Students' and Faculty Members' Perceptions of the Importance of Business Ethics and Accounting Ethics Education: Is There an Expectations Gap?

Students' and Faculty Members' Perceptions of the Importance of Business Ethics and Accounting... Despite a wealth of prior research (e.g., Wynd and Mager, 1989; Weber, 1990; Harris, 1991; Harris and Guffey, 1991; McCabe et al., 1991; Murphy and Boatright, 1994; Gautschi and Jones, 1998), little consensus has arisen about the goals and effectiveness of business ethics education. Additionally, accounting academics have recently been questioned as to their commitment to accounting ethics education (Gunz and McCutcheon, 1998). The current study examines whether accounting students' perceptions of business ethics and the goals of accounting ethics education are fundamentally different from the perceptions of accounting faculty members. The study uses a survey instrument to elicit student and faculty responses to various questions concerning the importance of business ethics and accounting ethics education. Statistical analyses indicate that students consider both business ethics and the goals of accounting ethics education to be more important than faculty members. Implications of these results for accounting faculty members interested in accounting ethics education are discussed. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Business Ethics Springer Journals

Students' and Faculty Members' Perceptions of the Importance of Business Ethics and Accounting Ethics Education: Is There an Expectations Gap?

Journal of Business Ethics, Volume 51 (3) – Oct 17, 2004

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Publisher
Springer Journals
Copyright
Copyright © 2004 by Kluwer Academic Publishers
Subject
Philosophy; Ethics; Economic Growth; Management
ISSN
0167-4544
eISSN
1573-0697
DOI
10.1023/B:BUSI.0000032700.07607.02
Publisher site
See Article on Publisher Site

Abstract

Despite a wealth of prior research (e.g., Wynd and Mager, 1989; Weber, 1990; Harris, 1991; Harris and Guffey, 1991; McCabe et al., 1991; Murphy and Boatright, 1994; Gautschi and Jones, 1998), little consensus has arisen about the goals and effectiveness of business ethics education. Additionally, accounting academics have recently been questioned as to their commitment to accounting ethics education (Gunz and McCutcheon, 1998). The current study examines whether accounting students' perceptions of business ethics and the goals of accounting ethics education are fundamentally different from the perceptions of accounting faculty members. The study uses a survey instrument to elicit student and faculty responses to various questions concerning the importance of business ethics and accounting ethics education. Statistical analyses indicate that students consider both business ethics and the goals of accounting ethics education to be more important than faculty members. Implications of these results for accounting faculty members interested in accounting ethics education are discussed.

Journal

Journal of Business EthicsSpringer Journals

Published: Oct 17, 2004

References

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