ERIC Number: ED661376
Record Type: Non-Journal
Publication Date: 2020
Pages: 15
Abstractor: As Provided
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Decade Comparisons: Do Students' Ethical Attitudes Shift?
Christine Cheng; Renee Flasher; Kristy Schenck
Advances in Accounting Education: Teaching and Curriculum Innovations
Ethical attitudes are especially important for accounting students as they transition from higher education into a profession where continuing education requirements for ethics are pervasive across state boards. We examine if generational categorization impacts ethical attitudes. We compare 172 student responses from an ethical survey to results reported in the prior literature from 1997, 2004, and 2007. We find evidence consistent with current students becoming less tolerant of ethically questionable behavior. Also, we explore students with self-declared Certified Public Accountant (CPA) aspirations to other students revealing minimal differences. This suggests that discussions around ethical attitudes might be beneficial in the workplace as multigenerational individuals need to make subjective decisions when working together. More specifically, our study encourages the development of additional ethical vignettes that include technological innovation twists to foster more robust classroom ethics discussions as many students fail to find a significant ethical gray area with the traditional vignettes. [For the complete volume, "Advances in Accounting Education: Teaching and Curriculum Innovations. Volume 24," see ED661366.]
Descriptors: College Students, Accounting, Ethics, Generational Differences, Workplace Learning, Attitude Change
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Publication Type: Information Analyses
Education Level: Higher Education; Postsecondary Education
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Language: English
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