A Pedagogy for Inculcating Professional Values in Accounting Students: Results from an Experimental Intervention
Department
School of Accountancy
Document Type
Article
Publication Date
11-1-2021
Abstract
Research has shown that rankings of personal values significantly differ between accounting professionals and accounting students in the United States and other countries. This difference implies a lack of Person-Organization (P-O) fit between students and the accounting profession. This study presents an educational pedagogy, using both a Curriculum Modification (CM) Intervention and a Value Self-Confrontation (VSC) Intervention, that highlights professional values and can lead to value change in accounting students. Experimental results indicate that this pedagogy can have a significant impact on converging student values with those of the profession (AICPA ethics code). This finding suggests that a Curriculum Modification Intervention combined with a VSC Intervention could be used by educators globally to converge values of accounting students with those of professional accountants, thereby improving ethical decision-making by individuals, as well as having positive impacts on accounting firms’ hiring, socialization, and retention of employees.
Journal Title
Issues in Accounting Education
Journal ISSN
07393172
Volume
36
Issue
4
First Page
5
Last Page
40
Digital Object Identifier (DOI)
10.2308/ISSUES-19-018