Who enrolls in accounting? : ethical predispositions of undergraduate accounting students

Poje, Tamara (avtor), Ličen, Mina (avtor), Zaman Groff, Maja (avtor)

Business ethics has become a vital concern around the world following corporate scandals that, among other serious consequences, have affected the reputation of accountants. To rebuild ethical behavior and public trust, effective integration of ethics into accounting curricula is gaining importance. This study contributes to the efficiency of such educational efforts by examining the ethical predispositions of accounting students compared to those in other business majors. Utilizing the Multidimensional Ethics Scale (MES), the study measures the impact of five moral philosophies on moral judgment. Although no differences in moral judgment were found between accounting students and students undertaking other business majors, the study reveals specific ethical predispositions of accounting students, specifically a greater influence of egoism and contractualism on their moral judgment. Additionally, the study finds that relativism significantly impacts the moral judgment of all business students, not limited to those specializing in accounting. These results are essential for accounting education, as understanding ethical predispositions can guide the tailoring of ethics education within accounting curricula. The aim of ethics education is to guide students to achieve the highest level of cognitive moral development where their moral judgment is based on own beliefs, beyond the perspective of society, culture, family, peers and self-interest.

• Jezik: Angleški jezik
• Ključne besede: accounting, teaching, ethics, accounting education, moral judgment, multidimensional ethics scale, ethical predispositions, ethics education
• Vrsta gradiva: Članek v reviji
• Tipologija: 1.01 - Izvirni znanstveni članek
• Organizacija: EF - Ekonomska fakulteta
• Status publikacije: Objavljeno
• Različica publikacije: Objavljena publikacija
• Leto izida: 2025
• Št. strani: 11 str.
• Številčenje: Vol. 71, art. 100966
• PID: 20.500.12556/RUL-168265
• UDK: 657
• ISSN pri članku: 0748-5751
• DOI: 10.1016/j.jaccedu.2025.100966
• COBISS.SI-ID: 231414531
• Datum objave v RUL: 07.04.2025

Gradivo je del revije

• Naslov: Journal of accounting education
• Skrajšan naslov: J. account. educ.
• Založnik: Elsevier
• ISSN: 0748-5751
• COBISS.SI-ID: 1224981

Licence

• Licenca: CC BY 4.0, Creative Commons Priznanje avtorstva 4.0 Mednarodna
• Povezava: http://creativecommons.org/licenses/by/4.0/deed.sl
• Opis: To je standardna licenca Creative Commons, ki daje uporabnikom največ možnosti za nadaljnjo uporabo dela, pri čemer morajo navesti avtorja.

Sekundarni jezik

• Jezik: Slovenski jezik
• Ključne besede: računovodstvo, poučevanje, etika

Projekti

• Financer: University of Ljubljana, School of Economics and Business

• Financer: ARRS - Agencija za raziskovalno dejavnost Republike Slovenije
• Številka projekta: P5-0161
• Naslov: Izzivi vlagateljev, podjetij, finančnih institucij in države v negotovem evropskem gospodarskem okolju