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  • Improving Ethical Attitudes or Simply Teaching Ethical Codes? The Reality of Accounting Ethics Education

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    CameronPUB2.pdf (555.4Kb)
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    Accepted Manuscript (AM)
    Author(s)
    Cameron, Robyn Ann
    O'Leary, Conor
    Griffith University Author(s)
    Cameron, Robyn
    O'Leary, Conor
    Year published
    2015
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    Abstract
    Ethical instruction is critical in accounting education. However, does accounting ethics teaching actually instil core ethical values or simply catalogue how students should act when confronted with typical accounting ethical dilemmas? This study extends current literature by distinguishing between moral/ethical and legal/ethical matters and then re-evaluating the effectiveness of ethics training. A cohort of final year accounting students with significant ethical training evaluated ethical scenarios. Half were moral (non-legal) and half contained legal as well as moral components. After further ethical instruction they ...
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    Ethical instruction is critical in accounting education. However, does accounting ethics teaching actually instil core ethical values or simply catalogue how students should act when confronted with typical accounting ethical dilemmas? This study extends current literature by distinguishing between moral/ethical and legal/ethical matters and then re-evaluating the effectiveness of ethics training. A cohort of final year accounting students with significant ethical training evaluated ethical scenarios. Half were moral (non-legal) and half contained legal as well as moral components. After further ethical instruction they re-evaluated the scenarios. Ethical attitudes towards legal/moral issues improved, but attitudes towards moral only issues did not. This questions previous studies which purport to demonstrate the effectiveness of ethical instruction and queries the benefits of accounting ethics education. Are fundamental ethical principles being ignored in an effort to prevent more obvious accounting wrongdoings? Accounting ethics training needs to be reassessed if true ethical improvement is to be achieved.
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    Journal Title
    Accounting Education
    DOI
    https://doi.org/10.1080/09639284.2015.1036893
    Copyright Statement
    © 2015 Taylor & Francis (Routledge). This is an Accepted Manuscript of an article published by Taylor & Francis in Accounting Education on 06 May 2015, available online: https://doi.org/10.1080/09639284.2015.1036893
    Note
    This publication has been entered into Griffith Research Online as an Advanced Online Version.
    Subject
    Accounting, auditing and accountability
    Accounting, auditing and accountability not elsewhere classified
    Economics, business and management curriculum and pedagogy
    Publication URI
    http://hdl.handle.net/10072/128051
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    • Journal articles

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