Accounting students are generally knowledgeable about the scandals but seem to know considerably less about the accounting profession. This may be due to media coverage of the scandals themselves, and not the accounting profession itself. Accounting students may, therefore be generally unaware of the diverse opportunities and the working environment of the profession that they are about to enter.
In general, accounting students lowered their opinions of corporate managers more than that of accountants. This result reflects the students' understanding that the primary responsibility for the financial statements falls upon corporate management. Overall, accounting students also express an increased interest in majoring in accounting and seeking a position in the profession, but express less interest in working for a Big 4 firm.
However, students scoring higher on the idealism scale tended to lower their opinions of accountants more than that of corporate managers. Thus, the high idealists may be focusing blame for the scandals more on the accountants, whose perceived responsibility is to protect stakeholders. Consequently, a student's ethical philosophy alters their perception of the responsible party and their opinions regarding ethical conduct.
We reiterate that our results represent a case study only. While we believe that our conclusions may apply to other student populations, we do not make this claim since we have studied only accounting majors at two institutions. However, to the extent that current students serve as barometers by which we can assess the potential long-term effects of such ethical crises, we believe that our results will enable accounting educators to understand better what students feel and how and why they react to events such as these. This understanding can guide educators to prepare appropriate interventions that can help students to avoid becoming involved in similar ethical crises in the future
Accounting students are generally knowledgeable about the scandals but seem to know considerably less about the accounting profession. This may be due to media coverage of the scandals themselves, and not the accounting profession itself. Accounting students may, therefore be generally unaware of the diverse opportunities and the working environment of the profession that they are about to enter.
In general, accounting students lowered their opinions of corporate managers more than that of accountants. This result reflects the students' understanding that the primary responsibility for the financial statements falls upon corporate management. Overall, accounting students also express an increased interest in majoring in accounting and seeking a position in the profession, but express less interest in working for a Big 4 firm.
However, students scoring higher on the idealism scale tended to lower their opinions of accountants more than that of corporate managers. Thus, the high idealists may be focusing blame for the scandals more on the accountants, whose perceived responsibility is to protect stakeholders. Consequently, a student's ethical philosophy alters their perception of the responsible party and their opinions regarding ethical conduct.
We reiterate that our results represent a case study only. While we believe that our conclusions may apply to other student populations, we do not make this claim since we have studied only accounting majors at two institutions. However, to the extent that current students serve as barometers by which we can assess the potential long-term effects of such ethical crises, we believe that our results will enable accounting educators to understand better what students feel and how and why they react to events such as these. This understanding can guide educators to prepare appropriate interventions that can help students to avoid becoming involved in similar ethical crises in the future
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