Ethics training for accountants: Does it add up?

Meditari Accountancy Research

Volumn 21, Issue 2, 2013, Pages 161-177

  Taylor, Adriaan ^a  

^a CENTRAL UNIVERSITY OF TECHNOLOGY   (South Africa)

Author keywords

Accounting education; Accounting profession; Business ethics; Demography; Ethical sensitivity; Ethics education; Rest's four component mode; South Africa

Indexed keywords

EID: 84930043631     PISSN: 2049372X     EISSN: 20493738     Source Type: Journal    
DOI: 10.1108/MEDAR-06-2012-0020     Document Type: Article

References (59)

1. Armstrong, M.B. (1993), "Ethics and professionalism in accounting education: a sample course", Journal of Accounting Education, Vol. 11, pp. 77-92.
2. Bampton, R. and Maclagan, P. (2005), "Why teach ethics to accounting students? A response to the sceptics", Business Ethics: A European Review, Vol. 14 No. 3, pp. 290-300.
3. Bean, D.F. and Bernardi, R.A. (2005), "Accounting ethics courses: a professional necessity", CPA Journal, Vol. 75 No. 12, pp. 64-65.
4. Blanthorne, C., Kovar, S. and Fisher, D. (2007), "Accounting educators' opinions about ethics in the curriculum: an extensive view", Issues in Accounting Education, Vol. 22 No. 3, pp. 355-390.
5. Bommer, M., Gratto, C., Gravander, J. and Tuttle, M. (1987), "A behavioural model of ethical and unethical decision making", Journal of Business Ethics, Vol. 6, pp. 265-280.
6. Boshoff, N. (2013), "Basic statistics and data analysis using SPSS", paper presented at the African Doctoral Academy Summer School, 21-25 January.
7. Bryman, A. and Bell, E. (2007), Business Research Methods, 2nd ed., Oxford University Press, New York, NY.
8. Byrnes, N., McNamee, M., Diane, B., Lavelle, L. and Palmeri, C. (2002), "Accounting in crises: reform is urgent. Here's what needs to be done", Business Week, No. 3767, pp. 44-48, 28 January.
9. Chan, S.Y. and Leung, P. (2006), "The effects of accounting students' ethical reasoning and personal factors on their ethical sensitivity", Managerial Auditing Journal, Vol. 21 No. 4, pp. 436-457.
10. Clarkeburn, H. (2002), "A test for ethical sensitivity in science", Journal of Moral Education Vol. 13 No. 4, pp. 439-453.
11. Cooper, B.J., Leung, P., Dellaportas, S., Jackling, B. and Wong, G. (2008), "Ethics education for accounting students - a toolkit approach" Accounting Educatio, Vol. 17 No. 4, pp. 405-430.
12. Coyne, M., Massey, D. and Thibodeau, J. (2005), "Raising students' ethical sensitivity with value relevance approach", Advances in Accounting Education: Teaching and Curriculum Innovations, Vol. 7, pp. 171-205.
13. Dalrymple, R. and Smith, P. (2008), "The patchwork text: enabling discursive writing and reflective practice on a foundation module in work-based learning", Innovations in Education and Teaching International, Vol. 45 No. 1, pp. 47-54.
14. Dellaportas, S. (2006), "Making a difference with a discrete course on accounting ethics", Journal of Business Ethics, Vol. 65 No. 4, pp. 391-404.
15. Fisher, D.G., Swanson, D.L. and Schmidt, J.J. (2007), "Accounting education lags CPE ethics requirements: implications for the profession and a call to action", Accounting Education: An International Journal, Vol. 6 No. 4, pp. 345-363.
16. Fulmer, W.E. and Cargile, B.R. (1987), "Ethical perceptions of accounting students: does exposure to a code of professional ethics help?", Issues in Accounting Education, Vol. 2 No. 2, pp. 207-219.
17. Gravett, S. and Geyser, H. (Eds) (2004), Teaching and Learning in Higher Education, Van Schaik, Pretoria.
18. Grimstad, C.R. (1964), "Education and professional training", Journal of Accountancy, July, pp. 82-85.
19. Guffey, D.M. and McCartney, M.W. (2008), "The perceived importance of an ethical issue as determinant of ethical decision-making for accounting students in an academy setting", Accounting Education, Vol. 17 No. 3, pp. 327-348.
20. Hanson, K.O. (1987), "What good are ethics courses?", Across the Board, September, pp. 10-11.
21. Hartman, L.P. and DesJardins, J. (2008), Business Ethics: Decision-Making for Personal Integrity & Social Responsibility, McGraw-Hill, New York, NY.
22. Hay, H.R., Mahlomaholo, M.G., Van der Merwe, B.C., Brussouw, S.M., Lampbrecht, G. and Badenhorst, J.J.C. (2004), Manual for Teaching and Learning, 1st ed., Central University of Technology, Free State, Bloemfontein, pp. 81-82.
23. Hoffman, M.L. (1981), "Is altruism part of human nature", Journal of Personality and Social Psychology, Vol. 40, pp. 121-137.
24. Jordan, J. (2007), "Taking the first step toward a moral action: a review of moral sensitivity measurement across domains", The Journal of Genetic Psychology, Vol. 168 No. 3, pp. 323-359.
25. Karcher, J.N. (1996), "Auditors' ability to discern the presence of ethical problems", Journal of Business Ethics, Vol. 15, pp. 1033-1050.
26. Kerr, D.S. and Smith, L.M. (1995), "Importance of and approaches to incorporating ethics into the accounting classroom", Journal of Business Ethics, Vol. 14, pp. 987-995.
27. Leung, P., Cooper, B.J., Dellaportas, S., Jackling, B. and Leslie, H. (2006), "Approaches to the development and maintenance of professional values, ethics and attitudes in accounting education programs", An International Federation of Accountants Project, International Federation of Accountants, New York, NY.
28. Loeb, S.E. (1988), "Teaching students accounting ethics: some crucial issues", Issues in Accounting Education, Fall, pp. 316-329.
29. McDonald, G.M. and Donleavy, G.D. (1995), "Objections to the teaching of business ethics", Journal of Business Ethics, Vol. 14 No. 10, pp. 839-853.
30. McMillan, J.H. (2000), "Fundamental assessment principles for teachers and school administrators", Practical Assessment, Research & Evaluation, Vol. 7 No. 8, available at: http://PAREonline.net/getvn.asp?v=7&n=8 (accessed 25 June 2004).
31. McPhail, K.J. (2001), "The other objective of ethics education: rehumanising the accounting profession: a study of ethics education in law, engineering, medicine and accountancy", Journal of Business Ethics, Vol. 34 No. 3, pp. 279-298.
32. Massey, D.W. and Van Hise, J. (2009), "Walking the walk: integrating lessons from multiple perspectives in the development of an accounting ethics course", Issues in Accounting Education, Vol. 24 No. 4, pp. 481-510.
33. Mintz, S. (2006), "Accounting ethics education: integrating reflective learning and virtue ethics", Journal of Accounting Education, Vol. 24, pp. 97-117.
34. Owhoso, V. (2002), "Mitigating gender-specific superior ethical sensitivity when assessing likelihood of fraud risk", Journal of Managerial Issues, Vol. 14 No. 3, pp. 360-374.
35. Patterson, D.M. (2001), "Causal effects of regulatory, organizational and personal factors on ethical sensitivity", Journal of Business Ethics, Vol. 30, pp. 123-159.
36. Puxty, A., Sikka, P. and Willmott, H. (1994), "(Re)forming the circle: education, ethics and accountancy practices", Accounting Education, Vol. 3 No. 1, pp. 77-92.
37. Rest, J.R. (1983), "Morality", in Flavell, J. and Markman, E. (Eds), Handbook of Child Psychology 4th ed., Vol. III, Wiley, New York, NY.
38. Rest, J.R. (1986), Moral Development: Advances in Research and Theory, Preager, New York, NY.
39. Rest, J.R. (1988), "Why does university promote development in moral judgement?", Journal of Moral Education, Vol. 17 No. 3, pp. 183-194.
40. Rest, J.R. and Thoma, S. (1986), "Educational programs and interventions", Moral Development: Advances in Research and Theory, Preagar, New York, NY.
41. Rosenthal, R. (1991), Meta-Analytic Procedures for Social Research, 2nd ed., Sage, Newbury Park, CA.
42. Rossouw, G.J. (2007), "The SAICA syllabus for ethics: does it all add up?", South African Journal of Economic and Management Sciences, Vol. 10 No. 3, pp. 384-393.
43. Rossouw, G.J., Prozesky, M., Van Heerden, B. and Van Zyl, M. (2006), Ethics for Accountants and Auditors, Oxford University Press, Cape Town.
44. Sankaran, S. and Bui, T. (2003), "Ethical attitudes among accounting majors: an empirical study", Journal of the American Academy of Business, Vol. 3 No. 1, pp. 71-79.
45. Shaub, M.K. (1989), "An empirical examination of the determinants of auditors' ethical sensitivity", PhD dissertation, Texas Tech University, Lubbock, TX.
46. Shaub, M.K. (1994), "An analysis of the association of traditional demographic variables with the moral reasoning of auditing students and auditors", Journal of Accounting Education Vol. 12 No. 1, pp. 1-26.
47. Shaub, M.K., Finn, D.W. and Munter, P. (1993), "The effects of auditors' ethical orientation o commitment and ethical sensitivity" Behavioural Research in Accounting, Vol. 5, pp. 145-169.
48. South African Tourism (2013), "Unique cultures of South Africa", available at: www.southafrica.net/za/en/articles/entry/article-southafrica.net-unique-cultures-of-south-africa (accessed 4 March 2013).
49. Sweeney, B. and Costello, F. (2009), "Moral intensity and ethical decision-making: an empirical examination of undergraduate accounting and business students", Accounting Education: An International Journal, Vol. 18 No. 1, pp. 75-97.
50. Thomas, S. (2012), "Ethics and accounting education", Issues in Accounting Education, Vol. 27 No. 2, pp. 399-418.
51. Trevino, L.K. (1992), "Moral reasoning and business ethics: implications for research, education, and management", Journal of Business Ethics, Vol. 11, pp. 445-459.
52. Van Niekerk, L. (Ed.) (2012) Pocket Guide to South Africa 2011/2012, Government Communications (GCIS), available at: www.gcis.gov.za/content/resourcecentre/sa-info/pocket-guide-south-africa-20112012 (accessed 4 March 2013).
53. Welton, R.E., LaGrone, M. and Davis, J.R. (1994), "Promoting the moral development of accounting graduate students: an instructional design and assessment", Accounting Education, Vol. 3 No. 1, pp. 35-50.
54. Winter, R. (2003), "Contextualising the patchwork text: addressing problems of coursework assessment in higher education", Innovations in Education and Teaching International Vol. 40 No. 2, pp. 112-122, special issue.
55. Zajonc, R.B. (1980), "Feeling and thinking: preferences need no inferences", American Psychologist, Vol. 35, pp. 151-175.
56. Armstrong, M.B., Ketz, J.E. and Owsen, D. (2003), "Ethics education in accounting: moving toward ethical motivation and ethical behavior", Journal of Accounting Education, Vol. 21, pp. 1-16.
57. Hojat, M. and Xu, G. (2004), "A visitor's guide to effect sizes: statistical significance versus practical (clinical) importance of research findings", Advances in Health Sciences Education, Vol. 9, pp. 241-249.
58. Langenderfer, H.Q. and Rockness, J.W. (1989), "Integrating ethics into the accounting curriculum: issues, problems, and solutions", Issues in Accounting Education, Vol. 4 No. 1, pp. 58-69.
59. Power, M.K. (1991), "Educating accountants: towards a critical ethnography", Accounting Organizations and Society, Vol. 16 No. 4, pp. 333-353.