Faculty Views on the Teaching of Ethics to Accounting Students: The Zimbabwean Perspective

Abstract

Corporate scandals have led to renewed calls for ethics education for the accounting profession. One of the oldest university and trainer of accounting students in Zimbabwe for more than three decades introduced a two semester course on ethics for accounting students beginning 2012/13 academic year. Prior to this development a survey was carried out in 2011 to find the preparedness of the accounting faculty to embrace accounting ethics education. Faculty perceived ethics as extremely important in personal, business and accounting education. Respondents considered the development of abilities needed to deal with ethical dilemmas as the most important. Offering ethics as a discrete course was the popular option. Most faculty expressed an interest in teaching ethics topics

Rethinking the accounting ethics education research in the post- COVID-19 context

“…Second, the university level includes the studies that examine the course content of accounting ethics and the teaching techniques Auyeung et al, 2006;Christensen et al, 2018;LaGrone et al, 1996;Marzuki et al, 2017;Massey & van Hise, 2009;Miller & Shawver, 2018;Miller et al, 2020;O'Leary & Stewart, 2013;Shawver & Miller, 2017;Sorensen et al, 2017;Tormo-Carbó et al, 2018;Tunca Caliyurt, 2007;Warinda, 2013;Welton & Guffey, 2009;West & Buckby, 2020). Finally, the individual level includes all the studies that have focused on the personal features of faculty members, professionals or students that affect their morality or ethics development (Andersen & Klamm, 2018;Chan & Leung, 2006;Christensen et al, 2018;LaGrone et al, 1996;Marzuki et al, 2017;Miller et al, 2020;Montenegro & Rodrigues, 2020;Richmond Pope, 2005;Shawver & Miller, 2017;Shawver & Sennetti, 2009;Shen & Zheng, 2020;Sorensen et al, 2017;Sugahara et al, 2010;Tormo-Carbó et al, 2018, 2016Tunca Caliyurt, 2007;Waldron & Fisher, 2017;Warinda, 2013). As shown in the following table, some studies focused on two levels; for example, Miller et al (2020), Marzuki et al (2017, Warinda (2013), andTunca Caliyurt (2007) studied university and individual level.…”

“…Finally, the individual level includes all the studies that have focused on the personal features of faculty members, professionals or students that affect their morality or ethics development (Andersen & Klamm, 2018;Chan & Leung, 2006;Christensen et al, 2018;LaGrone et al, 1996;Marzuki et al, 2017;Miller et al, 2020;Montenegro & Rodrigues, 2020;Richmond Pope, 2005;Shawver & Miller, 2017;Shawver & Sennetti, 2009;Shen & Zheng, 2020;Sorensen et al, 2017;Sugahara et al, 2010;Tormo-Carbó et al, 2018, 2016Tunca Caliyurt, 2007;Waldron & Fisher, 2017;Warinda, 2013). As shown in the following table, some studies focused on two levels; for example, Miller et al (2020), Marzuki et al (2017, Warinda (2013), andTunca Caliyurt (2007) studied university and individual level.…”

“…Regarding the statistical methods, in line with previous literature (i.e., Bampton & Cowton, 2013;Uysal, 2010), our study reveals that most studies on our sample used regression analysis. Christensen et al (2018) and Chan and Leung (2006) used logistic regression; other studies used ordinary least square analysis (OLS) (Montenegro & Rodrigues, 2020;Richmond Pope, 2005;Shawver & Miller, 2017;Tormo-Carbó et al, 2016;Waldron & Fisher, 2017), hierarchical regression (Tormo-Carbó et al, 2018), analysis of variance (ANOVA and ANCOVA) (Andersen & Klamm, 2018;Miller et al, 2020;Shawver & Miller, 2017;Sorensen et al, 2017;Sugahara et al, 2010), factor analysis (Sugahara et al, 2010), and descriptive analysis (Warinda, 2013). There are no significant differences from a multilevel perspective because the most common methods such as regression, ANOVA or t-test are used in all levels.…”

“…It is also vital to highlight Warinda (2013) work who surveyed exam the preparedness of the accounting faculty of a university in Zimbabwe to teach and embrace accounting ethics education; the respondent showed that the faculty perceived ethics as extremely vital in accounting education. It also considers the developing and enhancing capabilities needed to deal with dilemmas as the most important.…”

Accounting Ethics Education Research

“…Research on ethics education in accounting stems from attempting to understand its importance to the development of future accounting professionals (Abdolmohammadi, 2008;Maruszewska, 2011;Caliyurt & Crowther, 2006;Uyar & GÜNGÖRMÜŞ, 2013;Warinda, 2013). This body of literature addresses the importance of ethics education in terms of its goals but also evaluates potential problems and issues in the delivery of accounting ethics education.…”