Ethics in accounting : a review and an investigation of management accounting education

EThOS - Electronic Theses Online ServiceGBUnited Kingdo

La "e-interview

Dieser Beitrag baut auf den Erfahrungen der Autoren mit der Durchführung von Interviews per Email auf. Es werden die wesentlichen Merkmale von "E-Interviews" beschrieben und es wird diskutiert, wie sich diese von der bekannteren Methode der Face-to-face-Interviews unterscheiden. Im Aufsatz werden Stärken und Schwächen des E-Interviews unter besonderer Berücksichtigung der Themen Zeit, Räumlichkeit und Technologie identifiziert. Darüber hinaus werden die Möglichkeiten des E-Interviews als Forschungsinstrument und als mögliche Ergänzung schon etablierter Methoden diskutiert. Ziel dieses Beitrages ist es, Forschern, die in Zukunft E-Interviews durchführen möchten, ein praktisches Verständnis für diese Form der Datenerhebung zu vermitteln. URN: urn:nbn:de:0114-fqs020295This paper builds on the authors' recent experience of interviewing by e-mail. It describes the principal characteristics of the "e-interview", as we term it, outlining the principal ways in which the e-interview differs from the more familiar method of face-to-face interviewing. Paying particular attention to issues relating to time, space and technology, the paper identifies the possible strengths and weaknesses of the e-interview. It discusses the potential of the e-interview as a research tool, perhaps as a complement to more established methods, and it aims to provide useful practical insights for researchers who might consider conducting e-interviews in the future. URN: urn:nbn:de:0114-fqs020295El artículo parte de la experiencia reciente de los autores con entrevistas por correo electrónico ("e-interview"). Describe las características principales de la "e-interview", concentrándose en las diferencias con la entrevista cara a cara. Dedicando una atención especial a las cuestiones relacionadas con tiempo, espacio y tecnología, el artículo identifica las posibles ventajas y deficiencias de la "e-interview". Mas de frente, discute el potencial de la "e-interview" como una herramienta de investigación, posiblemente como un complemento de los métodos más tradicionales de investigación. El artículo intenta también servir como guía de aplicaciones prácticas para los investigadores que consideren conducir "e-interviews" en lo futuro. URN: urn:nbn:de:0114-fqs02029

The E-Interview

Dieser Beitrag baut auf den Erfahrungen der Autoren mit der Durchführung von Interviews per Email auf. Es werden die wesentlichen Merkmale von "E-Interviews" beschrieben und es wird diskutiert, wie sich diese von der bekannteren Methode der Face-to-face-Interviews unterscheiden. Im Aufsatz werden Stärken und Schwächen des E-Interviews unter besonderer Berücksichtigung der Themen Zeit, Räumlichkeit und Technologie identifiziert. Darüber hinaus werden die Möglichkeiten des E-Interviews als Forschungsinstrument und als mögliche Ergänzung schon etablierter Methoden diskutiert. Ziel dieses Beitrages ist es, Forschern, die in Zukunft E-Interviews durchführen möchten, ein praktisches Verständnis für diese Form der Datenerhebung zu vermitteln.This paper builds on the authors' recent experience of interviewing by e-mail. It describes the principal characteristics of the "e-interview", as we term it, outlining the principal ways in which the e-interview differs from the more familiar method of face-to-face interviewing. Paying particular attention to issues relating to time, space and technology, the paper identifies the possible strengths and weaknesses of the e-interview. It discusses the potential of the e-interview as a research tool, perhaps as a complement to more established methods, and it aims to provide useful practical insights for researchers who might consider conducting e-interviews in the future.El artículo parte de la experiencia reciente de los autores con entrevistas por correo electrónico ("e-interview"). Describe las características principales de la "e-interview", concentrándose en las diferencias con la entrevista cara a cara. Dedicando una atención especial a las cuestiones relacionadas con tiempo, espacio y tecnología, el artículo identifica las posibles ventajas y deficiencias de la "e-interview". Mas de frente, discute el potencial de la "e-interview" como una herramienta de investigación, posiblemente como un complemento de los métodos más tradicionales de investigación. El artículo intenta también servir como guía de aplicaciones prácticas para los investigadores que consideren conducir "e-interviews" en lo futuro

The teaching of ethics in management accounting: progress and prospects

Recent research has shown that, although still on a limited scale, the teaching of business ethics in UK higher education has been increasing in recent years. This paper reports on a postal questionnaire survey conducted to investigate the extent to which ethical issues are covered in the teaching of management accounting in higher education. The principal findings are that the majority of management accounting lecturers in the British Isles do not incorporate ethics. About a third of the respondents to the survey do address ethical issues, although about half of those say they do so only implicitly. Various factors underlying the findings and prospects for the future are discussed

Pioneering in ethics teaching: the case of management accounting in universities in the British Isles

Relatively little is currently known about the coverage of ethical issues in the accounting curriculum. This paper reports on the results of a questionnaire survey of university academics in the British Isles which found that a significant minority of management accounting lecturers do claim to address ethical issues in their teaching. In addition to reporting the extent of such provision, the paper explores the reasons for the coverage of ethics. Both personal interest and a belief in the importance of ethics are found to be significant, and lecturers who do address ethical issues tend to express stronger beliefs in the responsibility and ability of universities to improve the ethical attitudes and behaviour of their students. Some evidence is found that personal interest is positively related to number of years of practical experience, which would appear to be a topic worthy of future research in accounting and business ethics

Taking stock of accounting ethics scholarship: a review of the journal literature

The proportion of business ethics literature devoted to accounting and the proportion of academic accounting literature devoted to ethical issues are both small, yet over the past two decades there has been a steady accumulation of research devoted to ethical issues in accounting. Based on a database of more than 500 articles gathered from a wide range of accounting and business ethics academic journals, this paper describes and analyses the characteristics of what has been published in the past twenty years or so. It identifies and explores patterns and trends in publication outlets and the type of research conducted. Furthermore, through a comparison with issues that have been raised in the general business ethics literature, it offers guidance to researchers who intend to take the field of accounting ethics forward using empirical methods