STUDENTS’ PERCEPTIONS OF ETHICAL DEVELOPMENT IN BUSINESS EDUCATION PROGRAMS
Almería University (SPAIN)
About this paper:
Conference name: 12th annual International Conference of Education, Research and Innovation
Dates: 11-13 November, 2019
Location: Seville, Spain
Abstract:Teaching accounting in Spain is derived from the need that firms have to report their financial information, mainly due to the requirements of accounting law. The premise of accounting basis is reliability, although several financial scandals have evidenced corruption in the reporting process of the accounting information.
While there is an increasing awareness that ethical issues in accounting profession should be taught in higher education degrees (Mladenovic, Martinov-Bennie & Bell, 2019; Tormo-Carbó & Seguí-Mas, 2016), the current curricula of Spanish university degrees do not include ethic accounting courses.
Unlikely, other countries such as UK and Australia have integrated in their curricula ethical concepts, partly due to the lobby of professional associations.
In such a context, we aim to investigate university students’ perceptions of the importance of teaching ethical issues in accounting profession.
We conduct a survey with a sample of 450 higher education students in business education programs. Our results reveal that students regard ethical issues as relevant to be taught at higher education. What’s more, they are prone to enroll in an ethic course and there are differences regarding gender.
Finally, our results could help educators to remake curricula in order to emphasize the ethical component in courses.
Keywords: Accounting ethics, business ethics, ethical decisión making process.