(Re)forming the circle: education, ethics and accountancy practices

Puxty, Anthony G.; Sikka, Prem; Willmott, Hugh

doi:10.1080/09639289400000006

Cited by 62 publications

(40 citation statements)

References 11 publications

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“…Reviews of accounting textbooks, recommended by UK accountancy bodies to students on professional courses, conducted by Puxty et al (1994a) and of auditing textbooks by Sikka (1987) have dispiriting conclusions: 'The books seek to inform students of some disparate techniques which, it is assumed, will help them to carry out the tasks expected of them; but little attempt is made to locate accounting in any social or organisational context. "Fact"-based learning is dominant .…”

Section: Increasing Professional Pronouncementsmentioning

confidence: 97%

“…are generally disappointing, as they failed to discuss concepts central to auditing (e.g., true and fair, independence), integrate recent research findings, critically analyse "official knowledge", and explain the theoretical rationale of auditing'. (Sikka 1987, p. 301) Thus, such textbooks do not offer students a wider perspective or lead them constructively to challenge the values espoused by the profession, and may indeed obstruct the emergence of critical and reflective thought (Puxty et al, 1994a). Many textbooks fail to consider recurrent accounting problems, such as its role in corporate collapse, leaving students bemused by criticism in the media unmatched in their formal education (Tinker, 1985).…”

Section: Increasing Professional Pronouncementsmentioning

confidence: 98%

“…For example, Puxty et al (1994a) argue that pressures from financial cut-backs, changes in accreditation by the professional accountancy bodies and the introduction of teaching and research rankings linked to funding, have led to 'systems of surveillance' that have resulted in the 'silencing of UK academic accounting labour'. In another article, the same authors (Puxty et al, 1994b) argue that although the professional accountancy bodies claim to serve the public interest in an ethical and impartial way, professional accountancy education fails to develop moral reasoning among aspiring accountants.…”

Section: Introductionmentioning

confidence: 98%

See 2 more Smart Citations

Accounting Education and Research: Zeff»s Warnings Reconsidered

Dewing

Russell

1998

The British Accounting Review

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Section: Increasing Professional Pronouncementsmentioning

confidence: 97%

Section: Increasing Professional Pronouncementsmentioning

confidence: 98%

Section: Introductionmentioning

confidence: 98%

See 1 more Smart Citation

Accounting Education and Research: Zeff»s Warnings Reconsidered

Dewing

Russell

1998

The British Accounting Review

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“…Certains croient voir le domaine s'éloigner de la détection et de la divulgation des fraudes pour se rapprocher des services de confidentialité des clients (Puxty, Sikka et Willmott, 1994). Dans le cadre de cette « réinvention de la vérification » (Gendron, Cooper et Townley, 2007 ;Jeppeson, 1998), il semblerait qu'on constate un besoin croissant de valeur ajoutée chez les vérificateurs (Radcliffe, 1999), au point où des commentateurs parlent maintenant de la commercialisation de la vérification (voir Cooper et Robson, 2006 ;Hanlon, 1994 ;).…”

Section: La Vérification Interne : Les Pratiques Habilitantes Contre unclassified

Les vérificateurs internes « sur la crête » : idéologie, politique, éthique et lutte contre la fraude et la corruption

2013

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Tous droits réservés © L'Observatoire de l'administration publique, 2012Ce document est protégé par la loi sur le droit d'auteur. L'utilisation des services d'Érudit (y compris la reproduction) est assujettie à sa politique d'utilisation que vous pouvez consulter en ligne.https://apropos.erudit.org/fr/usagers/politique-dutilisation/ Cet article est diffusé et préservé par Érudit.Érudit est un consortium interuniversitaire sans but lucratif composé de l'Université de Montréal, l'Université Laval et l'Université du Québec à Montréal. Il a pour mission la promotion et la valorisation de la recherche. ABSTRACT This paper examines some of the ideological, political and moral challenges that face internal auditors in their fight against fraud and corruption. Specifically, the paper considers how these three factors influence the definitions of fraud and corruption and the perceived purpose of internal auditing. The paper also examines two high-profile cases of fraud and corruption -the Canadian sponsorship scandal and the WorldCom collapse -as a means of showing how these factors can undermine the auditor's independence, integrity and professional judgment. These two cases further highlight the phenomenon of "whistleblowing," and how a whistleblower's "faith in the system" can lead that person to become a victim of injustice and alienation, or "tragic hero." Finally, the paper considers how to best deal with this situation, and briefly looks at the educational resources that the profession has made available to deal with these various challenges. 131 LES VÉRIFICATEURS INTERNES « SURPour citer cet article : Everett, J., D. Neu et A. S. Rahaman (2012). « Les vérificateurs internes « sur la crête » : idéologie, politique, éthique et lutte contre la fraude et la corruption », Télescope, vol. 18, n° 3,

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“…Puxty et al (1994) found that accounting and auditing textbooks recommended by the member bodies either avoid any consideration of ethical principles or reduce ethical principles to a mechanistic following of written behavioural guidelines. However, Gunz and McCutcheon (1998) are of the view that lack of material argument is often used to camouflage a more broad-ranging reluctance to incorporate ethical issues into the course.…”

Section: Factors Affecting Ethics Educationmentioning

confidence: 99%

Ethics education and accounting programmes in Ghana: does university ownership and affiliation status matter?

Simpson

Onumah

Oppong-Nkrumah

2015

International Journal of Ethics Education

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One very important remedy proposed for the wide-spread ethical failure of accountants in recent years is ethics education. Although ethics education has been variously explored in the literature, the nature of ethics education in accounting programmes and the factors that are associated with the integration of ethics education still remain largely unexplored, particularly in the context of developing countries and at university level of education. This study, therefore, ascertains the nature of ethics education and examines how two factors, namely the type of institution and the affiliation status of the institution, affect the structure and integration of ethics education in the accounting programmes of universities in Ghana. Drawing on primarily secondary data from twenty-seven (27) out of the thirty-four (34) universities in Ghana, results show that the content and structure employed in integrating ethics into accounting programmes are associated with the type of institution and the affiliation status of institutions.

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(Re)forming the circle: education, ethics and accountancy practices

Cited by 62 publications

References 11 publications

Accounting Education and Research: Zeff»s Warnings Reconsidered

Accounting Education and Research: Zeff»s Warnings Reconsidered

Les vérificateurs internes « sur la crête » : idéologie, politique, éthique et lutte contre la fraude et la corruption

Ethics education and accounting programmes in Ghana: does university ownership and affiliation status matter?

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