The Socialization of Undergraduate Accounting Students

Paul M. Clikeman · Steven L. Henning

97 citations0/0 files storedIssues in Accounting Education

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Accounting Education and Careers Auditing, Earnings Management, Governance Ethics in Business and Education

Abstract

One purpose of accounting education is to introduce students to the values and ethical standards of the accounting profession (AAA Bedford Committee Report 1986). This study investigates whether undergraduate accounting education is successful at instilling in accounting students a sense of responsibility to financial statement users. In a longitudinal study of accounting and other business students, we find that accounting students oppose earnings management more strongly during their senior year than they did during their sophomore year. We also find that senior accounting students oppose earnings management more strongly than do senior students in other business disciplines. These results are consistent with a socialization process taking place wherein accounting students learn to give priority to financial statement users' needs, while students majoring in other business disciplines come to identify more closely with the goals of corporate managers.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 97 citations exist upstream.

References

1951Coefficient Alpha and the Internal Structure of Tests 1985Positive Accounting Theory 1986Prediction of goal-directed behavior: Attitudes, intentions, and perceived behavioral control 1991Matching People and Organizations: Selection and Socialization in Public Accounting Firms 1962Boys in White.1992Ethical reasoning and selection-socialization in accounting 1994An analysis of the association of traditional demographic variables with the moral reasoning of auditing students and auditors 1985Informal communications, nonformal communications and mentoring in public accounting firms

Cited by

2003Accounting education literature review (2000–2002)2016The relationship between accounting students’ personality, professional skepticism and anticipatory socialization 2007Ethical leadership and ethical decision making: A meta-analysis of research related to ethics education 2012Ethics and Accounting Education 2016Recognizing Ethical Issues: An Examination of Practicing Industry Accountants and Accounting Students

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.