The Code of Professional Conduct: Instructional Impact on Accounting Students' Ethical Perceptions and Attitudes

Ward, Suzanne Pinac; Ward, Dan R.; Wilson, Thomas E.

doi:10.1080/08832323.1996.10116775

Cited by 10 publications

(10 citation statements)

References 3 publications

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“…Ward et al (1996) confirmed this recommendation when they found that students exposed to the Code of Professional Conduct were less likely to act unethically compared to students without such exposure. Scholarios et al (2003) noted that such socialization was likely to persist even during negative publicity of the accounting profession.…”

Section: Impact Of Professional Commitment and Anticipatory Socializasupporting

confidence: 58%

“…This definition clearly applies to the accounting profession where there is an increased emphasis on appropriate ethical behavior. Entry into the accounting profession requires not only technical competence but also an understanding of the behavioral norms that drive the profession's members (Ward et al, 1996). The importance of giving students an accurate picture of the accounting profession's norms and values cannot be overemphasized.…”

Section: Professional Commitmentmentioning

confidence: 99%

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The Impact of Professional Commitment and Anticipatory Socialization on Accounting Students’ Ethical Orientation

Elias

2006

J Bus Ethics

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Section: Impact Of Professional Commitment and Anticipatory Socializasupporting

confidence: 58%

Section: Professional Commitmentmentioning

confidence: 99%

The Impact of Professional Commitment and Anticipatory Socialization on Accounting Students’ Ethical Orientation

Elias

2006

J Bus Ethics

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“…The results provide evidence that the exposure to the Code improves accounting students' ability to make better ethical choices. Ward and Ward (1996), using a four-scenario instrument, surveyed 54 accounting students. Using a preand post-test design, students were tested concerning the course content as it related to the professional Code.…”

Section: Literature Reviewmentioning

confidence: 99%

An Examination Of Accounting Majors Ethical Decisions Before And After An Ethics Course Requirement

Rogers

Smith

2008

TLC

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The increased focus on ethical decision making in the accounting profession has resulted in (1) how ethical/unethical they believed the actions described were and (2) the probability that they would take the same action as the actor. The results of the analysis indicate no significant differences in the responses of the students whenever the vignette describes a situation in which the accountant makes an ethical decision. However, significant differences were indicated in both decisions whenever the students were dealing with a vignette describing an accountant making an unethical decision.

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“…Shaub did not find age or education to have any effect on moral reasoning. Ward et al (1996) found that even limited ethics instruction can alter student perceptions of behaviour. Ward et al (1996) found that even limited ethics instruction can alter student perceptions of behaviour.…”

Section: Accounting Students' Ethical Judgement and Decision Makingmentioning

confidence: 99%

The effects of second language on ethical judgement in accounting

Saadullah¹,

Abushawish²,

Zeitun³

2014

AAJFA

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The number of participants in accounting practices and academia who use English as their second language is significant and growing. Many of them are involved in making ethical judgements based on information provided in English, which is their second language. It is important to know the effect of the second language on their ethical judgement. In this study, using 211 undergraduate accounting students whose native language is Arabic from an Association to Advance Collegiate Schools of Business (AACSB) accredited business school located in the Middle East, we test the effect of second language use on ethical judgement. We find that the ethical judgement is significantly better when the ethical dilemmas are presented in the participants' native language (Arabic) compared to when the same dilemmas are presented their second language (English). The results hold true in both within and between subject designs. Implications are discussed.

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The Code of Professional Conduct: Instructional Impact on Accounting Students' Ethical Perceptions and Attitudes

Cited by 10 publications

References 3 publications

The Impact of Professional Commitment and Anticipatory Socialization on Accounting Students’ Ethical Orientation

The Impact of Professional Commitment and Anticipatory Socialization on Accounting Students’ Ethical Orientation

An Examination Of Accounting Majors Ethical Decisions Before And After An Ethics Course Requirement

The effects of second language on ethical judgement in accounting

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