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ERIC Number: EJ1144032
Record Type: Journal
Publication Date: 2013
Pages: 12
Abstractor: As Provided
ISBN: N/A
ISSN: EISSN-1936-346X
EISSN: N/A
Attitudes of Students and Practitioners Regarding Ethical Acceptability of Accounting Transactions
Fischer, Mary; Marsh, Treba; Hunt, George L.
Journal of Learning in Higher Education, v9 n1 p93-104 Spr 2013
This study reports the findings of a study assessing the acceptability differences in decisions made by Certified Public Accounting practitioners (CPA) and students studying to become CPAs. The study responds to researchers' call for additional research on topics related to accounting decision ethics. Modified managerial and accounting recognition scenarios were used to collect the acceptability of ethical judgments. The analysis employs factor analysis to affirm whether the scenarios are managerial or accounting recognition decisions. The analyses further divides the managerial decisions into either revenue or expense related. The accounting recognition decisions are further divided into those involving an accounting manipulation or inventory related. Students' acceptability of the accounting transactions was far harsher than the practitioners. However, both students and practitioners considered the accounting scenarios to be unethical. Both students and practitioners judged the managerial revenue scenarios to be ethical but the managerial expense scenarios to be moderately unethical. In addition to the ethical acceptability of accounting transaction, student and practitioner demographic data including age, work experience and academic credentials are investigated to explain the differences.
JW Press. P.O. Box 49, Martin, TN 38237. Tel: 731-587-4010; Fax: 731-588-0701; Web site: http://JWPress.com
Publication Type: Journal Articles; Reports - Research
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: Texas
Grant or Contract Numbers: N/A