• English
    • français
    • Deutsch
    • español
    • português (Brasil)
    • Bahasa Indonesia
    • русский
    • العربية
    • 中文
  • English 
    • English
    • français
    • Deutsch
    • español
    • português (Brasil)
    • Bahasa Indonesia
    • русский
    • العربية
    • 中文
  • Login
View Item 
  •   Home
  • Ethics collections
  • Corruption and Transparency Collection
  • View Item
  •   Home
  • Ethics collections
  • Corruption and Transparency Collection
  • View Item
JavaScript is disabled for your browser. Some features of this site may not work without it.

Browse

All of the LibraryCommunitiesPublication DateTitlesSubjectsAuthorsThis CollectionPublication DateTitlesSubjectsAuthorsProfilesView

My Account

Login

The Library

AboutNew SubmissionSubmission GuideSearch GuideRepository PolicyContact

Statistics

Most Popular ItemsStatistics by CountryMost Popular Authors

Professional accounting bodies' perceptions of ethical issues, causes of ethical failure and ethics education

  • CSV
  • RefMan
  • EndNote
  • BibTex
  • RefWorks
Author(s)
Dellaportas, S
Leung, P
Jackling, B
Cooper, B
Keywords
Accounting, Auditing and Accountability not elsewhere classified

Full record
Show full item record
URI
http://hdl.handle.net/20.500.12424/96416
Online Access
http://researchbank.rmit.edu.au/view/rmit:1156
Abstract
PURPOSE - Given the calls for increased ethics education following recent corporate collapses, this paper aims to examine the significance of ethical issues that challenge the profession and, more specifically, professional accounting bodies. DESIGN/METHODOLOGY/APPROACH - The study assesses the perceptions via an online survey of 66 professional accounting bodies worldwide in respect of ethical issues, potential causes of ethical failure and the need for ethics education. FINDINGS - Respondents identified a number of important challenges including conflicts of interest, earnings management and whistle-blowing. The findings also demonstrate strong support for participation in prescribing the nature of ethics education by members of professional accounting bodies. RESEARCH LIMITATIONS/IMPLICATIONS - The results of this study are based on feedback from 41 per cent of member bodies of the International Federation of Accountants (IFAC). Despite a number of follow-up reminder notices, some regions are under-represented in the responses to the survey distributed to the (then) 160 member bodies of IFAC. Geographic isolation and language limitations contributed to the failure to gain a higher response rate. PRACTICAL IMPLICATIONS - The findings demonstrate that professional bodies support ethics education at the pre- and post-qualifying levels of education and a willingness to take an active role in promoting ethics education to their members. ORIGINALITY/VALUE - By addressing member bodies' attitudes to ethics education, this paper fills a gap in prior literature that has been restricted to addressing the attitudes of academics, students and business organisations.
Date
2007
Type
Journal Article
Identifier
oai:arrow.nla.gov.au:1239865330310155
http://researchbank.rmit.edu.au/view/rmit:1156
Collections
Corruption and Transparency Collection

entitlement

 
DSpace software (copyright © 2002 - 2023)  DuraSpace
Quick Guide | Contact Us
Open Repository is a service operated by 
Atmire NV
 

Export search results

The export option will allow you to export the current search results of the entered query to a file. Different formats are available for download. To export the items, click on the button corresponding with the preferred download format.

By default, clicking on the export buttons will result in a download of the allowed maximum amount of items.

To select a subset of the search results, click "Selective Export" button and make a selection of the items you want to export. The amount of items that can be exported at once is similarly restricted as the full export.

After making a selection, click one of the export format buttons. The amount of items that will be exported is indicated in the bubble next to export format.