Educators' Epistemological Beliefs of Accounting Ethics Teaching: A Cross-Cultural Study
Article
Auyeung, Pak K., Dagwell, Ron, Ng, Chew and Sands, John. 2006. "Educators' Epistemological Beliefs of Accounting Ethics Teaching: A Cross-Cultural Study." Accounting Research Journal. 19 (2), pp. 122-138. https://doi.org/10.1108/10309610680000683
| Article Title | Educators' Epistemological Beliefs of Accounting Ethics Teaching: A Cross-Cultural Study |
|---|---|
| ERA Journal ID | 19067 |
| Article Category | Article |
| Authors | Auyeung, Pak K., Dagwell, Ron, Ng, Chew and Sands, John |
| Journal Title | Accounting Research Journal |
| Journal Citation | 19 (2), pp. 122-138 |
| Number of Pages | 17 |
| Year | 2006 |
| Publisher | Emerald |
| Place of Publication | United Kingdom |
| ISSN | 1030-9616 |
| Digital Object Identifier (DOI) | https://doi.org/10.1108/10309610680000683 |
| Web Address (URL) | https://www.emerald.com/insight/content/doi/10.1108/10309610680000683/full/html |
| Abstract | This study is an exploratory examination of cultural differences in accounting educators’ epistemological beliefs of accounting ethics education. It is motivated by a renewed global interest in accounting ethics in recent years following the reported breaches of ethical conducts by individuals from different cultures. In Pratt’s model, conceptions of teaching should be an interdependent and internally consistent trilogy of beliefs, intentions and actions. The purpose of this empirical study is to sketch an outline of how accounting ethics education is broadly understood by accounting educators from three different cultural backgrounds, the Angloinfluenced Australian, the Chinese and the Moslemdominated Malaysian. It explores the crosscultural variations in their epistemological beliefs of what to teach, objectives to achieve, the ethics educator, and the learning process. Results suggest that Australian and Malaysian accounting educators differed significantly in their epistemological beliefs on the source of knowledge as well as the acquisition of knowledge. Interestingly, there were no significant statistical differences in the epistemological beliefs held by participants in this study concerning other issues in accounting ethics education, i.e. the delivery of ethics education, transferability, goals of ethics education, separate course, and qualification. © 2006, Emerald Group Publishing Limited |
| Keywords | Accounting educators; Accounting ethics |
| Contains Sensitive Content | Does not contain sensitive content |
| ANZSRC Field of Research 2020 | 359999. Other commerce, management, tourism and services not elsewhere classified |
| Scopus ID | 84992974780 |
| Title | Educators’ Epistemological Beliefs of Accounting Ethics Teaching: A CrossCultural Study |
| Byline Affiliations | Griffith University |
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