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- W1496156944 abstract "This study investigates the ethical awareness and decision making of accounting students using three ethical decision making cases studies. Given the increased focus on ethics education by professional accounting bodies the study focuses on the differences in ethical decision making between students undertaking a final year ethics course with students who have not yet studied ethics in their accounting degree. The study partially replicates the prior work of Cohen, Pant and Sharp (1996) that tested the multidimensional ethics scale (MES) designed to test ethical decision making of accounting students within the context of Rest?s (1986) four-component model of ethical decision making. The study extends the work of Cohen et al. (1996) to incorporate individual background factors such as gender, residence and the study of ethics at university level in measuring ethical decision making. The results show that there are significant differences between local and international students in ethical decision making possibly linked to cultural differences. The findings also lend strong support for the incorporation of ethics education in the curriculum given that the significant difference in the ethical decision making of students who had studied a compulsory ethics unit in their undergraduate degree program." @default.
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- W1496156944 date "2008-01-01" @default.
- W1496156944 modified "2023-09-24" @default.
- W1496156944 title "Ethical Awareness, Orientation and Intentions of Accounting Students" @default.
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