Organizational socialization in accounting firms: A theoretical framework and agenda for future research

Fogarty, Timothy J.

doi:10.1016/0361-3682(92)90007-f

Cited by 152 publications

(112 citation statements)

References 89 publications

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“…Therefore, a successful program of ethics education will not guarantee accompanying changes in behaviour in the workforce (Trevino, 1986). However changes in ethical attitudes, as reflected by changes in DIT P-scores may ultimately have behavioural implications that may reduce the influence of organisational socialisation (Fogarty, 1992). According to one student: ''I experienced a workplace problem in [identifying details omitted from this quote], I wish I had done [EIA] then.…”

Section: Discussionmentioning

confidence: 97%

Making a Difference with a Discrete Course on Accounting Ethics

2006

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Calls for the expansion of ethics education in the business and accounting curricula have resulted in a variety of interventions including additional material on ethical cases, the code of conduct, and the development of new courses devoted to ethical development [Lampe, J.: 1996]. The issue of whether ethics should be taught has been addressed by many authors [see for example: Hanson, K. O.: 1987; Huss, H. F. and D. M. Patterson: 1993; Jones, T. M.: 1988–1989; Kerr, D. S. and L. M. Smith: 1995; Loeb, S. E.: 1988; McDonald, G. M. and G. D. Donleavy: 1995]. The question addressed in this paper is not whether ethics should be taught but whether accounting students can reason more ethically after an intervention based on a discrete and dedicated course on accounting ethics. The findings in this paper indicate that a discrete intervention emphasising dilemma discussion has a positive and significant effect on students’ moral reasoning and development. The data collected from interviews suggest that the salient influences on moral judgement development include: learning theories of ethics particularly Kohlberg’s theory of cognitive moral reasoning and development; peer learning; and moral discourse. The implications from the findings in this study suggest that moral reasoning is responsive to particular types of ethics intervention and educators should carefully plan their attempts to foster moral judgement development. Copyright Springer 2006accounting students, ethics education, ethics interventions, moral discourse, moral reasoning and development, Kohlberg, DIT,

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Section: Discussionmentioning

confidence: 97%

Making a Difference with a Discrete Course on Accounting Ethics

2006

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“…Isomorphic pressures can also have a socialising effect, influencing the behaviour and appearance of individual members of professional accounting firms (DiMaggio and Powell, 1983;Fogarty, 1992) and their propensity to accept the professional accounting standards as the only basis for describing a legitimate set of financial statements (Mennicken and Miller, 2012;Durocher and Gendron, 2014). Durocher and Gendron (2014), for example, explain how the underlying cognitive base of the fair value accounting paradigm has led to confidence in the direction taken by standard-setters and the automatic acceptance of fair value measurements by at least some professional accountants.…”

Section: 1: An Institutional Perspective On Recent Corporate Reportmentioning

confidence: 97%

Isomorphism and resistance in implementing IFRS 10 and IFRS 12

Maroun

Zijl

2016

The British Accounting Review

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“…10 Today's new entrants are also constantly exposed to commercial discourses sustained outside of their employing accounting firm -even in formal pronouncements of accounting institutes (Fogarty et al, 2005;Shafer and Gendron, 2005). Socialization is not constrained to periods of formal training; it continues throughout the life and career of the individual, although the context may change (Fogarty, 1992). Older members' mindset is likely to be impacted, to some extent, by the shifting discursive context surrounding the accounting discipline (Foucault, 1975), and also by the organizational parameters (e.g.…”

Section: Agementioning

confidence: 98%

‘An Examination of the Ethical Commitment of Professional Accountants to Auditor Independence’

2006

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This research explores the relationship between work context and professional ethics. Specifically, we analyze through an online survey of professional accountants the degree to which changing work conditions have altered individual accountants' commitment to the core professional value of auditor independence. We argue that certain changes in the condition of work have made some categories of accountants more susceptible to the logic of commercialism rather than the logic of professionalism. We find general support for this argument. We observe that accountants working outside of public accounting have a higher commitment to independence than do accountants working in the context of public accounting firms. We further observe that accountants in large international accounting firms (i.e. the ''Big Four'') report lower commitment to auditor independence than do others in public accounting. And we observe that older accountants report stronger commitment to auditor independence. One finding, however, contradicts our general thesis. We find that commitment to one's client does not necessarily result in a loss of commitment to the core professional value of independence. We conclude that changes in the context of work have contributed to the demise of ethics among professional accountants and suggest that further research be done to elaborate the relationship between client commitment and independence commitment.

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Organizational socialization in accounting firms: A theoretical framework and agenda for future research

Cited by 152 publications

References 89 publications

Making a Difference with a Discrete Course on Accounting Ethics

Making a Difference with a Discrete Course on Accounting Ethics

Isomorphism and resistance in implementing IFRS 10 and IFRS 12

‘An Examination of the Ethical Commitment of Professional Accountants to Auditor Independence’

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