Awareness refers to the feeling and knowing that there is the existence of present and/or past events. It serves as a border between human beings and non-human beings. (Psychological Dictionary- Online) On the other hand, ethics is concerned on the thing involving what is right or wrong. Ethical awareness seems to be significant in the accountancy profession. Accounts should be familiar about ethical decisions as young as they are.
To obtain the level of awareness of Accountancy students of section A1A on ethics and ethical dilemmas, the researchers used gender as demographic factor. With the ethical problems involving different financial institutions, the perception of male and female accounting and non-accounting majors must be taken into …show more content…
According to John Wiley & Sons, “professional identity involves your adaption and practice of a code of ethical behaviour. It also depends on the formation of habits so that you can make rational ethical judgments in preparing financial statements and giving business recommendations.” There is really a need for the students to not practice their bad habits in order to make right judgments in real-life situations. Bansal (2014) and Russell et. al (2000) had connecting thoughts about ethical decision-making. According to Bansal (2014), "Accounting ethics is primarily a field of applied ethics, the study of formal values and judgments as try, apply, to accountancy. It is an example of professional …show more content…
According to Sheehan & Schimdt (2015), Bautista (2004), Gholami & Tirri (2012), Mintz (2014) and Swain (n.d.), the researcher found out five factors namely: sensitivity, public interest, competence, responsibility and expectations. Ethical sensitivity is a component of human conduct that deals with making a reasoned judgment while considering the possible consequences. (Sheehan & Schmidt, 2015) This factor considers intelligent judgment with results that are anticipated. Another factor is public interest. In her speech, the Securities and Exchange Chairperson, Lilia Bautista (2004) said that: “A contract with the public is not so much so much given as it is earned. That is why we should always err on the side of protecting the investing public. ” Accountancy students know that the profession involves public interaction. They need to protect the interest of many by completing reliable documents and papers for the clients. Another factor which is competence needs to be taught with maturity and understanding. Gholami and Tirri said that, "... accounting ethics is regarded as a difficult topic to teach and some even believe that ethical competence cannot be taught after the age of five.” In the world full of change, future accountants need to adopt in the mainstream. Next factor is responsibility which pertains to the students, being responsible enough to their duties. "CPAs know
To obtain the level of awareness of Accountancy students of section A1A on ethics and ethical dilemmas, the researchers used gender as demographic factor. With the ethical problems involving different financial institutions, the perception of male and female accounting and non-accounting majors must be taken into …show more content…
According to John Wiley & Sons, “professional identity involves your adaption and practice of a code of ethical behaviour. It also depends on the formation of habits so that you can make rational ethical judgments in preparing financial statements and giving business recommendations.” There is really a need for the students to not practice their bad habits in order to make right judgments in real-life situations. Bansal (2014) and Russell et. al (2000) had connecting thoughts about ethical decision-making. According to Bansal (2014), "Accounting ethics is primarily a field of applied ethics, the study of formal values and judgments as try, apply, to accountancy. It is an example of professional …show more content…
According to Sheehan & Schimdt (2015), Bautista (2004), Gholami & Tirri (2012), Mintz (2014) and Swain (n.d.), the researcher found out five factors namely: sensitivity, public interest, competence, responsibility and expectations. Ethical sensitivity is a component of human conduct that deals with making a reasoned judgment while considering the possible consequences. (Sheehan & Schmidt, 2015) This factor considers intelligent judgment with results that are anticipated. Another factor is public interest. In her speech, the Securities and Exchange Chairperson, Lilia Bautista (2004) said that: “A contract with the public is not so much so much given as it is earned. That is why we should always err on the side of protecting the investing public. ” Accountancy students know that the profession involves public interaction. They need to protect the interest of many by completing reliable documents and papers for the clients. Another factor which is competence needs to be taught with maturity and understanding. Gholami and Tirri said that, "... accounting ethics is regarded as a difficult topic to teach and some even believe that ethical competence cannot be taught after the age of five.” In the world full of change, future accountants need to adopt in the mainstream. Next factor is responsibility which pertains to the students, being responsible enough to their duties. "CPAs know