Research Paper
Year: 2023 | Month: August | Volume: 10 | Issue: 8 | Pages: 563-579
DOI: https://doi.org/10.52403/ijrr.20230875
Impact of Teaching Accounting Ethics on the Ethical Decision-Making of Future Managers
Banu Dincer1, Caner Dincer2
1Department of Business Administration, Faculty of Economic and Administrative Sciences, Galatasaray University, Istanbul, Turkey
2Department of Business Administration, Faculty of Economic and Administrative Sciences, Galatasaray University, Istanbul, Turkey
Corresponding Author: Caner Dincer
ABSTRACT
This study aims to emphasize the necessity of dealing with cognitive moral development from the undergraduate level and contribute to the literature by testing two major ethical decision-making models considering perceived overall harm and perceived social pressure concepts that emerge from the literature with a combined approach. For this purpose, the ethical decision-making processes (Rest Model) and moral intensity components (Jones Model) are used to better understand individual factors as well as a standalone ethics course impact on the moral sensitivity and ethical decision-making process. So, the ethical differences between business undergraduate students who took the accounting ethics course, undergraduate students, and MBA students who did not take this course are compared. To do the research, the participants responded to scenario-based questions where an accounting officer is forced to capitalize expenses fraudulently. The analysis is realized using T-test, One-Way Anova and Two-Way Manova tests to shed light on the interaction and the differences between groups. Generation, work experience, and gender are other individual factors used for cross-group comparison. Overall, all hypotheses of the research are partially accepted. The results highlight that the students who do not take the ethics course are significantly negatively different from the MBA students and the students who take the ethics course in terms of overall harm. Other findings conclude that a student who has taken an ethics course is as aware of ethical decision-making processes and moral sensitivity as someone in professional life.
Keywords: Accounting Ethics Course; Ethical Decision-Making; Moral Intensity; Individual Factors
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