A study of ethical attitudes of first year accounting major students of De La Salle University-Manila

• Main Author: Manalo, Marivic Valenzuela
• Format: text
• Published: Animo Repository 2007
• Subjects: Accounting
• Online Access: https://animorepository.dlsu.edu.ph/faculty_research/12264
• Institution: De La Salle University

The disclosure of misdeeds of ma well known companies worldwide have resulted in the general public's scrutiny and increased skepticism on the accounting profession's ability to protect the public interest and for its members to effectively carry out their duties in attesting the truthfulness of the financial reports prepared by companies. As a result, steps were undertaken by many regulatory bodies throughout the world to endure that ethics and the moral formation of future Certified Public Accountants are properly emphasized in the development of the accounting education curriculum.This study determines the ethical attitudes of De La Salle University's first year accounting major students in different academic ethical/moral situations. The results indicated that gender is not a discriminator when it comes to the ethical/moral attitudes of the students. The study discloses that there is noticeable difference between the scores of students coming from Catholic high schools from Non-Catholic institutions. These findings are significant in assessing the extent on how schools can intervene in the ethical formations of future accountants. This study may be able to provide a benchmark on how business ethics may be incorporated in all accounting subjects. This will be helpful in the ethical/moral development of prospective professional accountants since the students' value system manifested in the university can be a good gauge on how they will behave in the workplace in the future.