Othman, Zaleha and Abdul Hamid, Fathilatul Zakimi and Melville, Rob (2017) Fostering values: four stages towards developing professional ethics for future accountants. In: 17th Annual Conference of the Asian Academic Accounting Association (2016 FourA Conference), 20-22 November 2016, Kuching, Sarawak.

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Abstract

The many accounting scandals occurred in the last three decades have change the perspective of accountant globally.As such, the higher institutions have to play their role in nurturing professional ethics in order to change the misconception towards the profession.Our observation of the literature indicates that incorporating professional ethics in higher institutions is a way forward towards developing future accountants with values.Henceforth, we conducted a generic inquiry study to explore how higher institutions could inculcate accounting graduates with professional ethics.Our findings show a conceptual framework which depicted four stages towards incorporating professional ethics at tertiary level education there are: 1) value development, 2) ethics maturation, 3) professionalism development and 4) ownership through effective implementation and enforcement. Consequently, the findings contribute to expanding the current knowledge in our conceptualisation of the professional ethics concept.In addition, the findings support the development of ethics education for accounting graduates in higher institutions in Malaysia.We consider that this study provides evidence to educators and policy makers that teaching methods and pedagogical policies should ensure professional ethics education in business schools in Malaysia is treated as a pervasive element of curricula rather than an optional choice.

Item Type:	Conference or Workshop Item (Paper)
Additional Information:	Published in SHS Web of Conferences 34, 06006 (2017) Organized by: Institute for Strategic and Sustainable Accounting Development (ISSAD), Tunku Puteri Intan Safinaz School of Accountancy (TISSA), Universiti Utara Malaysia (UUM)
Uncontrolled Keywords:	Accounting students, ethics educational strategy, professional ethics, professional ethics development, professional ethics model, qualitative research
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Dr. Zaleha Othman
Date Deposited:	23 Feb 2017 01:43
Last Modified:	23 Feb 2017 01:43
URI:	https://repo.uum.edu.my/id/eprint/21021

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