The impact of professional commitment and anticipatory socialization on accounting students' ethical orientation
David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Ezio Di Nucci
Jack Alan Reynolds
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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|
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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.
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