Perceptions by employed accounting students of ethical leadership and political skill: Evidence for including political skill in ethics pedagogy

Q1 Social Sciences
Donald L. Ariail , Amine Khayati , Tara Shawver
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引用次数: 7

Abstract

Using a sample of 703 full- or part-time employed students from two U.S. universities, we conducted an empirical investigation of the relation between perceptions of ethical leadership and perceptions of political skill. The sample was composed of 141 accounting majors and 562 non-accounting students. The results indicated that the two concepts were highly correlated. Our findings also indicate that perception of both ethical leadership and political skill significantly dropped with age and work experience. Moreover, accounting seniors who had previously completed a standalone ethics course had higher perceptions than their counterparts on both constructs, which were still highly correlated. This finding suggests that the ethics education of these students may not have positively impacted their discernment in the area of ethical sensitivity. Thus, accounting students may enter the workforce with inadequate ethical sensitivity, and entry-level accountants may therefore be prone to cognitively confuse the leadership attributes of political skills and ethics. The ability of accountants to differentiate between the ethical leadership and the political skill of leaders, and/or knowledge of how the political skills of leaders could mask their unethical guidance, is posited as an area of ethical sensitivity worthy of inclusion in accounting ethics pedagogy.

受雇会计专业学生对道德领导和政治技能的看法:将政治技能纳入道德教学的证据
我们以703名来自美国两所大学的全职或兼职学生为样本,对道德领导认知和政治技巧认知之间的关系进行了实证调查。样本由141名会计专业学生和562名非会计专业学生组成。结果表明,这两个概念是高度相关的。我们的研究结果还表明,对道德领导和政治技巧的看法随着年龄和工作经验的增加而显著下降。此外,先前完成独立道德课程的会计高年级学生对这两个构念的感知都高于他们的同龄人,这两个构念仍然高度相关。这一发现表明,这些学生的道德教育可能没有积极影响他们在道德敏感领域的洞察力。因此,会计专业的学生进入职场时可能缺乏道德敏感性,因此,初级会计师可能容易在认知上混淆政治技能和道德的领导属性。会计师区分道德领导和领导者的政治技巧的能力,以及/或领导者的政治技巧如何掩盖其不道德指导的知识,被认为是值得纳入会计道德教学的道德敏感性领域。
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来源期刊
Journal of Accounting Education
Journal of Accounting Education Social Sciences-Education
CiteScore
4.20
自引率
0.00%
发文量
27
期刊介绍: The Journal of Accounting Education (JAEd) is a refereed journal dedicated to promoting and publishing research on accounting education issues and to improving the quality of accounting education worldwide. The Journal provides a vehicle for making results of empirical studies available to educators and for exchanging ideas, instructional resources, and best practices that help improve accounting education. The Journal includes four sections: a Main Articles Section, a Teaching and Educational Notes Section, an Educational Case Section, and a Best Practices Section. Manuscripts published in the Main Articles Section generally present results of empirical studies, although non-empirical papers (such as policy-related or essay papers) are sometimes published in this section. Papers published in the Teaching and Educational Notes Section include short empirical pieces (e.g., replications) as well as instructional resources that are not properly categorized as cases, which are published in a separate Case Section. Note: as part of the Teaching Note accompany educational cases, authors must include implementation guidance (based on actual case usage) and evidence regarding the efficacy of the case vis-a-vis a listing of educational objectives associated with the case. To meet the efficacy requirement, authors must include direct assessment (e.g grades by case requirement/objective or pre-post tests). Although interesting and encouraged, student perceptions (surveys) are considered indirect assessment and do not meet the efficacy requirement. The case must have been used more than once in a course to avoid potential anomalies and to vet the case before submission. Authors may be asked to collect additional data, depending on course size/circumstances.
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