[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-159613-105":59,"doc-detail-159613-en":131},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":124,"head_meta":126,"extra_data":128,"updated_unix":130},105,"en","does-education-and-training-in-ethics-affect-the-ethical-awareness-of-practicing-accountants","Does Education and Training in Ethics Affect the Ethical Awareness of Practicing Accountants?","","The paper examines whether ethics education and professional ethics training influence practicing accountants’ ethical awareness, motivation, reasoning, and intention. It reviews conflicting views about whether ethics can be taught and contrasts rules-based and principles-based approaches used in accounting education. Surveys across three stages of ethical behavior are analyzed using bivariate and regression methods to assess the role of culture, demographics, and prior ethics training. Results indicate ethics training affects ethical outcomes and that more recent training correlates with higher intentions and moral reasoning.",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/does-education-and-training-in-ethics-affect-the-ethical-awareness-of-practicing-accountants/159613/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/does-education-and-training-in-ethics-affect-the-ethical-awareness-of-practicing-accountants/159613.png","ImageObject",300,407,{"name":92,"@type":93},"Quinn Holloway","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-17","2026-08-29",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",15,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"Why does the paper question whether ethics education affects ethical behavior?","Question",{"text":113,"@type":114},"Prior research presents mixed evidence and there are conflicting views on whether ethics can be taught and how instruction translates into ethical decision-making in practice.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"What are the two main approaches to accounting ethics education discussed?",{"text":118,"@type":114},"The paper contrasts a rules-based approach focused on memorizing professional code requirements with a principles-based approach centered on recognizing ethical dilemmas and applying ethical judgment.",{"name":120,"@type":111,"acceptedAnswer":121},"What does the study find about the impact of professional ethics training?",{"text":122,"@type":114},"Using survey data and regression analysis, the study finds that professional ethics training influences practicing accountants depending on cultural background, other ethics training, and demographic factors, and that more recent training is linked to higher ethical intentions and moral reasoning.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},159613,1788020178,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":140,"language":141,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":142,"faqs":143,"seo_title":144,"seo_description":67,"update_tm":130,"read_time":145,"preview_page_count":4},2336474466712,"https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd","IAAER/ACCA International Accounting Education Standards Project  \nDoes Education and Training in Ethics Affect the Ethical Awareness of Practicing  \nAccountants?  \nErvin L. Black*  \nF. Greg Burton *  \nSalvador Ruiz-de-Chavez**  \nSam Hardy*  \nLee H. Radebaugh*  \nEdson Luiz Riccio***  \nKevin D. Stocks*  \nDecember 2010  \n*Brigham Young University  \n** Mexican Association of Accounting and Business Faculty (APCAM),***University of Sao Paulo  \nDoes Education and Training in Ethics Affect the Ethical Awareness of Practicing  \nAccountants?  \nIntroduction  \nMany papers have been written on ethics education in business. There are conflicting views on whether ethics should, or even can, be taught. Moreover, where and how ethics education is delivered varies significantly ranging from stand-alone ethics courses to integrating ethics training in normal business school courses. There is mixed evidence on how ethics instruction might affect ethical decision-making and behavior and on what content should be included. When ethical judgment and decision-making are included as part of the formal education process, educators generally agree that ethics and personal integrity should be taught across a broad range of subjects (Kerr and Smith, 1995; Milton-Smith, 1996; Smith, 2003) . Accounting professionals, however, are not confident in the ability of educators to teach accounting ethics effectively in a classroom setting. Rather, accounting professionals have more trust in the ability of educators to conduct research that will aid in technical matters than in providing moral and ethical guidance to solve real-world problems (Carver and King, 1986; Ward et al., 1993) . In the eyes of these practitioners, educators appear to be more effective insetting the stage for discussion of ethical issues than they are in resolving them (Cohen and Pant, 1989) .  \nThe extent of ethics education in the business curricula appears to be increasing. While this trend is encouraging, many ethics courses appear to be optional and focused on business ethics, with few courses specializing in accounting ethics. Some pundits lament that accounting ethics is not covered in a significant way in most institutions of higher learning (Swanson, 2005; Gaa and Thorne, 2004; Lampe, 1996; Armstrong and Mintz, 1989; Cohen and Pant, 1989; Cooke  \net al., 1987-1988). McPhail (2001) claims that unlike other professions, in accounting there are relatively few specific examples of methods and techniques of teaching ethics in the literature. McPhail compares the content and technics in teaching ethics within the medical, legal and engineering professions to what is taught in accounting and finds accounting ethics education lacking.  \nWhile many of these studies specifically examine the issues of ethics education covered during the formal accounting education process (i.e., prior to students’ formal accounting careers), they do not examine the effects of ethics education on the practicing professional. Professional accountants receive ethics training in qualification courses, continuing professional developments courses, and employer sponsored training. The accounting profession tends to rely on higher education to provide a foundation in moral reasoning recognizing that many ethical dilemmas cannot be fully understood until one faces the dilemmas in “real life”. Professional accounting bodies recognize that the nature of accounting work requires a professional code of conduct that instills confidence in the accounting profession.  \nThe accounting profession takes two main approaches to accounting ethics education. One approach can be characterized as a “rules-based” approach. This approach focuses on memorizing a body of do’s and don’ts promulgated in professional codes of conduct such as the requirement for an auditor to be independent, in appearance and fact, of an audit client. The rules-based approach is predominantly tested as a precondition and a continuing requirement of being li","cbCailwVDdBOSdGz","https://ap.wps.com/l/cbCailwVDdBOSdGz","pdf",462196,75,"English","# Introduction\n## Ethics education in business curricula\n## Two approaches to accounting ethics education\n## Research questions and study design\n# Ethics Education Continuum\n## IAESB four-stage continuum","[{\"question\":\"Why does the paper question whether ethics education affects ethical behavior?\",\"answer\":\"Prior research presents mixed evidence and there are conflicting views on whether ethics can be taught and how instruction translates into ethical decision-making in practice.\"},{\"question\":\"What are the two main approaches to accounting ethics education discussed?\",\"answer\":\"The paper contrasts a rules-based approach focused on memorizing professional code requirements with a principles-based approach centered on recognizing ethical dilemmas and applying ethical judgment.\"},{\"question\":\"What does the study find about the impact of professional ethics training?\",\"answer\":\"Using survey data and regression analysis, the study finds that professional ethics training influences practicing accountants depending on cultural background, other ethics training, and demographic factors, and that more recent training is linked to higher ethical intentions and moral reasoning.\"}]","Does Education and Training in Ethics Affect the Ethical Awareness of Practicing Accountants? | PDF",189]