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Ethical Decision-Making Accounting Competencies: Practitioners’ Perspectives, Gwendolyn P. Meador
Ethical Decision-Making Accounting Competencies: Practitioners’ Perspectives, Gwendolyn P. Meador
Dissertations
Recent accounting and corporate scandals call into question the ethicality of accounting practice, likewise accounting graduates. Advances in ethical accounting education are not emphasized in today’s business schools leaving accounting graduates lacking necessary ethical accounting competencies to make ethical accounting decisions (Abend, 2013; Mastracchio, Jiménez-Angueira, & Toth, 2015; Waples, Antes, Murphy, Connelly, & Mumford, 2009).
Cognitive moral development theory (Kohlberg & Hersh, 1977), stakeholder theory (Freeman, 2004), and organizational mindfulness theory (Ray, Baker, & Plowman, 2011) provide a theoretical framework supporting issues of accounting graduates’ ethicality, practitioner in the role of ethical decision-maker, and organizational awareness and performance of business …