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The functional-institutional and consequential-conflictual sociological approaches to accounting ethics education

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There is limited research that utilizes the consequential-conflictual (CC) approaches,
which utilized radical orientation of double loop, second order and reorientation of organizational
learning strategies. Both the functional-institutional (FI) and CC approaches are integrated with the
sustainability and ecological resources management literature. The aim of this paper is to fill this
research gap.
Design/methodology/approach – The paper applies FI and CC sociological approaches.
Findings – This paper’s contribution to the managerial auditing education literature is based on the
proposition that ethics education can improve the moral and ethical reasoning of auditors, when the
educational processes incorporate both the FI and CC sociological organizational learning strategies.
The paper suggests that ethics education in auditing could benefit from experiential teaching methods
utilized in allied applied disciplines of medicine, engineering, and educational psychology.
Research limitations/implications – Sociological approaches have been commonly applied in
behavioral managerial accounting and control systems research. This paper extends the FI and CC
framework to ethics education in managerial auditing research.
Practical implications – The subject of accounting ethics education is important to auditors. When
accounting ethics education utilizes both the FI and CC teaching approaches, the managerial auditing
education processes become interactive and cooperative by bringing experiential organizational
experiences to the classroom.
Originality/value – Accounting ethics education is shaped by ecological and environmental
sustainability concerns. Recently, business school interest and growth in sustainability management
has contributed to the integration of ethics education in managerial auditing and accounting contexts,
overcoming the shortcomings accounting programs experienced from stand-alone ethics courses.

Keywords Ethics, Workplace training, Accounting education, Auditing, Teaching methods,
Economic sustainability

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Informasi Detail

Judul Seri

Managerial Auditing Journal

No. Panggil

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Penerbit

: Emerald Group., 2011

Deskripsi Fisik

Managerial Auditing Journal Vol. 26 No. 3, 2011

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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