The Code of Professional Conduct: Instructional Impact on Accounting Students' Ethical Perceptions and Attitudes

Abstract

A profession's code is important not only for assurances of technical competence but also for socialization into the profession. In this study, the ability of accounting students to evaluate ethical professional behavior after receiving instruction in the AICPA Code of Professional Conduct was investigated. Also, the socialization of accounting students into the profession was assessed by examining their judgments as to the ethical behavior of practicing CPAs. The findings indicate that even limited ethics instruction can alter student perceptions of behavior. Time after instruction appears to be an important element, perhaps indicating the necessity for students to internalize the learning experience as well as for the increased socialization taking place during the intervening period.