A study of ethical attitudes of freshmen students enrolled in the bachelor of science in accountancy (BSA) of De La Salle University-Manila

• Main Author: Manalo, Marivic Valenzuela
• Format: text
• Published: Animo Repository 2024
• Subjects: Accounting; Higher Education
• Online Access: https://animorepository.dlsu.edu.ph/faculty_research/12261
• Institution: De La Salle University

The disclosure of misdeeds of many well known companies worldwide have resulted in the general public's scrutiny 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 ensure 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 indicate that gender is not a discriminator when it comes to the ethical/moral attitudes of the Non-Sectarian and Public institutions. These findings are significant in assessing the extent on how schools can intervene in the ethical/moral formation of future accountants. This study may be able to provide a benchmark on how business ethics may be incorporated in all accounting subjects in higher education.