooper et al, 2008;Gonzalo & Garvey, 2005;Rahman, 2003).…”

Section: Importance Of Ethics Educationmentioning

confidence: 99%

Accounting Ethics Education Research

Nguyen¹,

Dellaportas²

2020

Accounting Ethics Education

View full text Add to dashboard Cite

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.

show abstract

Ethics Education in Accounting Curricula: Does it Influence Recruiters' Hiring Decisions of Entry-Level Accountants?

Cited by 14 publications

References 1 publication

Employer-Employee Perceptual Differences in Job Competency: A Study of Generic Skills, Knowledge Required, and Personal Qualities for Accounting-Related Entry-Level Job Positions

Employer-Employee Perceptual Differences in Job Competency: A Study of Generic Skills, Knowledge Required, and Personal Qualities for Accounting-Related Entry-Level Job Positions

Learning from experiences to determine quality in ethics education

Accounting Ethics Education Research

Contact Info

Product

Resources

About