Attitudes of accounting students towards ethics, continuous professional development and lifelong learning
AbstractWith a myriad of corporate scandals involving fraud and theft across the world, the auditing profession has been put under the spotlight with the prominence of promoting an ethical attitude within the profession and amongst its members. By way of an empirical study conducted with a group of students at a leading university in South Africa, it was found that the necessity for change and CPD are concepts not collectively agreed upon by all within the profession, even more so when it comes to a group of final-year undergraduate students at this university. This article provides a series of recommendations regarding the improvement of the current teaching and learning model in order to include a CPD approach when it comes to ethics.Â
Adler, R.W. & Milne, M.J. 1997a. Translating ideals into practice: An examination of international accounting bodiesâ€™ calls for curriculum changes and New Zealand tertiary institutions; assessment methods. Accounting Education: An international journal, 6(2): 109â€“124.
Adler, R.W. & Milne, M.J. 1997b. Improving the quality of accounting studentsâ€™ learning through action orientated learning tasks. Accounting Education: An international journal, 6(3): 191â€“215.
Albrecht, W.S. & Sack, R.J. 2001. The perilous future of accounting education. The CPA Journal, 71(3): 16â€“
Baetz, M. & Carson, A. 1999. Ethical dilemmas in teaching about ethical dilemmas: Obstacle or opportunity?
Teaching Business Ethics, 3(1): 1â€“12.
Bedford, N.M. & Shenkir, W.G. 1987. Reorienting accounting education. Journal of Accountancy, 164(2): 84â€“91. Bryman, A. & Cramer, D. 1997. Quantitative data analysis with SPSS for Windows. London: Routledge.
Candy, P.C. 1995. Developing lifelong learners through undergraduate education. In L. Summers (ed.) A focus on learning: Proceedings of the 4th Annual Teaching Learning Forum, Edith Cowan University, February 1995. Perth: Edith Cowan University. pp. iiâ€“viii.
Candy, P.C., Crebert, G. & Oâ€™Leary, J. 1994. Developing lifelong learners through undergraduate education. Canberra: Australian Government Publishing Services.
Carlson, P.J. & Burke, F. 1998. Lessons learned from ethics in the classroom: Exploring student growth in flexibility, complexity and comprehension. Journal of Business Ethics, 17(11): 1179â€“1187.
Cavanaugh, S.H. 1993. Connecting education and practice. In L. Curry, & J.F. Wergin and Associates (eds.) Educating professionals: Responding to new expectations for competence and accountability. San Francisco: Jossey Bass Publishers. pp. 107â€“125.
Clark, K.M. 1980. SDL: Rediscovery of an ancient art. In S.S. Cooper, & M.C. Seal (eds.) Perspectives on continuing education in nursing. Pacific Palisades: NURSECO.
Cooper, D.R. & Schindler, P.S. 2003. Business research methods (8th edition). New York: McGraw-Hill.
Cowton, C.J. & Cummins, J. 2003. Teaching Business Ethics in UK Higher Education: Progress and prospects. Teaching Business Ethics, 7(1): 37â€“54.
Cragg, W. 1997. Teaching Business Ethics: The role of ethics in business and in business education. Journal of Business Ethics, 16(3): 231â€“245.
Dempsey, A. & Stegmann, N. 2001. Accounting I: Attracting and retaining learners. Paper delivered at a conference of the South African Institute of Chartered Accountants on 31 October 2001.
Diller-Haas, A. 2004. Time to change introductory Accounting. The CPA Journal, 74(4): 60â€“62.
Els, G. 2007. Utilising continued professional development of ethics amongst prospective chartered accountants. Unpublished doctoral thesis. Johannesburg: University of Johannesburg.
Fischer, G. & Scharff, E. 1998. Learning technologies in support of self-directed learning. Journal of Interactive Media in Education, 98(4).
Gibbs, G. 1992. Improving the quality of learning. Bristol: Technical and Education Services Ltd.
Grasso, L.P. & Kaplan, S.E. 1998. Emphasis on ethics in tax education. In L. Ponemon, M.J. Epstein, J.C. Gaa & R.G. Ruland (eds.) Research on Accounting Ethics, 4: 73â€“87. JAI Press Inc.
Grimstad, C.R. 1964. Teaching the ethics of accountancy. The Journal of Accountancy, 118: 82â€“85.
Hiltebeitel, K.M. & Jones, S.K. 1991. Initial evidence on the impact of integrating ethics into accounting education. Issues in Accounting Education, 6: 262â€“275.
Houle, C.O. 1980. Continuing learning in the professions. San Francisco: Jossey Bass Publishers.
International Federation of Accountants (IFAC). 1998. Competence-based approaches to the professional preparation of accountants. New York: International Federation of Accountants.
International Federation of Accountants (IFAC). 2003a. International Education Standards for Professional Accountants, IES 1â€“6. New York: International Federation of Accountants.
International Federation of Accountants (IFAC). 2003b. International Education Paper, IEP 2: Towards competent professional accountants. New York: International Federation of Accountants.
International Federation of Accountants (IFAC). 2003c. Discussion paper: 2000 and beyond â€“ a strategic framework for prequalification education for the accountancy profession in the year 2000 and beyond. New York: International Federation of Accountants.
International Federation of Accountants (IFAC). 2004. Continuing professional development: A program for lifelong learning and continuing development of professional competence. International Education Standard for Professional Accountants, IES 7. New York: International Federation of Accountants.
Josephs, M.J. 1978. A competency-based program. National Conference on Higher Education: Adapting institutions to the adult learner (experiments in progress). Washington, DC: American Association for Higher Education.
Kenny, S. & Eining, M.M. 1996. An experimental investigation incorporating attribution theory. In L. Ponemon, M.J. Epstein, J.C. Gaa & R.G. Ruland (eds.) Research on Accounting Ethics, Volume 2: 73â€“86. JAI Press Inc.
Langenderfer, H.Q. & Rockness, J.W. 1989. Integrating ethics into the accounting curriculum: Issues, problems, and solutions. Issues in Accounting Education, Spring: 58â€“59.
Loeb, S.E. & Rockness, J. 1992. Accounting ethics and education: A response. Journal of Business Ethics, 11(7): 485â€“495.
Loeb, S.E. 1988 .Teaching students accounting ethics: Some crucial issues. Issues in Accounting Education, 3: 316â€“329.
Loeb, S.E. 1990. Whistle blowing and accounting education. Issues in Accounting Education, 3: 281â€“294.
Lovell, A. 1992. Accounting education: A developing debate. Management Accounting, 70(3): 20â€“23.
Maclagan, P. 2002 Reflections on the integration of ethics teaching into a British undergraduate management degree programme. Teaching Business Ethics, 6(3): 297â€“318.
May, G.S., Windall, F.W. & Sylvestre, J. 1995. The need for change in accounting education: An educator survey. Journal of Accounting Education, 13: 21â€“43.
Milne, M.J. & McConnell, P.J. 2001. Problem-based learning: A pedagogy for using case material in accounting education. Accounting Education, 10(1): 61â€“82.
Myers, R. 2005. Accounting Education Changes Course. Journal of Accountancy, 200(4): 108â€“111.
Nelson, D.R. & Wittmer, D.P. 2001. Developing a learning community approach to business ethics education. Teaching Business Ethics, 5(3): 267â€“281.
Nelson, I.T. 1995. Whatâ€™s new about accounting education change? An historical perspective on the change movement. Accounting Horizons, Fall: 62â€“75.
Person, S. 2002. Accounting education: Charting a course through a perilous future. Journal of Accountancy, 193(4): 84â€“85.
Prozesky, M. 2001. Ethics in the education of South African Chartered Accountants. Report prepared for the South African Institute of Chartered Accountants. Pietermaritzburg: Unilever Ethics Centre, University of Natal.
Shaub, M. 1991. An analysis of factors affecting the cognitive moral development of auditors and auditing students. Working Paper, University of Nebraska. College of Business Administration. Nebraska: University of Nebraska.
Sims, R.R. & Brinkmann, J. 2003. Business ethics curriculum design: Suggestions and illustrations. Teaching Business Ethics, 7(1): 69â€“86.
Sims, R.R. 2002. Business ethics teaching for effective learning. Journal of Business Ethics, 6(4): 393â€“410.
South African Institute of Chartered Accountants, The (SAICA) 2005a. Competence and continued professional development. Johannesburg: The South African Institute of Chartered Accountants.
South African Institute of Chartered Accountants, The (SAICA) 2005b. Background and policy document on continuing professional development. Johannesburg: The South African Institute of Chartered Accountants.
St. Pierre, K.E., Nelson, E. & Gabbin, A. 1990. A study of the ethical development of accounting majors in relation to other business and non-business disciplines. The Accounting Educatorsâ€™ Journal, Summer: 23â€“35.
Sundem, G.L., Williams, D.Z. & Chironna, J.E. 1990. The revolution in accounting education. Management Accounting, 47(12): 49â€“53.
Uys, T. 2003. Measuring and quantifying. In D. Rossouw (ed.) Intellectual tools: Skills for the human sciences (2nd edition). Pretoria: Van Schaik Publishers. pp. 117â€“126.
Williams R.H., Zimmerman, D.W., Zumbo, B.D. & Ross, D. 2003. Charles Spearman: British behavioral scientist. Human Nature Review, 3: 114â€“118.
Williams, B. 2001 The theoretical links between problem- based learning and self-directed learning for continuing professional nursing education. Teaching in Higher Education, 6(1): 85â€“98.
Wright, G.B., Cullinan, C.P. & Bline, D.M. 1998 Recognising ethical issues: The joint influence of ethical sensitivity and moral intensity. In L. Ponemon, M.J. Epstein, J.C. Gaa & R.G. Ruland (eds.) Research on Accounting Ethics, Volume 4: 29â€“52. JAI Press Inc.
This journal is an open access journal, and the authors and journal should be properly acknowledged, when works are cited.
Authors may use the publisher's version for teaching purposes, in books, theses, dissertations, conferences and conference papers.
A copy of the authors’ publisher's version may also be hosted on the following websites:
- Non-commercial personal homepage or blog.
- Institutional webpage.
- Authors Institutional Repository.
The following notice should accompany such a posting on the website: “This is an electronic version of an article published in the African Journal of Business Ethics, Volume XXX, number XXX, pages XXX–XXX”, DOI. Authors should also supply a hyperlink to the original paper or indicate where the original paper (http://ajobe.journals.ac.za/pub) may be found.
The following Creative Commons license applies:
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.