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- Publisher
- Emerald Publishing
- Copyright
- Copyright © 2005 Emerald Group Publishing Limited. All rights reserved.
- ISSN
- 1022-2529
- DOI
- 10.1108/10222529200500015
- Publisher site
- See Article on Publisher Site
Abstract
The aim of this paper is to gauge the ethical views of male and female final year Accounting students in South Africa and to compare the results with similar studies performed in Australia and Ireland. The study also discusses the desirability of including an ethics course in the Accounting curriculum as a strategy to improve the ethical standing of the accounting profession. The most important self‐reported factor that influenced students’ ethical behaviour was the fear of getting caught. It was recommended that professional accountancy bodies should be more transparent in respect of their disciplinary procedures in order to discourage unethical behaviour. Ethics training initiatives should also address whistleblowing, and whistleblowing should be encouraged. Furthermore, universities should integrate ethics more fully into all courses in the Accounting curriculum of prospective professional accountants.
Journal
Meditari Accountancy Research – Emerald Publishing
Published: Oct 1, 2005
Keywords: Accounting curriculum; Accounting students; Ethics; Ethics training; Gender; Whistleblowing