{"id":"https://openalex.org/W11242199","doi":null,"title":"An introduction to the special issue on professionalism and ethics in accounting education","display_name":"An introduction to the special issue on professionalism and ethics in accounting education","publication_year":2004,"publication_date":"2004-02-01","ids":{"openalex":"https://openalex.org/W11242199","mag":"11242199"},"language":"en","primary_location":{"id":"mag:11242199","doi":null,"is_oa":false,"landing_page_url":"https://www.questia.com/library/journal/1G1-114857897/an-introduction-to-the-special-issue-on-professionalism","pdf_url":null,"source":{"id":"https://openalex.org/S6450948","display_name":"Issues in Accounting Education","issn_l":"0739-3172","issn":["0739-3172","1558-7983"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-40","russia-white-list-3","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Issues in Accounting Education","raw_type":null},"volume":null,"type":"editorial","indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5036774560","display_name":"James C. Gaa","orcid":"https://orcid.org/0009-0000-0883-3179","observed_orcids":["https://orcid.org/0009-0000-0883-3179"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"James C. Gaa","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5066442632","display_name":"Linda Thorne","orcid":"https://orcid.org/0000-0001-7879-1103","observed_orcids":["https://orcid.org/0000-0001-7879-1103"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Linda Thorne","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0001-7879-1103","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":83,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":"19","issue":"1","first_page":"1","last_page":"7"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.8324999809265137,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.8324999809265137,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11058","display_name":"Ethics in Business and Education","score":0.12129999697208405,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.041200000792741776,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/accounting-ethics","display_name":"accounting ethics","score":0.9110000133514404},{"id":"https://openalex.org/keywords/accounting-education","display_name":"accounting education","score":0.6570000052452087},{"id":"https://openalex.org/keywords/professionalism","display_name":"professionalism","score":0.5529999732971191},{"id":"https://openalex.org/keywords/ethics-education","display_name":"ethics education","score":0.6460000276565552},{"id":"https://openalex.org/keywords/moral-reasoning","display_name":"moral reasoning","score":0.8510000109672546},{"id":"https://openalex.org/keywords/accounting-educators","display_name":"accounting teachers","score":0.6259999871253967},{"id":"https://openalex.org/keywords/auditor-professional-ethics","display_name":"auditor ethics","score":0.47999998927116394},{"id":"https://openalex.org/keywords/ethical-decision-making","display_name":"ethical decision-making","score":0.37599998712539673}],"concepts":[{"id":"https://openalex.org/C47177190","wikidata":"https://www.wikidata.org/wiki/Q207137","display_name":"Curriculum","level":2,"score":0.6081593632698059},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6020401120185852},{"id":"https://openalex.org/C55587333","wikidata":"https://www.wikidata.org/wiki/Q1133029","display_name":"Engineering ethics","level":1,"score":0.5172308087348938},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.508918046951294},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.4351937174797058},{"id":"https://openalex.org/C2777639076","wikidata":"https://www.wikidata.org/wiki/Q4215744","display_name":"Accounting scandals","level":3,"score":0.41759756207466125},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.3406289219856262},{"id":"https://openalex.org/C19417346","wikidata":"https://www.wikidata.org/wiki/Q7922","display_name":"Pedagogy","level":1,"score":0.23502179980278015},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.18700334429740906},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.16560524702072144}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:11242199","doi":null,"is_oa":false,"landing_page_url":"https://www.questia.com/library/journal/1G1-114857897/an-introduction-to-the-special-issue-on-professionalism","pdf_url":null,"source":{"id":"https://openalex.org/S6450948","display_name":"Issues in Accounting Education","issn_l":"0739-3172","issn":["0739-3172","1558-7983"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-40","russia-white-list-3","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Issues in Accounting Education","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/4","score":0.9235000014305115,"display_name":"Quality education"}],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2079993004","https://openalex.org/W3111693727","https://openalex.org/W2803037615","https://openalex.org/W2093148547","https://openalex.org/W2377418434","https://openalex.org/W2756065400","https://openalex.org/W2251524353","https://openalex.org/W23959124","https://openalex.org/W2245825327","https://openalex.org/W4408852703"],"abstract_inverted_index":{"These":[0],"are":[1,326,339],"challenging":[2],"times":[3],"for":[4,599],"accounting":[5,36,81,102,125,149,180,221,232,281,297],"educators.":[6],"Recent":[7],"events":[8,41],"on":[9,249,320,421,462,497,535],"the":[10,18,24,30,44,51,69,72,98,108,120,163,220,243,252,262,293,300,304,311,314,323,330,404,410,422,463,478,481,498,508,518,526,543,550,564,568,600],"world":[11],"stage":[12],"have":[13,310,419,495,582],"brought":[14],"to":[15,46,55,118,184,193,204,209,218,223,241,264,267,283,286,302,316,355,358,383,445,457,488,494,507,517,524],"our":[16,49,186,191,270,274],"attention":[17,506],"importance":[19,31,52],"of":[20,26,32,53,80,97,100,122,154,162,170,215,306,363,406,412,424,439,473,480,484,545,572],"ethical":[21,211,228,290,372,537,560,587,604],"behavior":[22],"in":[23,35,48,71,124,135,156,174,227,251,292,322,329,370,374,394,414,436,460,468,486,531,540],"practice":[25],"accounting,":[27],"and":[28,57,113,130,133,165,177,189,196,213,245,266,273,289,309,313,427,431,448,501,513,516,563,590,607],"therefore":[29],"including":[33],"ethics":[390],"education.":[37],"Above":[38],"all,":[39],"these":[40,417],"clearly":[42],"show":[43],"need":[45,301],"instill":[47],"students":[50,103],"accountants":[56,308,453,485,529],"auditors.":[58],"Nevertheless,":[59,230],"it":[60,75,142,400,492],"is":[61,65,91,159,261,401,444,539],"apparent":[62],"that":[63,74,89,349,408,451,465,522,528,552,566],"not":[66,92,256,327,345,503],"being":[67],"given":[68,504],"prominence":[70],"classroom":[73],"requires.":[76],"A":[77],"recent":[78,225,554],"study":[79],"curriculum":[82,192,222],"commissioned":[83],"by":[84,126],"PricewaterhouseCoopers":[85,277],"(2003,":[86],"35)":[87],"identifies":[88],"a":[93,216,238,437],"consistent,":[94],"integrated":[95],"part":[96,169,461,542],"education":[99,475],"most":[101,368],"...":[104],"From":[105],"its":[106,138,171],"inception,":[107],"American":[109],"Accounting":[110,157,336],"Association's":[111],"Professionalism":[112,164],"Ethics":[114,139,166],"Committee":[115],"has":[116,143,235,476,502,557],"sought":[117],"advance":[119],"cause":[121],"developing":[127,371],"course":[128],"materials":[129],"instructors'":[131],"skills":[132],"knowledge":[134,187],"ethics.":[136,150],"Through":[137],"Research":[140],"Symposia,":[141],"also":[144],"encouraged":[145],"academic":[146,331],"research":[147,212,343,556],"into":[148],"This":[151,377],"special":[152,378],"issue":[153,379],"Issues":[155],"Education":[158],"an":[160,381],"initiative":[161],"Committee,":[167],"as":[168,231,403,511],"continuing":[172],"efforts":[173],"both":[175,269,425],"instruction":[176],"research.":[178,229,335],"As":[179],"educators,":[181,233],"we":[182,247],"continue":[183],"upgrade":[185],"base":[188],"adapt":[190,219],"include":[194,224,287],"more":[195,197],"technical":[198],"topics.":[199],"In":[200],"contrast,":[201],"there":[202,234],"appears":[203,493],"be":[205,347,352,367,392,434],"less":[206,214],"emphasis":[207,319],"accorded":[208],"understanding":[210],"drive":[217,525],"advances":[226],"never":[236],"been":[237,477,583],"better":[239],"time":[240,244,263],"increase":[242,284,303,317],"effort":[246],"place":[248],"classroom.":[253,294],"We":[254],"should":[255],"squander":[257],"this":[258,386],"opportunity.":[259],"Now":[260],"act,":[265],"revise":[268],"teaching":[271],"approach":[272],"curricula.":[275],"The":[276,388,471,533],"(2003)":[278],"report":[279],"admonishes":[280],"educators":[282,298,337],"opportunities":[285],"issues":[291],"Although":[295],"many":[296,395],"recognize":[299],"ethicality":[305],"prospective":[307],"desire":[312],"interest":[315],"their":[318,360,375,469,591,608],"classroom,":[324],"they":[325],"trained":[328],"disciplines":[332],"underlying":[333],"who":[338],"unfamiliar":[340],"with":[341,596],"may":[344,366,391,433],"even":[346],"certain":[348],"can":[351],"taught,":[353],"where":[354,416],"find":[356],"resources":[357],"develop":[359],"curriculum,":[361],"or":[362],"which":[364,455],"approaches":[365],"effective":[369],"reasoning":[373,605],"students.":[376],"represents":[380],"attempt":[382],"partially":[384],"fill":[385],"void.":[387],"word":[389],"defined":[393,402],"ways.":[396,441],"For":[397],"present":[398],"purposes,":[399],"field":[405],"inquiry":[407],"concerns":[409],"actions":[411,418,456],"people,":[413],"situations":[415],"effects":[420],"welfare":[423],"oneself":[426],"others.":[428],"Ethical":[429],"concepts":[430],"principles":[432],"categorized":[435],"number":[438],"different":[440],"One":[442],"way":[443],"distinguish":[446],"values":[447,464,509],"choice,":[449],"so":[450],"individual":[452],"choose":[454],"perform,":[458],"based":[459],"hold":[466],"priority":[467],"minds.":[470],"focus":[472,534],"development":[479,569],"competencies":[482],"required":[483],"order":[487],"act":[489],"ethically.":[490],"Furthermore,":[491],"focused":[496],"choice":[499],"dimension,":[500],"equal":[505],"(such":[510],"personal":[512],"professional":[592,609],"values)":[515],"character":[519],"traits":[520],"(virtues)":[521],"help":[523],"choices":[527,538],"make":[530],"practice.":[532],"making":[536],"large":[541],"result":[544],"(and":[546],"possibly":[547],"results":[548],"in)":[549],"fact":[551],"much":[553],"investigated":[558],"individuals'":[559,573],"decision":[561,574,588],"process,":[562],"factors":[565],"influence":[567],"and/or":[570],"resolution":[571],"process":[575,589,606],"(Rest":[576],"et":[577],"al.":[578],"1999).":[579],"Strong":[580],"links":[581],"made":[584],"between":[585,602],"accountants'":[586,603],"judgment":[593],"(Thorne":[594],"1998),":[595],"empirical":[597],"support":[598],"correspondence":[601],"judgment.":[610],"\u2026":[611]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":8},{"year":2019,"cited_by_count":6},{"year":2018,"cited_by_count":3},{"year":2017,"cited_by_count":3},{"year":2016,"cited_by_count":3},{"year":2015,"cited_by_count":4},{"year":2014,"cited_by_count":5},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":8}],"updated_date":"2026-10-13T10:08:12.033832","created_date":"2016-06-24T00:00:00"}
