Ethics training for accountants: does it add up?

Abstract

Purpose -T he purpose of this article is to investigate the effectiveness of an International Federation of Accountants (IFAC)-aligned business ethics course in relation to its ability to positively influence the ethical sensitivity of accounting students. Design/methodology/approach -U sing aq uantitative,q uasi-experimentald esign, senior accounting students were subjected to ap re-and post-test, measuring ethical sensitivity, with an IFAC-aligned business ethics course as the intervention. Multivariate analysis also focused on the interrelation of demographic characteristics with ethical sensitivity. Findings -T he resultsindicatethatthe business ethics course wasindeedeffective in increasing the ethicalsensitivity of accounting students.Students' demographiccharacteristics, in termsofaccounting specialisation area andyears of work experience,did play aroleinthe extent of theirchanges in ethical sensitivity. However, gender andp reviouse thicse ducation as influencing factor in ethicals ensitivity wasnegated.Research limitations/implications -T he studyfocused on thefirstcomponent (ethical sensitivity) of Rest's four-component modelthatpredictsethical behaviour. Additional research is thereforeneeded into theother components in Rest's modeland theirrespectiveinterrelations. Thecurrent studyalsoused asmall conveniencesampleratherthanone that wasrandomlyselected. Thefindings in this studydo, however, addtothe limitedbodyofevidenceonethical sensitivityinaccountingeducation world-wide. Practical implications -T he results can assist accounting professional bodies, associated higher education institutions and accounting firms in implementing specific educational interventions to develop greater ethical sensitivity in prospective and currentaccountants. Originality/value -T he audit failures at the start of this century placed ar enewed focus on the ethical behaviour of accountants. Consequently, ethics training was included in the curriculum of aspiring accountants. The research that informed this article attempted to gauge the effectivenessof this response, given the current knowledge gap, specifically in the South African context. Professional accounting bodies, associated higher education institutions and accounting firms could use the curriculum design presented in this study to implement as imilar intervention. Such interventions could enhance the ethical behaviour of both prospective and current accountants, and this, in turn, should aid in lessening ethical crises, thus protecting the social stature of the accounting profession.

Gender (in) accounting: insights, gaps and an agenda for future research

“…Halabi et al (2010) found no gender difference regarding the propensity of using computer-based learning materials instead of attending face-to-face lectures. Taylor (2013) found that gender does not affect the ethical sensitivity of accounting students. Similarly, Soni et al (2015) found that male and female trainee accountants are equally likely to "whistle-blow" when they encounter unethical behaviour.…”

Women representation on boards: a South African perspective

“…No differences in gender haves been observed when having computer-based learning materials (Halabi et al, 2010), in face-to-face teaching (Halabi et al, 2010) or in the perception of accountants (Wessels and Steenkamp, 2009). Furthermore, no gender differences are seen when assessing the effectiveness of increasing ethical sensitivity in a business ethics course (Taylor, 2013) or in the partiality to whistle-blowing by trainee auditors (Soni et al, 2015). However, Sadler and Barac (2005) showed that male accounting students are four times more likely to act unethically than females.…”

Trainee accountants' perceptions of the usefulness of the business ethics curriculum: A case of SAICA in South Africa

“…These findings further challenge the argument that moral values are irreversibly set early in life. The ability of ethics education to improve the moral development of students is linked to improved ethical sensitivity of students when faced with moral dilemmas (Taylor 2013; Shawver and Miller 2017).…”