Teaching Ethics in Accounting Curricula

Lampe, James C.; Finn, Don W.

doi:10.5840/bpej1994131/24

Cited by 32 publications

(33 citation statements)

References 8 publications

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“…Further, four of the eight vignettes potentially lead to physical harm to third parties. This finding is consistent with previous investigations (e.g., Lampe and Finn, 1994) that have found a higher percentage of accountants and accounting students based their moral reasoning on Kohlberg's stage 4 ''rule and order'' oriented logic. In seven of the eight vignettes, the activities depicted also increase firm profits.…”

Section: Resultssupporting

confidence: 93%

Ethical Attitudes of Accountants: Recent Evidence from a Practitioners’ Survey

2006

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Recent highly publicized ethical breaches including those at Enron and WorldCom have focused attention on ethical behavior within the accounting profession. At the heart of the debate is whether ethical attitudes of accountants are to blame. Using a nationally representative sample of accounting practitioners and a multidisciplinary student sample at two Southern United States universities, we compare sample responses to 25 ethically charged vignettes to test whether they differ. Overall, we find no significant difference – even for a specific â€œaccounting tricksâ€\x9D vignette, which resembles the Enron and WorldCom situations. We do find, however, that the practitioners were more accepting of vignettes that involved physical harm (PH) to individuals and those that were legal (but ethically questionable). We postulate that accounting practitioners may apply a legalistic framework to their assessment of the acceptability of each vignette. Focusing on an â€œaccounting tricksâ€\x9D vignette, we also find no significant difference between auditors and institutional practitioners compared to all other types of accountants in the sample. We conclude that ethical attitudes of accounting practitioners do not differ significantly by specialty area. Copyright Springer Science+Business Media, Inc. 2007accountants, accounting practitioners, accounting scandals, business ethics, Enron, empirical analysis of business ethics, ethical attitudes,

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Section: Resultssupporting

confidence: 93%

Ethical Attitudes of Accountants: Recent Evidence from a Practitioners’ Survey

2006

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“…Lampe (1996) surveyed students enrolled in Accounting Information Systems courses and Auditing courses to measure the potential impact of adding ethical content, cases, and discussions to intermediate-level classes taken between the two classes. Overall, the results indicated no significant changes in the moral development level of the students studied.…”

Section: Literature Reviewmentioning

confidence: 99%

An Examination Of Accounting Majors Ethical Decisions Before And After An Ethics Course Requirement

Rogers

Smith

2008

TLC

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The increased focus on ethical decision making in the accounting profession has resulted in (1) how ethical/unethical they believed the actions described were and (2) the probability that they would take the same action as the actor. The results of the analysis indicate no significant differences in the responses of the students whenever the vignette describes a situation in which the accountant makes an ethical decision. However, significant differences were indicated in both decisions whenever the students were dealing with a vignette describing an accountant making an unethical decision.

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“…St. Pierre et al, 1990;Ponemon 1993;Lampe, 1996) have assessed the moral development of accounting students, with reference to the Defining Issues Test (DIT) and Kohlbergian moral development, finding no discernible difference in levels of moral development after ethical intervention, which suggests that moral reasoning may be defined by other factors such as environmental influences rather than intervention.…”

Section: Ethics Educationmentioning

confidence: 99%

Taking Stock of Accounting Ethics Scholarship: A Review of the Journal Literature

Bampton

Cowton

2012

J Bus Ethics

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The proportion of business ethics literature devoted to accounting and the proportion of academic accounting literature devoted to ethical issues are both small, yet over the past two decades there has been a steady accumulation of research devoted to ethical issues in accounting.Based on a database of more than 500 articles gathered from a wide range of accounting and business ethics academic journals, this paper describes and analyses the characteristics of what has been published in the past twenty years or so. It identifies and explores patterns and trends in publication outlets and the type of research conducted. Furthermore, through a comparison with issues that have been raised in the general business ethics literature, it offers guidance to researchers who intend to take the field of accounting ethics forward using empirical methods.

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Teaching Ethics in Accounting Curricula

Cited by 32 publications

References 8 publications

Ethical Attitudes of Accountants: Recent Evidence from a Practitioners’ Survey

Ethical Attitudes of Accountants: Recent Evidence from a Practitioners’ Survey

An Examination Of Accounting Majors Ethical Decisions Before And After An Ethics Course Requirement

Taking Stock of Accounting Ethics Scholarship: A Review of the Journal Literature

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