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dc.contributor.authorCameron, Robyn Ann
dc.contributor.authorO'Leary, Conor
dc.date.accessioned2019-03-05T00:12:03Z
dc.date.available2019-03-05T00:12:03Z
dc.date.issued2015
dc.identifier.issn0963-9284
dc.identifier.doi10.1080/09639284.2015.1036893
dc.identifier.urihttp://hdl.handle.net/10072/128051
dc.description.abstractEthical 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.
dc.description.peerreviewedYes
dc.languageEnglish
dc.language.isoeng
dc.publisherRoutledge
dc.publisher.placeUnited Kingdom
dc.relation.ispartofpagefrom1
dc.relation.ispartofpageto15
dc.relation.ispartofjournalAccounting Education
dc.subject.fieldofresearchAccounting, auditing and accountability
dc.subject.fieldofresearchAccounting, auditing and accountability not elsewhere classified
dc.subject.fieldofresearchEconomics, business and management curriculum and pedagogy
dc.subject.fieldofresearchcode3501
dc.subject.fieldofresearchcode350199
dc.subject.fieldofresearchcode390103
dc.titleImproving Ethical Attitudes or Simply Teaching Ethical Codes? The Reality of Accounting Ethics Education
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
dc.description.versionAccepted Manuscript (AM)
gro.facultyGriffith Business School, Department of Accounting, Finance and Economics
gro.description.notepublicThis publication has been entered into Griffith Research Online as an Advanced Online Version.
gro.rights.copyright© 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
gro.hasfulltextFull Text
gro.griffith.authorCameron, Robyn
gro.griffith.authorO'Leary, Conor


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