e-journal

Ethics training for accountants:does it add up?

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Purpose – The purpose of this article is to investigate the effectiveness of an International
Federation of Accountants (IFAC)-aligned business ethics course in relation to its ability to positively
influence the ethical sensitivity of accounting students.
Design/methodology/approach – Using a quantitative, quasi-experimental design, senior
accounting students were subjected to a pre- and post-test, measuring ethical sensitivity, with an
IFAC-aligned business ethics course as the intervention. Multivariate analysis also focused on the
interrelation of demographic characteristics with ethical sensitivity.
Findings – The results indicate that the business ethics course was indeed effective in increasing the
ethical sensitivity of accounting students. Students’ demographic characteristics, in terms of accounting
specialisation area and years of work experience, did play a role in the extent of their changes in ethical
sensitivity. However, gender and previous ethics education as influencing factor in ethical sensitivity
was negated.
Research limitations/implications – The study focused on the first component (ethical sensitivity)
of Rest’s four-component model that predicts ethical behaviour. Additional research is therefore needed
into the other components in Rest’s model and their respective interrelations. The current study also used
a small convenience sample rather than one that was randomly selected. The findings in this study do,
however, add to the limited body of evidence on ethical sensitivity in accounting education world-wide.
Practical implications – The results can assist accounting professional bodies, associated higher
education institutions and accounting firms in implementing specific educational interventions to
develop greater ethical sensitivity in prospective and current accountants.
Originality/value – The audit failures at the start of this century placed a renewed focus on the
ethical behaviour of accountants. Consequently, ethics training was included in the curriculum of
aspiring accountants. The research that informed this article attempted to gauge the effectiveness of
this response, given the current knowledge gap, specifically in the South African context. Professional
accounting bodies, associated higher education institutions and accounting firms could use the
curriculum design presented in this study to implement a similar intervention. Such interventions
could enhance the ethical behaviour of both prospective and current accountants, and this, in turn,
should aid in lessening ethical crises, thus protecting the social stature of the accounting profession.

Keywords Business ethics, South Africa, Accounting education, Accounting profession, Demography, Ethical sensitivity, Ethics education, Rest’s four-component model

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Informasi Detail

Judul Seri

Meditari Accountancy Research

No. Panggil

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Penerbit

: Emerald Group., 2013

Deskripsi Fisik

Meditari Accountancy Research Vol. 21 No. 2, 2013 pp. 161-177

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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