About this paper

Appears in:
Pages: 688-697
Publication year: 2013
ISBN: 978-84-616-3822-2
ISSN: 2340-1117

Conference name: 5th International Conference on Education and New Learning Technologies
Dates: 1-3 July, 2013
Location: Barcelona, Spain

STUDENTS’ PERCEPTIONS ON ACCOUNTING ETHICS IN SPANISH UNIVERSITIES: DO GENDER AND AGE MATTER?

G. Tormo-Carbó1, E. Seguí-Mas1, V. Oltra2

1Universitat Politècnica de València (SPAIN)
2University of Valencia (SPAIN)
In the last years, and in close connection with a number of well-known financial sector scandals, public debate on business ethics has intensified in Spain. Widespread consensus is being built on the need that corporate decisions seek a balance between social and business benefits. In this context, there is an ever growing concern for officially introducing business ethics in higher education, with the aim of improving ethical behaviour of future professionals and business people.

In this study, from a sample of 551 business administration undergraduate students of a Spanish university, the importance of accounting ethics is investigated. Hypotheses aim at identifying significant differences among students’ perceptions and views, depending on whether they have previously taken a course on ethics, and also depending on their sex, age, and nationality.

Our study results show significant differences in students’ perceptions on the importance of accounting ethics depending on their sex, age, and nationality. Moreover, those students that have previously taken an ethics course consider that accounting education must include ethical considerations and show greater interest in introducing this subject in their curricula.
@InProceedings{TORMOCARBO2013STU,
author = {Tormo-Carb{\'{o}}, G. and Segu{\'{i}}-Mas, E. and Oltra, V.},
title = {STUDENTS’ PERCEPTIONS ON ACCOUNTING ETHICS IN SPANISH UNIVERSITIES: DO GENDER AND AGE MATTER?},
series = {5th International Conference on Education and New Learning Technologies},
booktitle = {EDULEARN13 Proceedings},
isbn = {978-84-616-3822-2},
issn = {2340-1117},
publisher = {IATED},
location = {Barcelona, Spain},
month = {1-3 July, 2013},
year = {2013},
pages = {688-697}}
TY - CONF
AU - G. Tormo-Carbó AU - E. Seguí-Mas AU - V. Oltra
TI - STUDENTS’ PERCEPTIONS ON ACCOUNTING ETHICS IN SPANISH UNIVERSITIES: DO GENDER AND AGE MATTER?
SN - 978-84-616-3822-2/2340-1117
PY - 2013
Y1 - 1-3 July, 2013
CI - Barcelona, Spain
JO - 5th International Conference on Education and New Learning Technologies
JA - EDULEARN13 Proceedings
SP - 688
EP - 697
ER -
G. Tormo-Carbó, E. Seguí-Mas, V. Oltra (2013) STUDENTS’ PERCEPTIONS ON ACCOUNTING ETHICS IN SPANISH UNIVERSITIES: DO GENDER AND AGE MATTER?, EDULEARN13 Proceedings, pp. 688-697.
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