Toward a Code of Ethics for Accounting Educators

The current paper reports on a descriptive study involving a survey of accounting educators. Survey respondents were asked to rate the extent to which certain behaviors are deemed acceptable or unacceptable. The survey identified “hypernorms” (norms reflecting a high degree of consensus of what is a...

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Bibliographic Details
Authors: Sirgy, M. Joseph (Author) ; Siegel, Philip H. (Author) ; Johar, J. S. (Author)
Format: Electronic Article
Language:English
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Published: Springer 2005
In: Journal of business ethics
Year: 2005, Volume: 61, Issue: 3, Pages: 215-234
Further subjects:B perception of ethical behavior by accounting educators
B accounting educators
B code of ethics
B academic responsibilities
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Description
Summary:The current paper reports on a descriptive study involving a survey of accounting educators. Survey respondents were asked to rate the extent to which certain behaviors are deemed acceptable or unacceptable. The survey identified “hypernorms” (norms reflecting a high degree of consensus of what is acceptable or unacceptable behavior). These hypernorms were used to develop example ethical standards that can be used by a professional or academic association of accountants to develop a code of ethics for accounting educators.
ISSN:1573-0697
Contains:Enthalten in: Journal of business ethics
Persistent identifiers:DOI: 10.1007/s10551-005-8709-6