The attention being paid to ethics education in accounting has been increasing, especially after the corporate accounting scandals at the turn of the century. This paper provides a comprehensive overview of the existing research in the field of ethics education in accounting. To synthesize past research, a bibliometric analysis that references 134 primary studies is performed and three bibliometric methods are applied. First, we visualize the historical evolution of ethics education in accounting research through historiography. Second, we use bibliographic coupling (...) to identify clusters of ethics education in accounting research before, during, and after major corporate scandals. Third, we perform a co-word analysis to connect the identified patterns into a map of a contextual space. The results reveal, in each decade, not only an increasing academic focus on this field of research, but also an increasing number of different research clusters. While the clusters Factors affecting moral judgement, Perception of ethics, and Lack of ethics topics in the last research period develop further from the respective clusters in the previous periods, Accounting beyond technical skills, Integration of ethics in accounting education, Use of developed ethics frameworks, and Professional values on the contrary develop anew in the last decade, as a consequence of a growing demand for teaching ethics. Overall, the paper presents the development patterns of ethics education in accounting research and sets up a research agenda that encourages future research. (shrink)

Die Anforderungen an das ethisch-professionelle Handeln Pflegender und somit auch die Forderungen an die professionelle Ethikkompetenz Pflegender im praktischen Berufsfeld wandeln sich sowohl qualitativ als auch quantitativ. Dies wird auch in den veränderten normativen Rahmungen der Pflegebildung deutlich. Der Lernort Praxis als ein zentraler Ort pflegebezogener Bildungsprozesse rückt somit nochmals stärker in den Fokus der Ethikkompetenzentwicklung professionell Pflegender. Der Beitrag konturiert zentrale Anforderungen und veränderte Bezüglichkeiten für die Ethikbildung im beruflichen Handlungsfeld professioneller Pflege und formuliert davon ausgehend zentrale Prämissen an (...) organisationsethische Rahmenbedingungen mit dem Ziel, eine ethisch fundierte professionelle pflegerische Handlungspraxis zu unterstützen. (shrink)

Die Anforderungen an das ethisch-professionelle Handeln Pflegender und somit auch die Forderungen an die professionelle Ethikkompetenz Pflegender im praktischen Berufsfeld wandeln sich sowohl qualitativ als auch quantitativ. Dies wird auch in den veränderten normativen Rahmungen der Pflegebildung deutlich. Der Lernort Praxis als ein zentraler Ort pflegebezogener (Aus‑)Bildungsprozesse rückt somit nochmals stärker in den Fokus der Ethikkompetenzentwicklung professionell Pflegender. Der Beitrag konturiert zentrale Anforderungen und veränderte Bezüglichkeiten für die Ethikbildung im beruflichen Handlungsfeld professioneller Pflege und formuliert davon ausgehend zentrale Prämissen an (...) organisationsethische Rahmenbedingungen mit dem Ziel, eine ethisch fundierte professionelle pflegerische Handlungspraxis zu unterstützen. (shrink)

We introduce the concept of fraud tolerance, validate the conceptualization using prior studies in economics and criminology as well as our own independent tests, and explore the relationship of fraud tolerance with numerous cultural attributes using data from the World Values Survey. Applying partial least squares path modeling, we find that people with stronger self-enhancing values exhibit higher fraud tolerance. Further, respondents who believe in the importance of hard work exhibit lower fraud tolerance, and such beliefs mediate the relationship between (...) locus of control and fraud tolerance. Finally, we find that people prone to traditional gender stereotypes demonstrate higher fraud tolerance and document subtle differences in the influence of these cultural attributes across age, religiosity, and gender groups. Our study contributes to research on corporate governance, ethics, and the antecedents of work-place dishonesty. (shrink)

For many years questions have been posed about the way ethics is taught in accounting education. The teaching of ethics is often criticized for emphasizing the legal dimension to the detriment of the moral one, among other reasons. This case study focuses on an accounting course intended to develop and stimulate students’ critical thinking on accounting and its role in daily life. The investigation is based on an empirical study that took place in the 2015–2016 academic year, when the first (...) author undertook non-participant observation and examined the final term assignment (a short essay) of the great majority of the 120 students enrolled in this course. One of the course’s main features was to expose the students to critical thinking, through analyses and discussions of the roles of accounting and accountants in organizations and society—using research articles as a backdrop to stimulate analysis and discussion. Our investigation suggests that the course is able to sensitize students to professional ethics and responsibilities. Our argument, broadly supported by an empirical case analysis, is that a course centered on a dialogical approach and critical thinking on the role of accounting and accountants in society may impact the development of ethical sensitivity in future accounting practitioners. (shrink)

For many years questions have been posed about the way ethics is taught in accounting education. The teaching of ethics is often criticized for emphasizing the legal dimension to the detriment of the moral one, among other reasons. This case study focuses on an accounting course intended to develop and stimulate students’ critical thinking on accounting and its role in daily life. The investigation is based on an empirical study that took place in the 2015–2016 academic year, when the first (...) author undertook non-participant observation and examined the final term assignment (a short essay) of the great majority of the 120 students enrolled in this course. One of the course’s main features was to expose the students to critical thinking, through analyses and discussions of the roles of accounting and accountants in organizations and society—using research articles as a backdrop to stimulate analysis and discussion. Our investigation suggests that the course is able to sensitize students to professional ethics and responsibilities. Our argument, broadly supported by an empirical case analysis, is that a course centered on a dialogical approach and critical thinking on the role of accounting and accountants in society may impact the development of ethical sensitivity in future accounting practitioners. (shrink)