Untitled

Abdolmohammadi, Mohammad J.; Read, William J.; Scarbrough, D. Paul

doi:10.1023/a:1021691001119

Cited by 80 publications

(13 citation statements)

References 12 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Ponemon (1992) studies accountants at various position levels in public firms and finds public accounting managers tend to positively evaluate and promote those individuals who hold an ethical reasoning capacity comparable to their own. Abdolmohammadi et al (2003) also find that auditors tend to recruit and retain individuals who have similar levels of moral reasoning.…”

Section: Figure 1 Research Design For Hypothesesmentioning

confidence: 81%

“…Several studies have examined the relationship between moral development and social influence pressures within public accounting firms (i.e., Abdolmohammadi et al 2003;Sweeney and Roberts 1997;Ponemon 1992;Ponemon and Gabhart 1990). Findings suggest that an auditor's moral development is influenced by the firm's moral atmosphere, i.e., the collective organizational norms or ethical culture (Ponemon 1994;Ponemon and Gabhart 1993).…”

Section: Internship Experience: Public Accountancy Exposurementioning

confidence: 99%

See 1 more Smart Citation

It's What's Outside that Counts: Do Extracurricular Experiences Affect the Cognitive Moral Development of Undergraduate Accounting Students?

Brown‐Liburd¹,

Porco²

2011

Issues in Accounting Education

View full text Add to dashboard Cite

This study applies the psychological theories of Kohlberg (1969, 1979) and Rest (1986) and explores existing literature that investigates factors affecting the cognitive moral development of accountants (see Jones et al. [2003] for a review of this literature), while advancing discourse regarding the contributing factors of external classroom activities on the development of accounting students' moral growth. Using a sample of 396 undergraduate accounting students from across the United States, we examine the affect that internship experiences, prosocial behavior exhibited through volunteerism, Beta Alpha Psi Honor Society membership, and student government involvement have on their level of ethical development. Our results indicate that undergraduate accounting students who have interned with a public accounting firm, or participated in extracurricular activities involving volunteerism or membership in Beta Alpha Psi, demonstrate higher levels of cognitive moral development. Results with respect to involvement in student government and cognitive moral development are inconclusive, possibly due to the small number of participants who were involved in student government activities. We provide evidence that extracurricular activities have a positive impact on the ethical development of future accountants in that these activities prepare them to enter the industry with integrity, morals, and a solid grasp of professional ethics.

show abstract

Section: Figure 1 Research Design For Hypothesesmentioning

confidence: 81%

Section: Internship Experience: Public Accountancy Exposurementioning

confidence: 99%

It's What's Outside that Counts: Do Extracurricular Experiences Affect the Cognitive Moral Development of Undergraduate Accounting Students?

Brown‐Liburd¹,

Porco²

2011

Issues in Accounting Education

View full text Add to dashboard Cite

show abstract

“…Students choosing accounting have a cognitive style associated with low levels of ethical reasoning (e.g., Geary and Rooney 1993;Fisher and Ott 1996;Abdolmohammadi et al 2003). However, research indicates that first-year accounting students have a higher moral capability than first-year business students (Jeffrey 1993).…”

Section: Hypothesis Developmentmentioning

confidence: 99%

“…Treating them the same as accounting students may negatively impact the effectiveness of the ethics education they receive if the ethical decision making of these two groups of students differs. In fact, a disproportionately high level of accounting students and practicing accountants has a sensing/thinking cognitive style that is associated with low levels of ethical reasoning (e.g., students: Geary and Rooney 1993;Fisher and Ott 1996;and practicing accountants: Vaassen et al 1993;Schloemer and Schloemer 1997;Abdolmohammadi et al 2003). Studies indicate that accounting students have the same or higher cognitive moral capability, the degree to which an individual may potentially incorporate higher order principles into his/her ethical reasoning (Thorne 2001), than other business students (Icerman et al 1991;Jeffrey 1993).…”

mentioning

confidence: 99%

Ethics and Accounting Education

Thomas¹

2012

Issues in Accounting Education

View full text Add to dashboard Cite

The current study investigates how a university accounting education affects the rationales used by accounting and first-year business students in making ethical decisions, the level of deliberative reasoning they employ, and their ethical decisions. Senior accounting students (with approximately four accounting courses to complete) were found to exhibit higher deliberative reasoning, make more frequent use of post-conventional modes of deliberative reasoning, and make more ethical decisions than first-year accounting students. These results suggest that a university accounting education has a positive effect on deliberative reasoning, on the use of post-conventional modes of deliberative reasoning, and on ethical decisions. There was no difference between the level of deliberative reasoning and ethical decisions of first-year accounting and first-year business students, but there were differences in their modes of deliberative reasoning. These results suggest that first-year accounting and first-year business students may make ethical decisions differently, implying the need for a different emphasis when teaching ethics to these two groups of students.

show abstract

“…We do this research to re-examine Armstrong (1987) statement that education in universities or higher level might not have taken care of the moral development of accounting students. This is immensely worrying because accounting firms need to recruit accountants with higher levels of cognitive moral development, often referred to as moral reasoning (Abdolmohammadi, Read, & Scarbrough, 2003). The failure of universities to promote students' cognitive moral development will increase critics of the accounting profession.…”

Section: Introductionmentioning

confidence: 99%

Ethics in University: Cognitive Moral Development and Gender

Septiari¹,

Helmayunita²,

Serly³

et al. 2020

JAFEB

View full text Add to dashboard Cite

This study examines the accounting students' level of moral development at the university. In this study, we focused on the effects of ethics subject and gender on moral development. Therefore, we compare the moral development of male and female students. We evaluated 216 students in Cognitive Moral Development (CMD) from 17 universities in Indonesia. We measured CMD with the Defining Issues Test (DIT) model developed by Rest in 1986. The findings show that there is no difference in DIT scores between students who have taken the ethics subject and who have not taken. We also confirm female students have a higher DIT score than male students. Our study results show that gender plays an important role in the ethics issue. Our study strengthens the previous research about the effect of ethics study and ethics courses on CMD. This study has an implication for ethics education in university wherein the curriculum or the system should be prepared carefully. Although the results of this study did not show that ethics subject has a strong impact on students' CMD, we still believe that the ethics course plays a significant role in the accountants' morals. For that reason, we argue that morals need time to be developed, and cannot be taught in a short-term course. Future research is needed to explore more about this issue.

show abstract

Untitled

Cited by 80 publications

References 12 publications

It's What's Outside that Counts: Do Extracurricular Experiences Affect the Cognitive Moral Development of Undergraduate Accounting Students?

It's What's Outside that Counts: Do Extracurricular Experiences Affect the Cognitive Moral Development of Undergraduate Accounting Students?

Ethics and Accounting Education

Ethics in University: Cognitive Moral Development and Gender

Contact Info

Product

Resources

About