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Ethical and Educational Perspectives of Accounting Practices: Experience with Two
Canadain Service Organizations
Dr. Mostaq M. Hussain*, Jessica LeBlanc, Meghan Mason, Natasha Constantine
and Li Wei, University of New Brunswick, Saint John, NB E2L 4L5, Canada.
Abstract:
The recent corporate accounting scandals have harmed the reputation of
contemporray accounting profession. Such unethical practices have increased the
demand for ethics within the accounting profession as well in the accounting
literature in oredr to regain the trust in the accounting profession and to prevent
future scandals. The purpose of this research is to investigate the influence of
education and work background of accountants on their perspective on ethics. This
explorative case study is carried out within the framework of Ethical Theory. This
study found that junior accountants base their perspective only on the benchmark of
their moral beliefs. However, accountants with extensive practical experience feel
that their moral beliefs should not rise above their professional duty (as accountant)
because they have been experienced with confronting more dilemmas. This study
also found that accountants with legal background base their ethics on
consequences, which is attributed to their education on the lawful consequences of
unethical behavior. Based on the research findings, some research directors are
given at the end of the paper.
Mostaq M. Hussain, Ph.D.
Associate Professor of Accounting
Faculty of Business
University of New Brunswick-Saint John
PO. Box 5050, Saint John
NB E2L 4L5, Canada
Tel. 1-506-648-5805
Fax 1-506-648-5574
E-mail: [email protected]
Editor: International Journal of Accounting and Finance (IJAF)