VOCATIONAL EDUCATION STUDENTS' PERCEPTION ON ETHICS STUDY: EVIDENCE FROM ACCOUNTING STUDENTS.

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Autor/Urheber	Cheung, Rachel Wai-Yi
Institution	GRDS Publishing
Titel	VOCATIONAL EDUCATION STUDENTS' PERCEPTION ON ETHICS STUDY: EVIDENCE FROM ACCOUNTING STUDENTS.
Quelle	In: doi:10.20319/pijss.2019.53.345356; PEOPLE: International Journal of Social Sciences; Vol 5 No 3 (2019): Regular Issue ; 2454-5899(2019) PDF als Volltext kostenfreie Datei
Sprache	englisch
Dokumenttyp	online; Zeitschriftenaufsatz
DOI	10.20319/pijss.2019.53.345356
Schlagwörter	Vocational Education; Ethics; Higher Education; Accounting; Hong Kong
Abstract	Vocational education must operate within a lifelong learning context. Accounting is a vocational study. Besides core accounting knowledge, thinking and practicing capabilities are required for an accountant while judgement with ethical consideration is an important capability. Thus, accounting students should apprehend ethics. This research aims to investigate accounting students' perception on the importance on ethics themes which are represented by 17 keywords, students were asked to rate how important they perceive an accounting graduate should have learnt these keywords in a curriculum. The focus is on all students, further to gender and the studying year (senior and junior). Data were collected from nine higher education institutes in Hong Kong. Overall, students (n=72) rated "codes of ethics" the most important and surprisingly "independence" as second. Male (39) and female (33) rated differently in many keywords, e.g. "corruption" & "social responsibility". The difference in rating between students at senior (34) and junior (38) years is narrow, with exception on "corruption", "corporate governance" and "insider trading". The findings offer an insight for educators in vocational based education to include appropriate ethics elements in accounting curriculum so to let students attain both core technical skills and skills for surviving in this ever-changing world.
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