{"title":"埃塞俄比亚会计专业的会计职业道德教育:结构化理论视角","authors":"Ishwara P., Naod Mekonnen","doi":"10.1108/ijoes-07-2024-0191","DOIUrl":null,"url":null,"abstract":"<h3>Purpose</h3>\n<p>This study aims to explore the provision of accounting ethics education in Ethiopian accounting programs through structuration theory.</p><!--/ Abstract__block -->\n<h3>Design/methodology/approach</h3>\n<p>A qualitative case study methodology was used, and data were collected through semistructured interviews with faculty members, practitioners and regulatory bodies. The interview transcripts were analyzed using thematic analysis. Accounting curricula were also analyzed to triangulate and support the findings.</p><!--/ Abstract__block -->\n<h3>Findings</h3>\n<p>The study revealed a significant gap in the status of accounting ethics education, primarily attributed to a misunderstanding of its importance. While faculty initiatives and student interest have partially mitigated this gap, systemic challenges such as rigid curricula, a lack of awareness and commitment, resource constraints and limited stakeholders’ support persisted. A combined approach to accounting ethics education is required to foster ethical behavior. Hence, the structuration theory highlighted how meanings, power dynamics and norms and values constrained and enabled the provision of accounting ethics education.</p><!--/ Abstract__block -->\n<h3>Research limitations/implications</h3>\n<p>The study emphasized the need for stakeholders to influence policymakers’ perceptions regarding the significance of accounting ethics education. The study also provided empirical support for structuration theory. Future research should involve cross-cultural comparisons and explore the ethical behavior of accounting professionals using diverse research designs to highlight the gaps and inform effective educational interventions.</p><!--/ Abstract__block -->\n<h3>Originality/value</h3>\n<p>This study contributes to the theoretical application of structuration theory in accounting ethics education. It underscores the critical role of comprehensive curricular reforms, stakeholder engagement and resource allocation.</p><!--/ Abstract__block -->","PeriodicalId":42832,"journal":{"name":"International Journal of Ethics and Systems","volume":"2 1","pages":""},"PeriodicalIF":1.7000,"publicationDate":"2024-08-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The provision of accounting ethics education in Ethiopian accounting programs: a structuration theory perspective\",\"authors\":\"Ishwara P., Naod Mekonnen\",\"doi\":\"10.1108/ijoes-07-2024-0191\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<h3>Purpose</h3>\\n<p>This study aims to explore the provision of accounting ethics education in Ethiopian accounting programs through structuration theory.</p><!--/ Abstract__block -->\\n<h3>Design/methodology/approach</h3>\\n<p>A qualitative case study methodology was used, and data were collected through semistructured interviews with faculty members, practitioners and regulatory bodies. The interview transcripts were analyzed using thematic analysis. Accounting curricula were also analyzed to triangulate and support the findings.</p><!--/ Abstract__block -->\\n<h3>Findings</h3>\\n<p>The study revealed a significant gap in the status of accounting ethics education, primarily attributed to a misunderstanding of its importance. While faculty initiatives and student interest have partially mitigated this gap, systemic challenges such as rigid curricula, a lack of awareness and commitment, resource constraints and limited stakeholders’ support persisted. A combined approach to accounting ethics education is required to foster ethical behavior. Hence, the structuration theory highlighted how meanings, power dynamics and norms and values constrained and enabled the provision of accounting ethics education.</p><!--/ Abstract__block -->\\n<h3>Research limitations/implications</h3>\\n<p>The study emphasized the need for stakeholders to influence policymakers’ perceptions regarding the significance of accounting ethics education. The study also provided empirical support for structuration theory. Future research should involve cross-cultural comparisons and explore the ethical behavior of accounting professionals using diverse research designs to highlight the gaps and inform effective educational interventions.</p><!--/ Abstract__block -->\\n<h3>Originality/value</h3>\\n<p>This study contributes to the theoretical application of structuration theory in accounting ethics education. 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The provision of accounting ethics education in Ethiopian accounting programs: a structuration theory perspective
Purpose
This study aims to explore the provision of accounting ethics education in Ethiopian accounting programs through structuration theory.
Design/methodology/approach
A qualitative case study methodology was used, and data were collected through semistructured interviews with faculty members, practitioners and regulatory bodies. The interview transcripts were analyzed using thematic analysis. Accounting curricula were also analyzed to triangulate and support the findings.
Findings
The study revealed a significant gap in the status of accounting ethics education, primarily attributed to a misunderstanding of its importance. While faculty initiatives and student interest have partially mitigated this gap, systemic challenges such as rigid curricula, a lack of awareness and commitment, resource constraints and limited stakeholders’ support persisted. A combined approach to accounting ethics education is required to foster ethical behavior. Hence, the structuration theory highlighted how meanings, power dynamics and norms and values constrained and enabled the provision of accounting ethics education.
Research limitations/implications
The study emphasized the need for stakeholders to influence policymakers’ perceptions regarding the significance of accounting ethics education. The study also provided empirical support for structuration theory. Future research should involve cross-cultural comparisons and explore the ethical behavior of accounting professionals using diverse research designs to highlight the gaps and inform effective educational interventions.
Originality/value
This study contributes to the theoretical application of structuration theory in accounting ethics education. It underscores the critical role of comprehensive curricular reforms, stakeholder engagement and resource allocation.
期刊介绍:
The International Journal of Ethics and Systems (formerly named Humanomics, the International Journal of Systems and Ethics) is a multidisciplinary journal publishing peer review research on issues of ethics and morality affecting socio-scientific systems in epistemological perspectives. The journal covers diverse areas of a socio-scientific nature. The focus is on disseminating the theory and practice of morality and ethics as a system-oriented study defined by inter-causality between critical variables of given problems.