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Certified Public Accountant Education And Ethical Decision-Making Preparedness: A Phenomenological Study Exploring The Connection, Vicki Bealman
Certified Public Accountant Education And Ethical Decision-Making Preparedness: A Phenomenological Study Exploring The Connection, Vicki Bealman
Doctoral Dissertations and Projects
The purpose of this phenomenological study was not to evaluate efficacy of ethical training for current accounting programs, but to understand the perceptions of Certified Public Accountants (CPAs) for the influence of accounting ethical education requirements on their ethical decision-making preparedness. The study used pre-interview surveys, face-to-face interviews, and timeline drawings to acquire data in four principle areas: CPA ethical decision-making preparedness, accounting program ethics educational requirements, accounting program ethics learning activities, and CPA perceptions of necessary changes to accounting program ethics requirements. Results from Virginia CPA perceptions indicate the definition of ethical decision-making as doing the right thing at …