It is widely accepted that accounting education aims to produce competent professional accountants, who are capable of making a positive contribution to the profession and the society in which they work. The provision of a basis of ethical values should therefore be viewed as an important aspect of professional accountants’ education and training. In the face of increasing changes encountered by accountants, it becomes essential that they develop and maintain an attitude of learning to learn (i.e. Continuous Professional Development or CPD). In current times, an education programme for Chartered Accountants (CAs) needs to transcend the traditional approach that emphasised ‘transfer of knowledge’, with learning defined and measured strictly in terms of knowledge of principles, standards, concepts, facts and procedures at a particular time. This study aims to investigate the utilisation of the CPD of ethics among prospective CAs by analysing and statistically interpreting the perceptions and attitudes of a group of undergraduate students at a South African higher education institution, by means of an empirical survey. The objectives of this study are to: (i) demarcate the CA and his/her profession by studying undergraduate students’ perceptions; (ii) determine undergraduate students’ perceptions of CPD, life-long learning (LLL) and ethics, within the framework of a CA and his/her undergraduate education; (iii) investigate the perceived core values within the CA profession; and (iv) analyse specific aspects of the education and training of prospective CAs at the University of Johannesburg (UJ). / Professor Thea L. Voogt Professor Ben Marx

M.Comm. (Industrial Psychology) / With the implementation of King III in 2010 and the promulgation of the new Companies Act in 2011, the corporate governance landscape in South Africa was irrevocably changed. Simultaneously, there was an increase in the protestations against the perceived excesses of executive1 remuneration packages. The question posed in this research study was what does adherence to the spirit of corporate governance with regard to executive remuneration entail? The literature study explores the perceived separation between ownership and control, as well as attempts at controlling this separation via structured executive remuneration packages. It further provides an overview of the relative efficacy of voluntary codes and compulsory codes. Various methods of determining executive remuneration are investigated and the possible shortcomings of each are identified. Sixteen semi-structured, in-depth interviews, equally divided amongst four interest groups in the field of executive remuneration, were conducted. A content analysis of the qualitative data that emerged from the interviews resulted in 39 first-order themes that were then iterated to 11 second-order themes. These second-order themes were categorised into two sets, namely five that are indicative of behaviour in support of adherence to the spirit of corporate governance with regard to executive remuneration, and six that are indicative of behaviour that undermines the spirit of corporate governance in this regard. The five themes indicative of behaviour in support of adherence to the spirit of corporate governance were: problem recognition, sustainable development, embracing governance, remuneration management competence, and ethical intent. The six themes found to indicate behaviour that undermines adherence to the spirit of corporate governance with regard to executive remuneration were: shareholder appeasement, misrepresentation, elitism, justification, arrogance, and intentional amorality. It emanated from the findings that greater social debate should be stimulated on how ethics can be brought into the domain of executive remuneration. A potentially important facilitator of such debate could be tertiary education institutions responsible for management education integrating the ethics of executive remuneration in curricula. It is further recommended boards, who are tasked with the governance of their organisations, be made aware of the behavioural manifestations that support or undermine adherence to the spirit of governance as it relates to executive remuneration. Remuneration consultants could also benefit from these findings, and could assist organisations to design fair and responsible systems of remuneration for executives and senior employees.

The teaching profession, like many other professions, has rules and regulations that guide the conduct of its members. Teachers and those who aspire to take up teaching are expected to conduct themselves and discharge their duties in an impeccably professional manner. However, there is concern especially among education authorities regarding unprofessional conduct of some of those employed in schools and colleges. This action research study is a response to this concern. Its goal was to explore issues of professional conduct as part of the induction process of new members entering the teaching profession, and to thereby develop a better understanding of how best to raise student teachers’ awareness around professional conduct issues. The study used a qualitative research framework located in the interpretive paradigm. Three theoretical frameworks informed the design and subsequent analysis of the findings, namely, Burn’s transformational leadership, Mezirow’s transformative learning and Kolb’s theory of experiential learning. Two cycles of workshops around issues of professional conduct were conducted over a period of four weeks with a sample of 40 pre-service student teachers: final year students enrolled in the college’s three year Diploma in Education programme, all members of a science education class. Data collection strategies used were semi-structured interviews, observation and the use of reflective journals, among others. Analysis of the data involved identification of emerging themes and patterns. Initial findings indicate that prior to the commencement of the cycles of action research, participants appeared to have a limited understanding around issues of professional conduct, but that this changed as they participated in the workshops. The data of the study suggest that further steps need to be taken to establish optimal ways of incorporating professional conduct issues into the college’s teaching curriculum.

Introduction present in both volumes (1 and 2) of the handbooks.

Acknowledgments section present in both volumes (1 and 2) of the handbooks.

A research report submitted to the Faculty of Commerce, Law and Management at the University of Witwatersrand in partial fulfilment of the requirements for the degree of Master of Commerce, February 2019 / Orientation: The professional accountant’s ability regarding ethical decision-making has come under increased scrutiny within recent times. This is particularly relevant within the South African accountancy environment given the recent accounting scandals that surfaced during 2017 and 2018. For professional accountants to achieve the goal of serving the public interest, they are required to have a mindset that fosters ethical-decision making. Research aim: The primary aim of this study was to explore the different factors which influence ethical judgement and behavioural intentions of professional accountants and to investigate which are significant factors which influence ethical-decision making. Ethical judgment involves the ability of the participant to recognise the seriousness of an ethical conflict whereas ethical behavioural intentions focus on the willingness of the participant to behave ethically. The secondary aim of the study was to explore the effect of demographical characteristics on ethical decision-making. Motivation for study: From a South African perspective, it is critical to ensure that professional bodies who are tasked with developing the accounting profession as well as serving the public interest gain a better understanding of the different factors which influence ethical judgment and behavioural intentions of professional accountants. Research approach and method: This study used a multidimensional ethics scale (MES) to measure the significant considerations of professional accountants when faced with an ethical dilemma. A quantitative research approach was followed and a questionnaire based upon the MES and three tax related ethical dilemmas was used to gather data. To address the research aims of the study, two research questions were answered through hypothesis testing which involved both descriptive and inferential statistical methods. Main results: The primary results indicated that factors such as morality, fairness, justice and acceptability to one’s family play the most significant role in influencing the ethical judgement of professional accountants. In addition, it was found that egoism which prioritises the long-term self-interest of the professional accountant significantly influences their ethical behavioural intentions. Lastly, the secondary results indicated that demographical characteristics such as rank and highest qualification attained by professional accountants play an important role in influencing the mind of the professional accountant when faced with an ethical dilemma. Application: This study contributes to the existing body of research involving ethical decision-making of professional accountants. This is an important topic in the current discourse on accounting and amongst accounting professionals. Furthermore, the results of this study can also form the basis of a mechanism for change within professional accounting bodies (PAO’s). The results of this study can be applied to assist in re-aligning continuous professional development (CPD) programmes. Based on the results, professional bodies can shift their focus in terms of CPD’s towards prioritising public interest as a key consideration for current and future accountants. To this end, PAO’s and higher education institutions can use this contribution when designing a new syllabus which addresses the issues that arise around ethical decision-making. Contributions: Key conclusions of this study contribute to the understanding of professional accountants’ ethical judgment and behavioural intentions. The topic under investigation is in direct response to calls for increased research on ethical judgement and behavioural intentions of professional accountants. The results also contribute towards a better understanding of the effects of gender, rank and professional qualifications on ethical decision-making. / PH2020

The purpose of the study was to evaluate the ethical decision making self-efficacy of a sample of state-credentialed psychologists and counselors. A questionnaire was constructed which asked respondents to rate the confidence they possessed in relation to thirty items (reflecting ten a priori ethical decision-making domains). The items described ethical knowledge and ethical decision-making tasks and situations. The questionnaire also included eight questions pertaining to respondents' personal characteristics and professional education, training, and experience. The questionnaire was mailed to 400 Arizona-licensed psychologists and 340 Arizona-certified counselors. Although no formal, a priori hypotheses were established prior to the survey, it was expected that the extent and quality of professional ethics training might be associated with higher scores on factors generated by an exploratory factor analysis performed on survey results. In particular, it was anticipated that a values-clarification component of ethics training would be associated with higher ethical decision-making factor scores. Approximately 50% of the total sample responded to the survey. The factor analysis of scorable questionnaires resulted in a six-factor model of ethical decision-making self-efficacy. The six factors were: (1) Knowledge, (2) Behavior, (3) Thinking, (4) Awareness, (5) Resources, (6) Authorities-Conflict Analysis/Resolution. Having taken an ethics course as a student was associated with higher scores on factors 1, 5, and 6. Having taken an ethics training seminar as a postgraduate was associated with higher scores on factors 1, 2, and 5. Those respondents with a values clarification component to their ethics training scored higher on factors 1, 2, 3, 5, and 6. Study results suggest that further development of an Ethical Decision Making Self-Efficacy Scale and pursuit of a national survey of psychologists and counselors addressing issues raised in this study are warranted.

The objectives of this study are: (1) to explore the personal value systems of Jordanian managers; (2) to examine the relationship between the personal values of Jordanian managers and their behavior (i.e., decision making); and (3) to compare the personal value systems of Jordanian and American managers. To achieve the first and the second objectives, England's (1967) Personal Value Questionnaire (PVQ) and the Behavioral Measurement Questionnaire have been respectively utilized. To achieve the final objective, the behavioral relevance scores derived from this study are compared with those in England's (1975) study. Finally, demographic and organizational data are used to describe the characteristics of Jordanian managers and serve as covariates in the statistical analysis. In reference to the statistical techniques, England's scoring methodology, factor analysis and multiple regression, are used to determine the relationship between the personal value systems of Jordanian managers and their behavior (i.e., decisionmaking). England's (1975) "rule of thumb" (adjusted to 15 percent difference) and the Chisguare test are used to test the significant differences between the personal value systems of the Jordanian and American respondents. The findings of this study are as follows: 1. The primary value orientation of Jordanian managers responding to this study is moralistic in nature, while their secondary value orientation is pragmatic. Concerning the value profile, Jordanian managers have 34, 3, 8, and 21 concepts of the PVQ as operative, intended, adopted, and weak values respectively. Behavior relevance analysis indicates that Jordanian managers have emphasized certain value concepts which reflect their perception of economic need and their social value structure. 2. According to England's procedure, there is a qualified relationship between the personal values of Jordanian managers and their reported behavior, while there is a partial relationship according to factor analysis and multiple regression. 3. There are similarities and/or differences between the personal value systems of the two managerial groups linally, a summary of the findings, along with conclusions, implications, and suggestions are offered for individuals and organizations doing business in Jordan.

Taxpayers who hire tax professionals to assist with tax matters have a choice as to which type of tax professional to hire. This study looks at the choice between hiring a tax accountant or a tax attorney. Stephenson (2010) identifies four constructs that explain a taxpayer’s motivation to hire a tax professional—legal compliance, time savings, money savings, and a protection from/avoidance of the Internal Revenue Service. A taxpayer may be motivated by one or more of these demand constructs. Further, the context of the advice—whether given in a planning or compliance setting—may influence the choice of a specific type of practitioner. Taxpayers also perceive certain professional features of the practitioner as being associated with either an accountant or an attorney. In a 2 x 1 between subjects research design, I investigate these issues by exploring how the perceived characteristics of the accounting and legal professions and the tax context differentially influence the demand for one of these professionals. I hypothesize that taxpayers who demand a tax professional because of legal compliance or time savings are more likely to hire an accountant. Taxpayers who demand the services of a tax professional because of money savings or a protection from/avoidance of the Internal Revenue Service are more likely to hire an attorney. Additionally, I hypothesize that taxpayers in a planning context are more likely to hire an attorney while taxpayers in a compliance setting are more likely to hire an accountant. In a hierarchal regression, the variable for accuracy was significant in a simple regression of the four Stephenson constructs. In a second tier of the regression, accuracy was again significant as were certain covariates. In the final tier of the regression, no independent variable was significant but certain covariates were significant including client advocacy which was highly significant. The results do demonstrate that taxpayers perceive professional differences between a tax accountant and a tax attorney. Many of the results and the rationales underlying the hypotheses seem to be in the right direction as far as showing the expected demand for a specific tax professional. / Includes bibliography. / Dissertation (Ph.D.)--Florida Atlantic University, 2016. / FAU Electronic Theses and Dissertations Collection

The study examines the potential threat to an auditor’s independence in fact which may result from the extraordinarily favorable personal reputation (superstar status) of an audit client’s CEO This potential threat to an auditors’ independence is the result of a halo effect bias which can distort an individual’s judgment and behavior Accounting firms use a business risk audit approach which involves conducting a strategic risk assessment which assesses the overall threats to the business model of an audit client Prior research has demonstrated that the strategic risk assessment can bias the judgment of auditors pertaining to financial account level risk assessments For example, the Bernie Madoff Ponzi scheme demonstrated how an extraordinarily well respected individual with superstar status can distort the judgment of knowledgeable and normally skeptical individuals An experiment was conducted to examine the potential threat of a superstar CEO on an auditor’s independence as demonstrated by the ability to distort the judgment of the auditor during the performance of the strategic risk assessment In addition, the experiment was designed to examine whether the halo cognitive bias can lessen the impact that an auditor’s professional skepticism has on his or her judgment and behavior during the audit of a client’s financial statement Unlike other studies which have sought only to demonstrate that a cognitive bias exist which impairs auditor judgment; the study also examined whether the influence of a halo effect bias can be mitigated by the formal rating of audit evidence in a similar manner that was used by Embu and Finley (1977) to successfully mitigate a framing effect The experiment did not support the main hypothesis of the study that auditors assess the strategic risk at a lower risk level for firms that employ a superstar CEO than for those whom employ a non-superstar CEO This result may primarily be due to the inability of the scenario used in the experiment to sufficiently differentiate the characteristics of the superstar and non-superstar CEO Without establishing that the participants’ judgment was being distorted by a superstar CEO; the other hypotheses which involved testing a debiasing method to mitigate the halo effect caused by a superstar CEO and investigating whether a halo effect reduces the impact that auditors’ trait skepticism level has on their judgment could not be properly tested / Includes bibliography / Dissertation (PhD)--Florida Atlantic University, 2016 / FAU Electronic Theses and Dissertations Collection