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

Abstract

accounting ethics, anticipatory socialization, professional commitment,

The Effects of Auditor Experience and Professional Commitment on Acceptance of Underreporting Time: A Moderated Mediation Analysis

“…Alternatively, auditors with lower professional commitment should be more inclined to behave dysfunctionally.'' However, empirical studies on the relationship between auditors' professional commitment and ethical evaluations and decisions have yielded mixed results (Elias 2006). To illustrate, Shaub, Finn, and Munter (1993) find no relationship between professional commitment and auditors' ability to identify ethical issues.…”

“…However, there is some limited empirical support for the notion that auditors' professional commitment will be negatively related to underreporting time. Using a sample of students from undergraduate auditing classes, Elias (2006) finds that students with higher professional commitment are more likely to perceive underreporting of time as an unethical behavior. Since professional commitment should result in greater sensitivity to issues concerning professional ethics (Aranya et al 1981;Lord and DeZoort 2001), auditors with high professional commitment may be less accepting of underreporting time.…”

“…For example, although Otley and Pierce (1996) find no significant relationship between auditors' professional commitment and underreporting time, Elias (2006) finds that auditing students with higher professional commitment are more likely to perceive underreporting time as unethical.…”

“…Although accounting firms are responsible for maintaining an organizational culture that promotes professional commitment among their auditors, the socialization process necessary to engender high levels of professional commitment among entry-level auditors must begin years before the auditor joins the firm. College accounting programs and instructors play an instrumental role in students' socialization into the profession (Elias 2006(Elias , 2008. Instructors should emphasize to students that accounting is a system designed to meet the needs of financial statement users and encourage them to think of ways in which our system could be improved.…”

Fostering values: four stages towards developing professional ethics for future accountants

“…A fundamental part of the ethics maturation process, as represented in our data, is learning from peers and others prior to starting work in the profession. This is a notion closely allied to what Merton and Rossi [17,18] term 'anticipatory socialisation', defined as "the process of adopting attitudes and beliefs of a reference group before obtaining membership" (p. 85). We posit that this is a process of learning that can take place in the university environment.…”