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

IF 1.7 Q2 ECONOMICS
Ishwara P., Naod Mekonnen
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引用次数: 0

摘要

本研究旨在通过结构化理论探讨埃塞俄比亚会计课程中会计职业道德教育的提供情况。研究采用了定性案例研究方法,通过对教师、从业人员和监管机构进行半结构化访谈收集数据。访谈记录采用主题分析法进行分析。研究结果该研究揭示了会计职业道德教育现状的巨大差距,这主要归因于对其重要性的误解。虽然教师的倡议和学生的兴趣部分缓解了这一差距,但僵化的课程、缺乏认识和承诺、资源限制和利益相关者的有限支持等系统性挑战依然存在。会计职业道德教育需要采取综合方法来培养道德行为。因此,结构化理论强调了意义、权力动态以及规范和价值观如何制约和促进会计职业道德教育的开展。研究局限/影响研究强调利益相关者需要影响决策者对会计职业道德教育重要性的认识。研究还为结构化理论提供了经验支持。未来的研究应涉及跨文化比较,并采用不同的研究设计来探索会计专业人员的道德行为,以突出差距并为有效的教育干预措施提供依据。它强调了全面课程改革、利益相关者参与和资源分配的关键作用。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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.

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来源期刊
CiteScore
4.40
自引率
11.10%
发文量
67
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.
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