MOSAIC Conference, University of Konstanz, 27-31 July 2009. Ethics to Accountants: Challenges of a Global Qualification Devendra Kodwani, ACCA and Open University, UK Marcia Schillinger, University of Education Weingarten, Germany. Presentation plan. Introduction and aims
Ethics to Accountants:
Challenges of a Global Qualification
ACCA and Open University, UK
University of Education Weingarten, Germany
Although the Module is not formally examined in a paper, its completion is compulsory and its content has direct relevance for most Professional level examinations in particular to Professional papers on Corporate Governance and Ethics and Audit and Assurance.
N = 318; age (mean) = 33,4.
Working experience or age alone are not responsible for fostering moral judgment competence.
Statistically significant inverse correlation between years of working experience and levels of moral judgment competence.
As a professional accountant, Jane faces a difficult situation. She has found out that her highly regarded manager, who had always supported her and has consistently acted with integrity, has been involved in suspicious activity. Jane discovered that he had created a series of small fictitious payables accounts within the purchase ledger, all of which remain wholly unsettled. She knows that she ought to report any irregularities. Yet, this could lead to the dismissal of her manager, ending a very promising accounting career. When checking the accounts again, she discovers that the ‘fictitious’ accounts have suddenly disappeared. After thinking it over, she decides to keep all this information to herself.
Ethics Module as it appears to students:
I strongly disagree
I strongly agree
Online Ethics Module