Educators’ Epistemological Beliefs of Accounting Ethics Teaching: A Cross-Cultural Study
AbstractThis study is an exploratory examination of cultural differences in accounting educators’ epistemological beliefs of accounting ethics education. It is motivated by a renewed global interest in accounting ethics in recent years following the reported breaches of ethical conducts by individuals from different cultures. In Pratt’s model, conceptions of teaching should be an interdependent and internally consistent trilogy of beliefs, intentions and actions. The purpose of this empirical study is to sketch an outline of how accounting ethics education is broadly understood by accounting educators from three different cultural backgrounds, the Anglo-influenced Australian, the Chinese and the Moslem-dominated Malaysian. It explores the cross-cultural variations in their epistemological beliefs of what to teach, objectives to achieve, the ethics educator, and the learning process. Results suggest that Australian and Malaysian accounting educators differed significantly in their epistemological beliefs on the source of knowledge as well as the acquisition of knowledge. Interestingly, there were no significant statistical differences in the epistemological beliefs held by participants in this study concerning other issues in accounting ethics education, i.e. the delivery of ethics education, transferability, goals of ethics education, separate course, and qualification.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by Emerald Group Publishing in its journal Accounting Research Journal.
Volume (Year): 19 (2006)
Issue (Month): 2 (September)
Contact details of provider:
Web page: http://www.emeraldinsight.com
Postal: Emerald Group Publishing, Howard House, Wagon Lane, Bingley, BD16 1WA, UK
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Parker, Lee D., 1994. "Professional accounting body ethics: In search of the private interest," Accounting, Organizations and Society, Elsevier, vol. 19(6), pages 507-525, August.
- Hosmer, LaRue Tone, 1988. "Adding ethics to the business curriculum," Business Horizons, Elsevier, vol. 31(4), pages 9-15.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Louise Lister).
If references are entirely missing, you can add them using this form.