Journal of Business Ethics 16 (8):777-790 (1997)
|Abstract||Although the AICPA Code of Professional Conduct emphasizes the importance of education in ethics, very little is known about how and when the Code and the topic of ethics can be presented to enhance the effectiveness of ethics-oriented education. The purpose of this research was to provide preliminary evidence about the ethical development of students prior to, and immediately following, such courses. We found that: (1) accounting students, after taking an auditing course which emphasized the AICPA Code, reasoned at higher levels than students who had not taken the course; (2) there were no differences in moral reasoning levels when accounting and non-accounting majors were compared prior to an auditing course; and (3) there was a significant relationship between the Seniors' levels of ethical development and the choice of an ethical versus unethical action. It was concluded that an auditing course emphasizing the 'spirit' of the Code can have a positive impact on the ethical behaviour of some of the future members of the accounting profession.|
|Keywords||No keywords specified (fix it)|
|Categories||categorize this paper)|
|Through your library||Configure|
Similar books and articles
Linda Achey Kidwell (2001). Student Honor Codes as a Tool for Teaching Professional Ethics. Journal of Business Ethics 29 (1-2):45 - 49.
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.
Rafik Z. Elias (2006). The Impact of Professional Commitment and Anticipatory Socialization on Accounting Students' Ethical Orientation. Journal of Business Ethics 68 (1):83 - 90.
Curtis Clements, John D. Neill & O. Scott Stovall (2009). The Impact of Cultural Differences on the Convergence of International Accounting Codes of Ethics. Journal of Business Ethics 90 (3):383 - 391.
Terri L. Herron & David L. Gilbertson (2004). Ethical Principles Vs. Ethical Rules. Business Ethics Quarterly 14 (3):499-523.
Albert D. Spalding & Alfonso Oddo (2011). It's Time for Principles-Based Accounting Ethics. Journal of Business Ethics 99 (S1):49-59.
Allison Collins & Norm Schultz (1995). A Critical Examination of the AICPA Code of Professional Conduct. Journal of Business Ethics 14 (1):31 - 41.
David Satava, Cam Caldwell & Linda Richards (2006). Ethics and the Auditing Culture: Rethinking the Foundation of Accounting and Auditing. [REVIEW] Journal of Business Ethics 64 (3):271 - 284.
Jeanne M. David, Jeffrey Kantor & Ira Greenberg (1994). Possible Ethical Issues and Their Impact on the Firm: Perceptions Held by Public Accountants. [REVIEW] Journal of Business Ethics 13 (12):919 - 937.
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.
Added to index2009-01-28
Total downloads11 ( #107,400 of 722,914 )
Recent downloads (6 months)1 ( #60,917 of 722,914 )
How can I increase my downloads?