Are accounting students socially and politically aware? A critical analysis of the responses of accounting students to social and political dilemmas in society

Article


James, Kieran and Kavanagh, Marie H.. 2013. "Are accounting students socially and politically aware? A critical analysis of the responses of accounting students to social and political dilemmas in society." International Journal of Critical Accounting. 5 (1), pp. 34-62.
Article Title

Are accounting students socially and politically
aware? A critical analysis of the responses of
accounting students to social and political dilemmas
in society

ERA Journal ID40521
Article CategoryArticle
AuthorsJames, Kieran (Author) and Kavanagh, Marie H. (Author)
Journal TitleInternational Journal of Critical Accounting
Journal Citation5 (1), pp. 34-62
Number of Pages29
Year2013
Place of PublicationGeneve, Switzerland
ISSN1757-9848
1757-9856
Web Address (URL)http://www.inderscience.com/info/inarticle.php?artid=53353
Abstract

There has been some debate recently about the extent to which business schools are developing ethics as a quality during business and accounting programs. It has been argued that using a ‘moral dilemma’ approach in case studies at university can develop the knowledge and skills required for
responsible and moral responses to ethical dilemmas in the workplace. This paper examines the ethical and moral predispositions of third-year accounting students by comparing their responses to those of the general public as
measured by a survey in a popular newspaper. We operationalise ethics by focusing on one component of ethics namely social and political awareness.
Results suggest that accounting students are no less socially and politically aware than the general population on ‘general’ societal issues where there is a
clear oppressing agency and a clear marginalised individual or group. However, in certain other cases involving capitalist professional sports accounting students were found to oppose regulation to a greater extent than the general population. Students from different cultural backgrounds were found to have very different views for some of the questions with South Asian students generally deeming sledging in professional sport unacceptable.

Keywordsaccounting education; alienation; business education; ethics; ethics education; Freud; Marx; socialisation; superego; Tolstoy
ANZSRC Field of Research 2020350199. Accounting, auditing and accountability not elsewhere classified
Public Notes

Copyright © 2013 Inderscience Enterprises Ltd.

Byline AffiliationsSchool of Accounting, Economics and Finance
Institution of OriginUniversity of Southern Queensland
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Kavanagh, Marie and Cassidy, Frances. 1999. "Studies in tourism and travel management: embracing change, incorporating technology, and meeting industry needs in the new millenium." Molloy, Janine and Davies, Jenny (ed.) 9th Annual Council for Australasian Tourism and Hospitality Education Conference (CAUTHE 1999). Adelaide, Australia 10 - 13 Feb 1999 Canberra, Australia.
The roles of some key stakeholders in the future of accounting education in Australia
Hancock, Philip, Howieson, Bryan, Kavanagh, Marie, Kent, Jenny, Tempone, Irene, Segal, Naomi and Freeman, Mark. 2009. "The roles of some key stakeholders in the future of accounting education in Australia." Australian Accounting Review. 19 (3), pp. 249-260. https://doi.org/10.1111/j.1835-2561.2009.00061.x
Managing teaching and learning environments to facilitate curriculum change
Kavanagh, Marie and Brown, A. M.. 2005. "Managing teaching and learning environments to facilitate curriculum change." Weaver, K. Mark (ed.) 64th Annual Meeting of the Academy of Management 2005. Honolulu, United States 05 - 10 Aug 2005 Honolulu, US.
Learning communities - creating positive outcomes for students in large accounting classes through mentoring
Kavanagh, Marie. 2005. "Learning communities - creating positive outcomes for students in large accounting classes through mentoring." Annual Meeting of the American Accounting Association (AAA 2005). San Francisco, United States 07 - 10 Aug 2005 Sarasota, FL. United States.
The impact of leadership and change management strategy on organizational culture and individual acceptance of change during a merger
Kavanagh, Marie and Ashkanasy, Neal M.. 2006. "The impact of leadership and change management strategy on organizational culture and individual acceptance of change during a merger." British Journal of Management. 17 (Supplement), pp. S81-S103. https://doi.org/10.1111/j.1467-8551.2006.00480.x
Peer assisted study sessions: guidelines for structural and operational success in multi-disciplinary learning communities
Miller, Valda, Oldfield, Elwyn, Cook, Averil, Jordan, Graham and Kavanagh, Marie. 2008. "Peer assisted study sessions: guidelines for structural and operational success in multi-disciplinary learning communities." Thomas, Jason (ed.) 11th Pacific Rim First Year in Higher Education Conference (FYHE 2008). Hobart, Australia 30 Jun - 02 Jul 2008 Brisbane, Australia.
Postcard from the podium: a real-world assessment task for postgradute and distance students
James, Kieran and Birt, Jacqueline. 2009. "Postcard from the podium: a real-world assessment task for postgradute and distance students." Accounting Education: An International Journal. https://doi.org/10.1080/09639280902790193
What skills and attributes does an accounting graduate need? Evidence from student perceptions and employer expectations
Kavanagh, Marie H. and Drennan, Lyndal. 2008. "What skills and attributes does an accounting graduate need? Evidence from student perceptions and employer expectations." Accounting and Finance. 48 (2), pp. 279-300. https://doi.org/10.1111/j.1467-629x.2007.00245.x
Where to now, Melbourne Croatia? Football federation Australia's use of accounting numbers to institute exclusion upon ethnic clubs
James, Kieran, Tolliday, Chris and Walsh, Rex. 2011. "Where to now, Melbourne Croatia? Football federation Australia's use of accounting numbers to institute exclusion upon ethnic clubs." Asian Review of Accounting. 19 (2), pp. 112-124. https://doi.org/10.1108/13217341111181050
The whole of university experience: retention, attrition, learning and personal support interventions during undergraduate business studies
Willcoxson, Lesley, Manning, Mark, Wynder, Monte, Hibbins, Ray, Joy, Sally, Thomas, Jan, Leask, Betty, Girardi, Antonia, Sidoryn, Tristana, Cotter, Julie, Kavanagh, Marie, Troedson, David and Lynch, Bernadette. 2011. The whole of university experience: retention, attrition, learning and personal support interventions during undergraduate business studies. Sydney, Australia. Australian Learning and Teaching Council Limited.
Overseas listing and accounting conservatism: evidence from Chinese H-share companies
Kung, Fan-Hua, James, Kieran and Cheng, Chia-Ling. 2011. "Overseas listing and accounting conservatism: evidence from Chinese H-share companies ." Asian Review of Accounting. 19 (3), pp. 266-278. https://doi.org/10.1108/13217341111185164
Raskolnikov speaks today: Marxism and alienation in Fyodor Dostoyevsky’s Crime and Punishment and the implications for business ethics education
James, Kieran, Briggs, Susan P. and James, Eunice M.. 2011. "Raskolnikov speaks today: Marxism and alienation in Fyodor Dostoyevsky’s Crime and Punishment and the implications for business ethics education ." International Journal of Critical Accounting. 3 (4), pp. 321-349. https://doi.org/10.1504/IJCA.2011.042927
What would Sartre say?: using existentialism to inform teaching thought and practice in accounting and management
James, Kieran and Walsh, Rex. 2011. "What would Sartre say?: using existentialism to inform teaching thought and practice in accounting and management." Educational Research. 2 (8), pp. 1317-1329.
Political connections, corporate governance and audit fees in Malaysia
Wahab, Effiezal Aswadi Abdul, Zain, Mazlina Mat and James, Kieran. 2011. "Political connections, corporate governance and audit fees in Malaysia." Managerial Auditing Journal. 26 (5), pp. 393-418. https://doi.org/10.1108/02686901111129562
Poverty in paradise city: when the jester has a broken heart
James, Kieran, Walsh, Rex and Grant, Bligh. 2011. "Poverty in paradise city: when the jester has a broken heart." Journal of Peace, Gender and Development Studies. 1 (4), pp. 138-154.
Cross-cultural impact on the budgeting cycle: a preliminary analysis of Anglo-American and Libyan companies operating in Libyan oil sector
James, Kieran, Kanan, Ramadan and Mula, Joseph M.. 2010. "Cross-cultural impact on the budgeting cycle: a preliminary analysis of Anglo-American and Libyan companies operating in Libyan oil sector." Mula, Joseph M. (ed.) 2010 Accounting and Finance Association of Australia and New Zealand Conference (2010 AFAANZ). Christchurch, New Zealand 04 - 06 Jul 2010 Christchurch, New Zealand. Accounting & Finance Association of Australia and New Zealand.
Effects of corporate ownership structure on earnings conservatism: evidence from China
Kung, Fan-Hua, Cheng, Chia-Ling and James, Kieran. 2010. "Effects of corporate ownership structure on earnings conservatism: evidence from China." Asian Journal of Finance and Accounting. 2 (1), pp. 47-67. https://doi.org/10.5296/ajfa.v2i1.431
Accounting for the future
Hancock, Phil, Howieson, Bryan, Kavanagh, Marie, Kent, Jenny, Tempone, Irene and Segal, Naomi. 2010. "Accounting for the future." Evans, Elaine, Burritt, Roger and Guthrie, James (ed.) Accounting education at a crossroads in 2010. Sydney, Australia. Institute of Chartered Accountants in Australia. pp. 54-62
Government outcomes: are residents and the community better off?
Hampson, Veronica M.-M. and Kavanagh, Marie. 2010. "Government outcomes: are residents and the community better off?" Giner, Begona (ed.) 33rd Annual Congress of the European Accounting Association. Istanbul, Turkey 19 - 21 May 2010 Brussels, Belgium.
Catholicism and alcoholism: the Irish diaspora lived ethics of the Dropkick Murphys punk band
James, Kieran and Grant, Bligh. 2010. "Catholicism and alcoholism: the Irish diaspora lived ethics of the Dropkick Murphys punk band." Hayes, Anna and Mason, Robert (ed.) Migrant Security 2010: Citizenship and Social Inclusion in a Transnational Era. Toowoomba, Australia 15 - 16 Jul 2010 Toowoomba, Australia.
Is conditional conservatism higher for overseas-listed Chinese companies on the Hong Kong Stock Exchange?
Kung, Fan-Hua, James, Kieran and Cheng, Chia-Ling. 2010. "Is conditional conservatism higher for overseas-listed Chinese companies on the Hong Kong Stock Exchange?" Irish Accounting Review. 17 (1), pp. 31-53.
Antecedents and organisational performance implications of internal audit effectiveness: some propositions and research agenda
Mihret, Dessalegn Getie, James, Kieran and Mula, Joseph M.. 2010. "Antecedents and organisational performance implications of internal audit effectiveness: some propositions and research agenda ." Pacific Accounting Review. 22 (3), pp. 224-252. https://doi.org/10.1108/01140581011091684
Modern Pentecostal understandings of money, investment and accounting - Kenneth and Gloria Copeland's faith teaching
James, Kieran, Hardy, Les and Narraway, Tim. 2010. "Modern Pentecostal understandings of money, investment and accounting - Kenneth and Gloria Copeland's faith teaching." International Journal of Critical Accounting. 2 (4), pp. 340-371. https://doi.org/10.1504/IJCA.2010.036176
Who am I? Where are we? Where do we go from here?: Marxism, voice, representation, and synthesis
James, Kieran. 2010. "Who am I? Where are we? Where do we go from here?: Marxism, voice, representation, and synthesis." Critical Perspectives on Accounting. 21 (8), pp. 696-710. https://doi.org/10.1016/j.cpa.2010.06.008
Accounting for goodwill in Australian business combinations: is there a value to choose?
James, Kieran. 2010. Accounting for goodwill in Australian business combinations: is there a value to choose? Saarbrucken, Germany. VDM Verlag Dr. Muller.
A literature review of work integrated learning (WIL) in accounting: developments in the last decade and future directions
Leong, Raymond and Kavanagh, Marie. 2010. "A literature review of work integrated learning (WIL) in accounting: developments in the last decade and future directions." Campbell, Matthew (ed.) ACEN 2010: Work Integrated Learning (WIL): Responding to Challenges . Perth, Australia 29 Sep - 01 Oct 2010 Melbourne, Australia.
An assessment model in a business work integrated learning capstone project
Leong, Raymond and Kavanagh, Marie. 2010. "An assessment model in a business work integrated learning capstone project." Campbell, Matthew (ed.) ACEN 2010: Work Integrated Learning (WIL): Responding to Challenges . Perth, Australia 29 Sep - 01 Oct 2010 Melbourne, Australia.
A work integrated learning (WIL) framework to incorporate accounting graduate skills and attributes through accounting and business courses
Leong, Raymond and Kavanagh, Marie. 2010. "A work integrated learning (WIL) framework to incorporate accounting graduate skills and attributes through accounting and business courses." Campbell, Matthew (ed.) ACEN 2010: Work Integrated Learning (WIL): Responding to Challenges . Perth, Australia 29 Sep - 01 Oct 2010 Melbourne, Australia.
Sydney's construction union strategy and immigrant worker issues: a Roman Catholic-Marxist perspective
Leung, Jenny Kwai-Sim and James, Kieran. 2010. Sydney's construction union strategy and immigrant worker issues: a Roman Catholic-Marxist perspective. Toronto, Canada. Spire Publishing.
Living the punk life in Green Bay, Wisconsin: exploring contradiction in the music of NOFX
James, Kieran. 2010. "Living the punk life in Green Bay, Wisconsin: exploring contradiction in the music of NOFX." Musicology Australia. 32 (1), pp. 95-120. https://doi.org/10.1080/08145851003794018
From 'The Undead Will Feast' to 'The Time to Kill is Now': Frankfurt School and Freudian perspectives on death-metal
James, Kieran. 2009. "From 'The Undead Will Feast' to 'The Time to Kill is Now': Frankfurt School and Freudian perspectives on death-metal." Musicology Australia. 31, pp. 17-39.
Perceived barriers to the widespread commercial use of radio frequency identification technology
Rodrigues, Mark J. and James, Kieran. 2010. "Perceived barriers to the widespread commercial use of radio frequency identification technology." International Journal of Security and Networks. 5 (2/3), pp. 165-172. https://doi.org/10.1504/IJSN.2010.032215
Trade union strategy in Sydney's construction union: a Roman Catholic perspective
Leung, Jenny Kwai-Sim, James, Kieran, Mustata, Razvan V. and Bonaci, Carmen Giorgiana. 2010. "Trade union strategy in Sydney's construction union: a Roman Catholic perspective." International Journal of Social Economics. 37 (7), pp. 488-511. https://doi.org/10.1108/03068291011055441
A critical theory approach to information technology transfer to the developing world and a critique of maintained assumptions in the literature
Al-Mabrouk, Khalid and James, Kieran. 2009. "A critical theory approach to information technology transfer to the developing world and a critique of maintained assumptions in the literature." Cater-Steel, Aileen and Al-Hakim, Latif (ed.) Information systems research methods, epistemology, and applications. Hershey PA, USA. IGI Global. pp. 73-87
Stakeholders' perspectives of the skills and attributes for accounting graduates
Kavanagh, Marie, Hancock, Philip, Howieson, Bryan, Kent, Jenny and Tempone, Irene. 2009. "Stakeholders' perspectives of the skills and attributes for accounting graduates." Segel, Naomi (ed.) 2009 Accounting and Finance Association of Australia and New Zealand Conference (2009 AFAANZ). Adelaide, Australia 05 - 07 Jul 2010 Melbourne, Australia. Accounting & Finance Association of Australia and New Zealand.
Publishing accounting education research
Kavanagh, Marie. 2004. "Publishing accounting education research." 2004 Accounting and Finance Association of Australia and New Zealand Conference (2004 AFAANZ). Alice Springs, Australia 04 - 06 Jul 2004 Melbourne, Vic, Australia. Accounting & Finance Association of Australia and New Zealand.
Graduate attributes and skills: are we as accounting academics delivering the goods?
Kavanagh, Marie and Drennan, Lyndal. 2007. "Graduate attributes and skills: are we as accounting academics delivering the goods?" 2007 Accounting and Finance Association of Australia and New Zealand Conference (2007 AFAANZ). Gold Coast, Australia 01 - 03 Jul 2007 Melbourne, Australia. Accounting & Finance Association of Australia and New Zealand.
What turns students on to accounting? Is it a matter of perceived image and personality?
Baxter, Peter J. and Kavanagh, Marie. 2008. "What turns students on to accounting? Is it a matter of perceived image and personality?" 2008 Accounting and Finance Association of Australia and New Zealand Conference (2008 AFAANZ). Sydney, Australia 06 - 08 Jul 2008 Carlton, Vic, Australia. Accounting & Finance Association of Australia and New Zealand.
Accounting for the future: more than numbers: a collaborative investigation into the changing skill set for professional accounting graduates over the next ten years and strategies for embedding such skills into professional accounting programs: Vols.1 and 2
Hancock, Philip, Howieson, Bryan, Kavanagh, Marie, Kent, Jenny, Tempone, Irene and Segal, Naomi. 2009. Accounting for the future: more than numbers: a collaborative investigation into the changing skill set for professional accounting graduates over the next ten years and strategies for embedding such skills into professional accounting programs: Vols.1 and 2. Perth, Western Australia. University of Western Australia.
Racial biases in recruitment by accounting firms: the case of international Chinese applicants in Australia
James, Kieran and Otsuka, Setsuo. 2009. "Racial biases in recruitment by accounting firms: the case of international Chinese applicants in Australia." Critical Perspectives on Accounting. 20 (4), pp. 469-491. https://doi.org/10.1016/j.cpa.2008.02.005
Accounting professionalization amidst alternating politico-economic order of Ethiopia
James, Kieran, Mihret, Dessalegn Getie and Mula, Joseph M.. 2009. "Accounting professionalization amidst alternating politico-economic order of Ethiopia." Segel, Naomi (ed.) 2009 Accounting and Finance Association of Australia and New Zealand Conference (2009 AFAANZ). Adelaide, Australia 05 - 07 Jul 2010 Melbourne, Australia.
This is England: punk rock's realist/idealist dialectic and its implications for critical accounting education
James, Kieran. 2009. "This is England: punk rock's realist/idealist dialectic and its implications for critical accounting education." Accounting Forum. 33 (2), pp. 127-145. https://doi.org/10.1016/j.accfor.2008.01.002
Structural change in the music industry: a Marxist critique of public statements made by members of Metallica during the lawsuit against Napster
James, Kieran and Tolliday, Christopher. 2009. "Structural change in the music industry: a Marxist critique of public statements made by members of Metallica during the lawsuit against Napster." International Journal of Critical Accounting. 1 (1/2), pp. 144-176. https://doi.org/10.1504/IJCA.2009.025335
Institutional investors, political connection and audit quality in Malaysia
Wahab, Effiezal Aswadi Abdul, Zain, Mazlina Mat, James, Kieran and Haron, Hasnah. 2009. "Institutional investors, political connection and audit quality in Malaysia." Accounting Research Journal. 22 (2), pp. 167-195. https://doi.org/10.1108/10309610910987501
Did the goodwill accounting standard impose material economic consequences on Australian acquirers?
James, Kieran, How, Janice and Verhoeven, Peter. 2008. "Did the goodwill accounting standard impose material economic consequences on Australian acquirers?" Accounting and Finance. 48 (4), pp. 625-647. https://doi.org/10.1111/j.1467-629x.2007.00246.x
Click go the students, click-click-click: the efficacy of a student response system for engaging students to improve feedback and performance
Mula, Joseph M. and Kavanagh, Marie. 2009. "Click go the students, click-click-click: the efficacy of a student response system for engaging students to improve feedback and performance." e-Journal of Business Education and Scholarship of Teaching. 3 (1), pp. 1-17.
A radical approach to accounting education: educating the whole person as a response to the business crises of tomorrow
James, Kieran. James, Kieran (ed.) 2009. A radical approach to accounting education: educating the whole person as a response to the business crises of tomorrow . Saarbrücken, Germany. VDM Verlag Dr. Muller.
A critical theory perspective on the pressures, contradictions and dilemmas faced by entry-level accounting academics
James, Kieran. 2008. "A critical theory perspective on the pressures, contradictions and dilemmas faced by entry-level accounting academics." Critical Perspectives on Accounting. 19 (8), pp. 1263-1295. https://doi.org/10.1016/j.cpa.2008.01.008
Japanese culture and budgeting: a review of the literature and a limited pilot study to illustrate the research agenda
Yee, Cassandra Seow-Ling, Otsuka, Setsuo, James, Kieran and Leung, Jenny Kwai-Sim. 2008. "Japanese culture and budgeting: a review of the literature and a limited pilot study to illustrate the research agenda." Managerial Auditing Journal. 23 (9), pp. 873-899. https://doi.org/10.1108/02686900810908436
Accounting conservatism in Greater China: the influence of institutions and incentives
Kung, Fan-Hua (Alex), Ting, Chih-Wen and James, Kieran. 2008. "Accounting conservatism in Greater China: the influence of institutions and incentives." Asian Review of Accounting. 16 (2), pp. 134-148. https://doi.org/10.1108/13217340810889933
A critical theory and postmodernist approach to the teaching of accounting theory
James, Kieran. 2008. "A critical theory and postmodernist approach to the teaching of accounting theory." Critical Perspectives on Accounting. 19 (5), pp. 643-676. https://doi.org/10.1016/j.cpa.2006.11.004