A Case Study of Accounting Students' Beliefs Regarding the Ethics Education Received at a Higher Education Institution

摘要

Corporate governance has attracted a great deal of public interest since the effects of high profile scandals such as Enron and WorldCom shook the economic health of the United States (Vasudev, 2011). The causes of such amoral activity and the question of who is responsible for reducing unethical behavior are still up for debate. Most studies involving financial unethical behavior involve governing boards', academics', and professionals' perceptions of how to improve the ethical business climate. Based on these perceptions, researchers claim that the ethics education provided in the United States is not adequate for curbing or eliminating amoral activity. However, researchers who have conducted studies in this area have not studied the perceptions of those who receive ethics education. The purpose of this qualitative case study was to gain a better understanding of how current accounting students view the ethics education they received and how faculty members perceive the effectiveness of such education. Researchers' criticisms that educators and higher education institutions are not doing their fair share of instilling ethics and moral decision-making drives this research. To improve the financial behavior of business professionals, we must understand how ethics education can be improved. Addressing current business students' and future business leaders' perceptions of the effectiveness of ethics education is crucial to improve this particular component of higher education. Qualitative data was gathered using semi-structured interview questions, and the study concluded with a discussion of the findings and recommendations for further research.