The impact of professional commitment and anticipatory socialization on accounting students' ethical orientation
David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Jack Alan Reynolds
Learn more about PhilPapers
Journal of Business Ethics 68 (1):83 - 90 (2006)
The accounting profession has emphasized the need for ethics education in the accounting curriculum. The current study examines professional commitment and anticipatory socialization, operationalized by perception of financial reporting, as possible determinants of Accounting students' ethical perceptions and intentions. Accounting students with higher levels of professional commitment and higher perception of the importance of financial reporting were more likely to perceive questionable actions as unethical and less likely to engage in such actions compared to those students with lower commitment and lower perception of financial reporting. The results have implications for accounting instructors and accounting employers as they socialize students in the accounting profession at this early stage
|Keywords||accounting ethics anticipatory socialization professional commitment|
|Categories||categorize this paper)|
Setup an account with your affiliations in order to access resources via your University's proxy server
Configure custom proxy (use this if your affiliation does not provide a proxy)
|Through your library|
References found in this work BETA
No references found.
Citations of this work BETA
Özgür Özmen Uysal (2010). Business Ethics Research with an Accounting Focus: A Bibliometric Analysis From 1988 to 2007. [REVIEW] Journal of Business Ethics 93 (1):137 - 160.
Özgür Özmen Uysal (2010). Business Ethics Research with an Accounting Focus: A Bibliometric Analysis From 1988 to 2007. Journal of Business Ethics 93 (1):137-160.
Similar books and articles
Yves Gendron, Roy Suddaby & Helen Lam (2006). An Examination of the Ethical Commitment of Professional Accountants to Auditor Independence. Journal of Business Ethics 64 (2):169 - 193.
M. Fleming Damon, W. Chow Chee & Wenbing Su (forthcoming). An Exploratory Study of Chinese Accounting Students' and Auditors' Audit-Specific Ethical Reasoning. Journal of Business Ethics.
Sally Gunz & John McCutcheon (1998). Are Academics Committed to Accounting Ethics Education? Journal of Business Ethics 17 (11):1145-1154.
James Poon Teng Fatt (1995). Ethics and the Accountant. Journal of Business Ethics 14 (12):997 - 1004.
Nell Adkins & Robin R. Radtke (2004). Students' and Faculty Members' Perceptions of the Importance of Business Ethics and Accounting Ethics Education: Is There an Expectations Gap? [REVIEW] Journal of Business Ethics 51 (3):279-300.
Irene N. McCarthy (1997). Professional Ethics Code Conflict Situations: Ethical and Value Orientation of Collegiate Accounting Students. [REVIEW] Journal of Business Ethics 16 (12-13):1467-1473.
Monir Zaman Mir (2010). Students' Perceptions of Academic and Business Dishonesty: Australian Evidence. [REVIEW] Journal of Academic Ethics 8 (1):67-84.
David S. Kerr & L. Murphy Smith (1995). Importance of and Approaches to Incorporating Ethics Into the Accounting Classroom. Journal of Business Ethics 14 (12):987 - 995.
John Ferguson, David Collison, David Power & Lorna Stevenson (2011). Accounting Education, Socialisation and the Ethics of Business. Business Ethics 20 (1):12-29.
Sharon Green & James Weber (1997). Influencing Ethical Development: Exposing Students to the AICPA Code of Conduct. [REVIEW] Journal of Business Ethics 16 (8):777-790.
Added to index2009-01-28
Total downloads20 ( #79,714 of 1,096,216 )
Recent downloads (6 months)6 ( #32,031 of 1,096,216 )
How can I increase my downloads?