Purpose: The purpose of this study is to provide a comprehensive conceptual internal whistleblowing model for accounting students and then test it empirically. To this end, by considering the mediating role of professional commitment (PC) and the moderating effect of the perceived moral intensity (PMI), the anticipatory socialization's impact on…

Purpose: Whistleblowing has received increasing attention and support in recent years as a means of detecting and correcting illegal, unethical or illegitimate practices in organizations. This study aims to examine the extent to which accounting students in Saudi Arabia, as prospective accountants, have the courage to blow the whistle.…

This study focused on the ethical intentions and perceptions of ethical problems among undergraduates in Singapore. An online survey was conducted to a sample of 100 undergraduates studying in local and foreign universities based in Singapore. The study found influences on ethical perceptions and intentions by factors such as gender, religious…

As China advances, attitudes about ethical reasoning will continue to evolve from norms rooted in Confucianism, guanxi, and collectivism toward attitudes consistent with developed countries. With the lack of understanding of reasoning in China, business executives, professors, and students from developed countries rely on their society's cultural…

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…

Faculty tasked with revising the accounting curriculum to incorporate an ethics component may benefit from the experiences reported in the literature. We construct and describe a framework for the pedagogy of accounting ethics based upon extant literature. Our purpose is to present the cumulative contributions to the literature in a fashion that…

This paper reports the effect of a moral education programme on the ethical judgement making ability of university students. The programme comprises two forms of intervention: a dedicated ethics course and subsequent practical training. A total of 113 accounting students from six Malaysian universities participated in a longitudinal study…

Purpose: The purpose of this paper is to determine whether there were differences in students' ethical perceptions based on gender, academic major and religiosity. Design/methodology/approach: A self-administered survey was conducted of 132 students at a university in Barbados, to determine ethical perceptions on five moral constructs: justice,…

In the past decade, there has been an increasing level of distress over the perceived lack of ethics exhibited by members of the accounting profession. This distress has resulted in a call for a greater emphasis on ethics coverage as part of a college-level accounting education. However, one could argue that the various organizations that are…

The classic question, "Should business schools teach ethics?" is not often asked anymore given the drip, drip, drip of business corruption reported in the news. Even skeptics allow that business ethics education could not hurt and might improve the ethics of business leaders. Furthermore, universities, colleges, and business accrediting…

The purpose of this study was to examine the dimensionality of a moral intensity construct in four ethical accounting scenarios and how the dimensions directly affect the specific processes of moral decision making of accounting students. A survey was conducted with 233 accounting students enrolled in the school of accounting in a university of…

Examines reasons for the increasing demand for ethical behavior in organizations. Highlights include the organization, wholeness, and shared values; values, morals, organizational ethics, and value-based leadership; and ethical accounting, based on the Ethical Accounting Statement developed in Denmark. (LRW)

In this study, the authors examined ethical perceptions of Hispanic students by analyzing differences between (a) accounting and nonaccounting business majors and (b) women and men. The authors used the following five constructs: justice, relativism, egoism, utilitarianism, and deontology. Their study incorporated 12 moral characteristics into…