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

Agustina, Lidya and Susilawati, Christine Dwi Karya (2012) The Professional Context of Audit Versus Corporation on Accounting Students Moral Consideration. Journal of Economics, Business, and Accountancy Ventura, 15 (2). pp. 317-330. ISSN 2087-3735

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Abstract

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.

Item Type: Article
Uncontrolled Keywords: ethical judgment; moral reasoning; professional context.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User: Perpustakaan Maranatha
Date Deposited: 03 Jun 2013 03:44
Last Modified: 03 Jun 2013 03:44
URI: http://repository.maranatha.edu/id/eprint/3573

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