Skip to main content
Log in

Accounting Students as Surrogates for Accounting Professionals When Studying Ethical Dilemmas: A Cautionary Note

  • Published:
Teaching Business Ethics

Abstract

A challenge in performing empirical research isdetermining appropriate research subjects.Laboratory experiments are noted for their useof student subjects. The issue of interest inthis research is whether student subjectsrespond to a contextual ethical dilemma in thesame manner as working professionals.

An experiment was conducted with 110 studentsand 169 experienced accounting practitioners,who are CPAs, utilizing six different financialreporting dilemmas. Students were assigned tothree different organizational categories interms of tone at the top – ethical, not ethicaland neutral. Experienced accountingpractitioners provided information about theperceived tone at the top in their ownorganizations using a questionnaire. The t-tests disclose significant differencesbetween CPAs and students for each of the sixdilemmas at the p < 0.001 level.

This is a preview of subscription content, log in via an institution to check access.

Access this article

Price excludes VAT (USA)
Tax calculation will be finalised during checkout.

Instant access to the full article PDF.

Institutional subscriptions

Similar content being viewed by others

REFERENCES

  • Baack, D., C. Fogliasso and J. Harris: 2000, 'The Personal Impact of Ethical Decisions: A Social Penetration Theory', Journal of Business Ethics 24, 39–49.

    Google Scholar 

  • Brief, A. P., J. M. Dukerich, P. R. Brown and J. F. Brett: 1996, 'What's Wrong with the Treadway Commission Report? Experimental Analysis of the Effects of Personal Values and Codes of Conduct on Fraudulent Financial Reporting', Journal of Business Ethics 15, 183–198.

    Google Scholar 

  • Campbell, D. T. and J. C. Stanley: 1963, Experimental and Quasi-Experimental Designs for Research, Houghton Mifflin, Boston, MA.

    Google Scholar 

  • Committee of Sponsoring Organizations of the Treadway Commission (COSO): 1992, Internal Control: Integrated Framework, Coopers & Lybrand.

  • D'Aquila, J.: 1998, 'Is the Control Environment Related Financial Reporting Decisions?', Managerial Auditing Journal 13(8), 472–478.

    Google Scholar 

  • D'Aquila, J. and D. F. Bean: 2000, 'Does a Tone at the Top That Fosters Ethical Decisions Impact Financial Reporting Decisions: An Experimental Analysis', Proceedings of the Seventh Annual International Conference Promoting Business Ethics, New York, NY, pp. 81–100.

  • Dipboye, R. L.: 1990, 'Laboratory vs. Field Research in Industrial and Organizational Psychology', in D. L. Cooper and I. T. Robertson (eds.), International Review of Industrial and Organizational Psychology, Vol. 5, Wiley, Chichester, UK, pp. 1–34.

    Google Scholar 

  • Dobbins, F. H., I. M. Lane and D. D. Steiner: 1988, 'A Note on the Role of Laboratory Methodologies in Applied Behavioral Research: Don't Throw the Baby Out with the Bath Water', Journal of Organizational Behavior 9, 281–286.

    Google Scholar 

  • Ferber, R.: 1977, 'Research by Convenience', Journal of Consumer Research 4, 57–58.

    Google Scholar 

  • Fleming, J. E.: 1969, 'Managers as Subjects in Business Decision Research', Academy of Management Journal 12, 59–66.

    Google Scholar 

  • Gordon, M. E., A. L. Slade and N. Schmitt: 1986, 'The “Science of the Sophomore” Revisited: From Conjecture to Empiricism', Academy of Management Review 11, 191–207.

    Google Scholar 

  • Harris, J. R.: 1990, 'Ethical Values of Individuals at Different Levels in the Organizational Hierarchy of a Single Firm', Journal of Business Ethics 9, 741–750.

    Google Scholar 

  • Hemmasi,M.: 1989, 'A Comparison of the Performance, Behaviors, and Analysis Srategies of MBA versus BBA Sudents in a Simulation Environment', Simulation and Games 20, 15–30.

    Google Scholar 

  • Kelley, S. W., O. C. Ferrell and S. J. Skinner: 1990, 'Ethical Behavior Among Marketing Researchers: An Assessment of Selected Demographic Characteristics', Journal of Business Ethics 9, 681–688.

    Google Scholar 

  • Kerlinger, F. R.: 1986, Foundation of Behavioral Research, 3rd edn., Holt, Rinehart, and Winston, New York.

    Google Scholar 

  • Locke, E. A.: 1986, Generalizing from Laboratory to Field Settings, Lexington Books, Lexington, MA.

    Google Scholar 

  • Lynch, J. G. Jr.: 1999, 'Theory and External Validity', Academy of Marketing Science Journal 27(3), 367–376.

    Google Scholar 

  • Posner, B. Z. and W. H. Schmidt: 1987, 'Ethics in American Companies: A Managerial Perspective', Journal of Business Ethics 6, 383–391.

    Google Scholar 

  • Rich, A. J., C. S. Smith and P. H. Mihalek: 1990, 'Are Corporate Codes of Conduct Effective?', Management Accounting, 34–35.

  • Sears, D. O.: 1986, 'College Sophomores in the Laboratory: Influences of a Narrow Data Base on Social Psychology's View of Human Nature', Journal of Personality and Social Psychology 51, 515–530.

    Google Scholar 

  • Touche Ross: 1988, 'Ethics in American Business: An Opinion Survey of Key Business Leaders on Ethical Standards and Behavior'.

  • Weick, K. E.: 1967, 'Organizations in the Laboratory', in V. H. Vroom (ed.), Methods of Organizational Research, University of Pittsburgh Press, Pittsburgh, PA.

    Google Scholar 

  • Wells, W. D.: 1993, 'Discovery Oriented Consumer Research', Journal of Consumer Research (March) 19, 489–504.

    Google Scholar 

  • Winer, R. S.: 1999, 'Experimentation in the 21st Century: The Importance of External Validity', Journal of the Academy of Marketing Science 27(3), 349–358.

    Google Scholar 

Download references

Author information

Authors and Affiliations

Authors

Rights and permissions

Reprints and permissions

About this article

Cite this article

Bean, D.F., D'Aquila, J.M. Accounting Students as Surrogates for Accounting Professionals When Studying Ethical Dilemmas: A Cautionary Note. Teaching Business Ethics 7, 187–204 (2003). https://doi.org/10.1023/A:1025056716520

Download citation

  • Issue Date:

  • DOI: https://doi.org/10.1023/A:1025056716520

Navigation