e-journal

Has the AICPA changed the accounting profession for better or worse? The case of educational change

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Purpose – The purpose of this study is to examine students who have recently graduated from the
standard 120 credit accountancy program and compare and contrast their ethical perceptions with
students who have recently graduated from the AICPA-mandated 150 credit accountancy program
which includes 30 extra credits with a focus on ethics.
Design/methodology/approach – Recent graduated accounting students from selected
Association to Advance Collegiate Schools of Business were asked to fill out a cross-sectional
survey based on Victor and Cullen’s Ethical Climate Questionnaire (ECQ) to determine whether a
difference exists between the two groups’ ethical perceptions. The nine hypotheses derived from the
ECQ were tested using an independent sample t-test and Levene’s test for the homogeneity of the
variances between the two groups.
Findings – Compared with graduates of the 120 credit program, 150 credit program graduates scored
significantly higher in ethical perceptions on five domains: Company Profit, Friendship, Team
Interest, Personal Morality, and Rules, when testing at a confidence level of 95 percent. The two groups
were not significantly different in the domains of Self-Interest, Efficiency, Social Responsibility, or
Laws.
Practical implications – The paper includes implications for the need to encourage ethical
intervention through education in the accounting curriculum. This study is part of a growing body of
research for teaching ethics within the accounting profession.
Originality/value – This paper fulfills an identified need to study business ethics. Corporate
scandals in the late 1990s and early this century led to a decline in the public’s trust of the accounting
profession. Since that time, the government, companies, and universities have attempted to rebuild
that trust through a number of methods, such as passing laws requiring better regulation and more
disclosure as well as requiring improved ethics education for future accountants.

Keywords Ethics, Accounting education, Morality, AICPA, Accounting organizations

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Informasi Detail

Judul Seri

Journal of Accounting & Organizational Change

No. Panggil

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Penerbit

: Emerald Group., 2014

Deskripsi Fisik

Journal of Accounting & Organizational Change Vol. 10 No. 2, 2014 pp. 190-215

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

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