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Students' and Faculty Members' Perceptions of the Importance of Business Ethics and Accounting Ethics Education: Is There an Expectations Gap?

机译:学生和教职员工对商业道德和会计道德教育重要性的看法:是否存在期望差距?

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Despite a wealth of prior research (e.g., Wynd and Mager, 1989; Weber, 1990; Harris, 1991; Harris and Guffey, 1991; McCabe et al., 1991; Murphy and Boatright, 1994; Gautschi and Jones, 1998), little consensus has arisen about the goals and effectiveness of business ethics education. Additionally, accounting academics have recently been questioned as to their commitment to accounting ethics education (Gunz and McCutcheon, 1998). The current study examines whether accounting students' perceptions of business ethics and the goals of accounting ethics education are fundamentally different from the perceptions of accounting faculty members. The study uses a survey instrument to elicit student and faculty responses to various questions concerning the importance of business ethics and accounting ethics education. Statistical analyses indicate that students consider both business ethics and the goals of accounting ethics education to be more important than faculty members. Implications of these results for accounting faculty members interested in accounting ethics education are discussed.
机译:尽管有大量的先前研究(例如Wynd和Mager,1989; Weber,1990; Harris,1991; Harris和Guffey,1991; McCabe等,1991; Murphy和Boatright,1994; Gautschi和Jones,1998),但很少关于商业道德教育的目标和有效性已经达成共识。此外,最近对会计学者对他们对会计伦理教育的承诺提出质疑(Gunz和McCutcheon,1998年)。当前的研究旨在检验会计专业学生对商业道德的认识和会计道德教育的目标是否与会计教职员工的观念有根本的不同。该研究使用一种调查工具来引起学生和教师对有关商业道德和会计道德教育的重要性的各种问题的回答。统计分析表明,学生认为商业道德和会计道德教育的目标比教职工更重要。讨论了这些结果对对会计道德教育感兴趣的会计系教职人员的意义。

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