Ethics In The Accounting Curriculum:  What Is Really Being Covered?

Miller, William; Becker, D'Arcy

doi:10.19030/ajbe.v4i10.6057

Cited by 6 publications

(5 citation statements)

References 17 publications

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“…In accounting, ethics interventions are often limited to auditing courses and a pedagogy that emphasizes the code of conduct (Armitage and Poyzer 2010;Miller and Becker 2011). This is the first study that attempts to measure a change in perceptions of moral intensity as a result of a prescribed ethics intervention, incorporating the curricular content recommendations of the 2004 AACSB task force, in an Advanced Accounting course.…”

Section: Discussionmentioning

confidence: 99%

“…Very few US accounting programs appear to include all the material called for in the AACSB task force report. In a study of US accounting programs at 97 universities from 44 states, Miller and Becker (2011) found that most programs have very little coverage of ethical foundational topics including definitions, terminology, theory, and decision-making frameworks.…”

Section: Ethics Interventionmentioning

confidence: 99%

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Moral Intensity Revisited: Measuring the Benefit of Accounting Ethics Interventions

Shawver

Miller

2015

J Bus Ethics

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The purpose of this study was to determine whether accounting students' perception of moral intensity could be enhanced through a limited ethics intervention in an Advanced Accounting course. Ethical decisions are heavily influenced by the intensity of the moral problem: the more egregious the act, the more the people view it as unethical. This controlled experiment measures the change in perceptions of moral intensity with the pre-and post-test instruments using five accounting specific vignettes containing moral dilemmas which are progressively more intense. While other studies have shown that perceived moral intensity directly influences a persons' moral decision-making process, as far as we are aware, this is the first study that assesses and tests whether the coverage of specific ethics content integrated into an accounting class can positively influence the students' perception of moral intensity, moral sensitivity/awareness, moral judgment, and moral intentions. Positively influencing students' moral sensitivity/awareness, moral judgment, and moral intentions is a critical first step to ensuring that our courses and curricula provide the learning environment in which students can develop knowledge and competencies required to become the ethical leaders of tomorrow.

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Section: Discussionmentioning

confidence: 99%

Section: Ethics Interventionmentioning

confidence: 99%

Moral Intensity Revisited: Measuring the Benefit of Accounting Ethics Interventions

Shawver

Miller

2015

J Bus Ethics

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“…In addition to the two reasons mentioned above, the low business ethics of accounting belongs to internal reasons. According to a survey of 1200 accounting teachers from all American universities shows that the coverage rate of professional ethics courses in accounting schools is low compared with other courses, which also means that teachers attach less importance to ethics [15]. Furthermore, the company's moral culture also serves as a guide to influence the accounting business ethics.…”

Section: Accounting Fraudmentioning

confidence: 99%

The Evaluation of Strategies Based on the Analysis of Three Causes of Accounting Frauds

2023

AEMPS

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Accounting fraud has a long history and a wide range of harm, which has attracted wide attention in the world. Although numerous nations have put in place pertinent laws and policies to reduce the likelihood of accounting fraud, the reality shows that the desired effect has not been reached, and fraud instances are still prevalent. Moreover, the way of accounting fraud also constantly changes. This paper analyses the consequences and causes of accounting fraud through a review of the literature, focusing on the audit departments lack of adequate external oversight and the companys irrational corporate governance, which involves having one person fill two key roles. The accountants lack of business ethics is also discussed. In order to provide a reference for the prevention of accounting fraud in the future, the author evaluates some detection methods for accounting fraud and discovers that while adequate audit supervision and sound corporate governance are important, it appears that improving the accountants own business ethics matter more in the future.

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“…While the level of ethics coverage through both required and elective offerings has increased during the period 2003 to 2016, it remained quite low overall (Miller and Shawver, 2018). This research is premised on improving ethics coverage in accounting education by calling for an increase of ethics education in the accounting curriculum which appears inadequately addressed (Cohen & Pant, 1989;Haas, 2005;Marzuki et al, 2017;Miller & Becker, 2011;Cohen & Pant, 1989;Loeb & Rockness, 1992).…”

Section: Extent Of Ethics Into the Accounting Curriculummentioning

confidence: 99%

“…Gray et al (1994) advocate the acquisition of moral expertise particularly when the accounting curricula is focused on the technical aspects of accounting squeezing out softer topics such as ethical behaviour. However, when discipline specific knowledge, pertinent to the accounting curriculum is considered fixed by faculty, it is unlikely to be replaced with requests to include ethics subject matter (Madison & Schmidt, 2006;Miller & Becker, 2011). In spite of this claim, proponents of ethics education continue to call for specific topics to be incorporated in the curriculum, for example, accounting manipulations and earnings management (Fiolleau & Kaplan, 2017;Fischer & Rosenzweig, 1995;Tormo-Carbó, Seguí-Mas, & Oltra, 2016).…”

Section: Curriculum Issuesmentioning

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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Ethics In The Accounting Curriculum: What Is Really Being Covered?

Abstract: ABSTRACT

Cited by 6 publications

References 17 publications

Moral Intensity Revisited: Measuring the Benefit of Accounting Ethics Interventions

Moral Intensity Revisited: Measuring the Benefit of Accounting Ethics Interventions

The Evaluation of Strategies Based on the Analysis of Three Causes of Accounting Frauds

Accounting Ethics Education Research

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