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Comparative Study Of The Perceptions Of Accounting Students And Certified Public Accountants Regarding Ethics Education In University Accounting Curricula
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Book Synopsis Comparative Study of the Perceptions of Accounting Students and Certified Public Accountants Regarding Ethics Education in University Accounting Curricula by : Theodore Evans
Download or read book Comparative Study of the Perceptions of Accounting Students and Certified Public Accountants Regarding Ethics Education in University Accounting Curricula written by Theodore Evans and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The notion of ethics education in university accounting programs has been the center of an ongoing debate between educators, regulators, and researchers following the accounting scandals of the beginning of the 21st century. There is significant disagreement among these groups on the appropriate extent and form that such instruction should take. Prior research on the subject has focused heavily on the opinions of university accounting instructors concerning ethics education for accounting students, but perceptions of two of the most relevant groups in this discussion, students and practitioners, have gone relatively unexplored. Using a web-based survey to collect responses from voluntary participants, this study attempts to understand the positions of these groups on a variety of aspects of ethics education, including the importance of the topic in accounting programs, which type of course structure is preferred for such instruction, and the adequacy of current ethics coverage. The results of the surveys indicate that both students and CPAs believe that ethics should be taught in university accounting programs and that the inclusion of such instruction would aid students in solving ethical dilemmas. The results also suggest that both groups support a variety of formats by which students can receive ethical instruction. Interestingly, students and CPAs felt that current ethics coverage is not excessive, but were uncertain as to whether they would consider it appropriate or lacking. The information gathered may be of use in further studies on the perceptions of ethics education and to regulatory and educational organizations as they attempt to design and implement a solution to end the continuous deliberation on the topic.
Book Synopsis Accounting Ethics Education by : Margarida M. Pinheiro
Download or read book Accounting Ethics Education written by Margarida M. Pinheiro and published by Routledge. This book was released on 2020-11-04 with total page 171 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting Ethics Education: Teaching Virtues and Values gathers a diversity of contributions from invited, well-known experts. It promotes a comprehensive reflection around how ethics can and should be taught to accounting students, discussing and highlighting the most updated research on accounting ethics education, and it is an essential reference in the field. The subject of accounting ethics education is critical to foster ethical awareness that may prevent the way in which one acts or behaves, especially towards others. The point is that accounting education cannot exist without ethical education and accountants must be technically proficient and ethically sensible since ethical behavior is vital to the status and credibility of the accountancy profession. And this sensibility must be developed while the future professional is still cultivating his or her moral and intellectual structure within the school learning environment: character and practical reasoning are crucial because they include not only knowledge of rules and principles, and their correct application but also values and virtues. Examining multiple perspectives, Accounting Ethics Education: Teaching Virtues and Values advances the scholarly debate by providing cuttingedge and insightful research vital for all those interested and immersed in these matters. It begins with a historical perspective of accounting ethics education and continues by exploring challenges, opportunities and developments in the area. It will be of great value to academics, students, researchers and professionals in the fields of accounting, accounting education and ethics.
Book Synopsis Undergraduate Accounting Students' Perceptions of Accounting Ethics by : Yi-Hui Ho
Download or read book Undergraduate Accounting Students' Perceptions of Accounting Ethics written by Yi-Hui Ho and published by . This book was released on 2007 with total page 528 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Research on Professional Responsibility and Ethics in Accounting by : Cynthia Jeffrey
Download or read book Research on Professional Responsibility and Ethics in Accounting written by Cynthia Jeffrey and published by Emerald Group Publishing. This book was released on 2011-06-01 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt: Focuses on the professional responsibilities of accountants and how they deal with the ethical issues they face. This title features articles on a range of important topics, including professionalism, social responsibility, ethical judgment, and accountability.
Book Synopsis Research on Professional Responsibility and Ethics in Accounting by : Cynthia Jeffrey
Download or read book Research on Professional Responsibility and Ethics in Accounting written by Cynthia Jeffrey and published by Emerald Group Publishing. This book was released on 2011-06-01 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt: Focuses on the professional responsibilities of accountants and how they deal with the ethical issues they face. This title features articles on a range of important topics, including professionalism, social responsibility, ethical judgment, and accountability.
Book Synopsis The Perception of Students and Educators on Ethics Education in the Diploma in Accountancy Programme by : Nor Sharizad binti Zainal Abidin
Download or read book The Perception of Students and Educators on Ethics Education in the Diploma in Accountancy Programme written by Nor Sharizad binti Zainal Abidin and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Accounting Ethics Education by : Alberto J. Costa
Download or read book Accounting Ethics Education written by Alberto J. Costa and published by Routledge. This book was released on 2021-06-03 with total page 173 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting education ought to prepare future professionals to enter a principles-based, rules-oriented field of activity wherein technical knowledge of accounting standards (principles, rules and decision procedures) and ethical awareness (the capacity to discern moral issues and resolve ethical dilemmas) are crucial. Accounting education is best performed by the accountant’s adherence to the principles of the accounting profession and by individuals and firms following the appropriate rules, act according to the codes of conduct adopted by their profession, exercise clear judgment whenever they address financial transactions and consider/assess the state of a given business. Accounting Ethics Education: Making Ethics Real gathers a diversity of contributions from invited well-known experts and other specialists. It promotes comprehensive reflection around key trends, discussing and highlighting the most updated research on accounting ethics education, being an essential and useful reference in the field. In the performance of accounting tasks, the accountant should be educated and supported in the skills development and habit formation to solve accounting problems, recognize moral issues and resolve ethical dilemmas that will be encountered in their special tasks. Also, this book provides a moral map for identifying and acting on values when difficult situations arise. Examining multiple perspectives, the book improves the scholarly debate by providing cutting-edge and insightful research vital for all those interested and immersed in these matters. It will be of great value to academics, students, researchers and professionals in the fields of accounting, accounting education and ethics.
Book Synopsis Accounting Student Perceptions of Business and Professional Ethics by : James H. Sellers
Download or read book Accounting Student Perceptions of Business and Professional Ethics written by James H. Sellers and published by . This book was released on 1981 with total page 90 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Research on Professional Responsibility and Ethics in Accounting by : Tara J. Shawver
Download or read book Research on Professional Responsibility and Ethics in Accounting written by Tara J. Shawver and published by Emerald Group Publishing. This book was released on 2023-03-30 with total page 174 pages. Available in PDF, EPUB and Kindle. Book excerpt: This 25th edition of Research on Professional Responsibility and Ethics in Accounting explores many aspects across professional responsibility and ethics in accounting, including balancing values vs profits, whistleblowing, earnings management, ethical financial reporting, and moral identity.
Book Synopsis The Routledge Companion to Accounting Education by : Richard M.S. Wilson
Download or read book The Routledge Companion to Accounting Education written by Richard M.S. Wilson and published by Routledge. This book was released on 2014-04-29 with total page 1070 pages. Available in PDF, EPUB and Kindle. Book excerpt: Many enquiries into the state of accounting education/training, undertaken in several countries over the past 40 years, have warned that it must change if it is to be made more relevant to students, to the accounting profession, and to stakeholders in the wider community. This book’s over-riding aim is to provide a comprehensive and authoritative source of reference which defines the domain of accounting education/training, and which provides a critical overview of the state of this domain (including emerging and cutting edge issues) as a foundation for facilitating improved accounting education/training scholarship and research in order to enhance the educational base of accounting practice. The Routledge Companion to Accounting Education highlights the key drivers of change - whether in the field of practice on the one hand (e.g. increased regulation, globalisation, risk, and complexity), or from developments in the academy on the other (e.g. pressures to embed technology within the classroom, or to meet accreditation criteria) on the other. Thirty chapters, written by leading scholars from around the world, are grouped into seven themed sections which focus on different facets of their respective themes – including student, curriculum, pedagogic, and assessment considerations.
Book Synopsis Accounting Ethics: Empirical studies of accounting ethics by : J. Edward Ketz
Download or read book Accounting Ethics: Empirical studies of accounting ethics written by J. Edward Ketz and published by Taylor & Francis US. This book was released on 2005-12-15 with total page 464 pages. Available in PDF, EPUB and Kindle. Book excerpt: For years accounting ethics has been viewed as an unimportant adjunct of academic and professional accounting. However, the economic scandals of the early twenty-first century have dramatically nullified this characterisation, with the ruination of investors in Enron, WorldCom, Waste Management, Aldelphia, Tyco and scores of other business concerns raising questions about the adequacy and relevance of academic research into accounting ethics, as well as the ethical nature of professional parties. Presenting important papers that reassess these theories, research studies and professional practices in the field of accounting ethics, this collection scrutinizes the body of knowledge that did not protect the investing public, and examines the current crisis in the creditability of financial reports.
Book Synopsis Dissertation Abstracts International by :
Download or read book Dissertation Abstracts International written by and published by . This book was released on 1986 with total page 588 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Accounting Ethics Education by : Margarida M. Pinheiro
Download or read book Accounting Ethics Education written by Margarida M. Pinheiro and published by Routledge. This book was released on 2020-11-04 with total page 182 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting Ethics Education: Teaching Virtues and Values gathers a diversity of contributions from invited, well-known experts. It promotes a comprehensive reflection around how ethics can and should be taught to accounting students, discussing and highlighting the most updated research on accounting ethics education, and it is an essential reference in the field. The subject of accounting ethics education is critical to foster ethical awareness that may prevent the way in which one acts or behaves, especially towards others. The point is that accounting education cannot exist without ethical education and accountants must be technically proficient and ethically sensible since ethical behavior is vital to the status and credibility of the accountancy profession. And this sensibility must be developed while the future professional is still cultivating his or her moral and intellectual structure within the school learning environment: character and practical reasoning are crucial because they include not only knowledge of rules and principles, and their correct application but also values and virtues. Examining multiple perspectives, Accounting Ethics Education: Teaching Virtues and Values advances the scholarly debate by providing cuttingedge and insightful research vital for all those interested and immersed in these matters. It begins with a historical perspective of accounting ethics education and continues by exploring challenges, opportunities and developments in the area. It will be of great value to academics, students, researchers and professionals in the fields of accounting, accounting education and ethics.
Book Synopsis Certified Public Accountant Education and Ethical Decision-Making Preparedness: A Phenomenological Study Exploring the Connection by : Vicki Bealman
Download or read book Certified Public Accountant Education and Ethical Decision-Making Preparedness: A Phenomenological Study Exploring the Connection written by Vicki Bealman and published by . This book was released on 2013 with total page 183 pages. Available in PDF, EPUB and Kindle. Book excerpt: The purpose of this phenomenological study was not to evaluate efficacy of ethical training for current accounting programs, but to understand the perceptions of Certified Public Accountants (CPAs) for the influence of accounting ethical education requirements on their ethical decision-making preparedness. The study used pre-interview surveys, face-to-face interviews, and timeline drawings to acquire data in four principle areas: CPA ethical decision-making preparedness, accounting program ethics educational requirements, accounting program ethics learning activities, and CPA perceptions of necessary changes to accounting program ethics requirements. Results from Virginia CPA perceptions indicate the definition of ethical decision-making as doing the right thing at all times, ethical decision-making preparedness as the education and experience to determine the right course of action, case studies as most effective ethics learning activities, lack of required ethics education in accounting programs, as well as increased stand-alone ethics courses and ethics incorporated in all accounting courses as necessary changes to current accounting programs. Other emergent themes from Virginia CPA perceptions include CPA reluctance to participate in context-based research, CPA Firm efforts to encourage CPAs to violate guidelines, and CPAs walking away from the industry to avoid pressure to violate guidelines.
Book Synopsis Giving Voice to Values in Accounting by : Tara Shawver
Download or read book Giving Voice to Values in Accounting written by Tara Shawver and published by Routledge. This book was released on 2018-10-11 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt: There has been much written on the importance of responsibility accounting and integrated reporting to ensure business accountability, but not on how to be a responsible accountant. As the accounting profession is built on the foundation of maintaining public trust, making the right decisions when faced with a challenging dilemma has a major impact on the long-term performance and perception of the firm as well as personal credibility. Accountants make judgement calls on a regular basis: they are privy to highly confidential information regarding their clients and their clients' businesses. Unethical earnings management practices can easily lead to falsifying records, but how does the accounting professional avoid succumbing to these practices when faced with other pressures? Giving Voice to Values in Accounting is the first book to explain the ethical dilemmas faced by accountants in their day-to-day work and to provide clear guidance for accounting students and professionals in navigating through these issues. The Giving Voice to Values (GVV) framework focuses on resolving ethical conflict by encouraging individuals to act on their values. This book provides accounting educators, coaches, trainers and professionals with both the impetus and the tools to easily implement the GVV offering into their own work, their organizations and in the classroom.
Book Synopsis The Perceptions of Academics and Practitioners on the Outcome of Ethics Education in Malaysia by : Djamal Larbani
Download or read book The Perceptions of Academics and Practitioners on the Outcome of Ethics Education in Malaysia written by Djamal Larbani and published by . This book was released on 2013 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ethics became of an important interest in the accounting field recently. Indeed, after many global scandals, higher education institutions became more involved concerning the ethical teaching for future accounting graduates and professionals. Therefore, researchers studied the outcome of that ethics teaching in order to assess its effectiveness and try to improve its quality. Most of those studies were conducted in developed countries more than developing countries. Malaysia is among those countries which have limited studies in ethics education particularly in accounting. Therefore studies in this area became imperative, especially after the compulsory integration of ethics course in the accounting curricula by the Ministry of Higher Education of Malaysia in establishing a reassessment report Halatuju 2 in 2006. This study obtained data related to the outcome of ethics teaching in Malaysia through two different angles, academicians' and practitioners' perspective, and compared between them. 119 questionnaires were collected via a survey that was disseminated to accounting academics in public universities in Malaysia as well as accounting practitioners in companies. Results showed that both academicians and practitioners seemed to share the same view about the significant positive effect of ethics teaching in accounting undergraduate programmes in Malaysia. The findings indicate that, based on the respondents' perception, ethics education in Malaysia significantly improved the ethical decision making ability of accounting students and both academicians and practitioners shared the same viewpoint.
Book Synopsis Accounting and Finance Innovations by : Nizar Alsharari
Download or read book Accounting and Finance Innovations written by Nizar Alsharari and published by BoD – Books on Demand. This book was released on 2021-12-22 with total page 331 pages. Available in PDF, EPUB and Kindle. Book excerpt: The world is currently experiencing the advent of new information technologies with dynamic changes, which can be considered as one of the greatest business threats today. Accordingly, international business and academia have claimed to be working towards developing innovations in accounting and finance that are useful for all stakeholders. The recent accounting and finance scholarship has moved forward toward new innovations that advance professional practice. This book introduces and discusses new innovations in accounting and finance, including management accounting, blockchain, E-business models, data analytics, artificial intelligence, cryptocurrency, bitcoin, digital assets, and associated risks. It also sheds light on how and why accounting and finance innovations have changed over time. This book will help practitioners and academics develop and introduce new accounting and finance tools and concepts. It is also a useful resource for those working in the accounting and finance fields.
