search query: @indexterm ACCOUNTING EDUCATION / total: 131
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| Author: | Sirgy, M.J. Siegel, P.H. Johar, J.S. |
| Title: | Toward a code of ethics for accounting educators |
| Journal: | Journal of Business Ethics
2005 : OCT II, VOL. 61:3, p. 215-234 |
| Index terms: | accounting education ethics universities USA |
| Language: | eng |
| Abstract: | This paper reports on a descriptive study on a survey of accounting educators (hereafter as: acc-educs). Survey respondents were asked to rate the extent to which certain behaviours (here as: beh/behs.) are deemed acceptable or unacceptable (here as: acc-or-unacc). The survey identified "hypernorms", that is, norms reflecting a high degree of consensus of what is acc-or-unacc. beh. These hypernorms were used to develop example ethical standards that can be used by a professional / academic association of accountants to develop a code of ethics for acc-educs. |
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