The Professional Context of Audit Versus Corporation on Accounting Students Moral Consideration  

Oleh:

Agustina, Lidya ; KS, Christine Dwi ; Tin, Se

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Journal of Economics, Business, & Accountancy: ventura vol. 15 no. 2 (Aug. 2012), page 317-330.
Topik: ethical judgment; moral reasoning; professional context
Fulltext: 317 – 330_ros.pdf (58.71KB)

Isi artikel

There have been some studies related to the moral consideration by the students of accounting or auditors as well. For that reason, some factors affecting the decision making by this profession is important to be studied. This study investigates whether the professional context of accounting ethical dilemmas influences accounting students’ moral reasoning. In between subjects experiment, 110 accounting students from a private-accredited university in Bandung, responded to ethical dilemmas faced by either auditors or corporate accountants designed to measure their deliberative moral reasoning. As expected, students in the audit condition exhibited significantly higher deliberative moral reasoning than students in the corporate accounting condition. This result are consistent with accounting students having more audit based ethical knowledge structures which do not flexibly transfer to resolving ethical issues in the corporate accounting context.

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