Values and Ethical Judgments: A Study of the Adequacy of Students as Surrogates for Practicing Accountants (2016)
Type of ContentConference Contributions - Published
PublisherUniversity of Canterbury. Department of Accounting and Information Systems
Based on survey data of accounting practitioners and accounting majors, significant differences are revealed in both the structure of personal values and in ethical judgments between practitioners and students. Life-stage effects play an important role in explaining these differences. Hedonistic values are seen to become less salient through the maturation process, whereas others, such as security become increasingly important. Unexpectedly, values are found to have little direct impact on ethical judgments. The results suggest that where student surrogates are to be used, adequate attention be given to the close matching of ages between the students and the target professional population.
CitationWaldron, M., Fisher, R.T. (2016) Values and Ethical Judgments: A Study of the Adequacy of Students as Surrogates for Practicing Accountants. Kwa Maritane, South Africa: Meditari Accountancy Research Conference 2016, 29-30 Jun 2016.
This citation is automatically generated and may be unreliable. Use as a guide only.
Keywordsvalues; ethics; accountants; student surrogates
ANZSRC Fields of Research50 - Philosophy and religious studies::5001 - Applied ethics::500102 - Business ethics
50 - Philosophy and religious studies::5001 - Applied ethics::500107 - Professional ethics
15 - Commerce, Management, Tourism and Services::1501 - Accounting, Auditing and Accountability
Showing items related by title, author, creator and subject.
Lee B; Smyth S; Scobie, Matthew (SAGE Publications, 2021)In this study, we explore a student-supervisor relationship and the development of relational and reflexive research identities as joint actions towards decolonizing management knowledge and practice. We frame a specific ...
Matheson D (Sage, 2018)This chapter argues that journalism’s ethical frameworks, particularly at moments when it is making its grandest claims to value, collide with those prevalent within universities and particularly with ethical review ...
Calculative practices in higher education: a retrospective analysis of curricular accounting about learning Dixon, K. (MPRA Munich Personal RePEc ArchiveUniversity of Canterbury. Department of Accounting and Information Systems, 2009)Purpose – Accounting has been shown to figure variously in New Higher Education. However, despite their infant precursors having been labelled curricular accounting (Theodossin, 1986), accounting researchers have overlooked ...