{"id":"https://openalex.org/W1987363671","doi":"https://doi.org/10.1080/08832323.1996.10116775","title":"The Code of Professional Conduct: Instructional Impact on Accounting Students' Ethical Perceptions and Attitudes","display_name":"The Code of Professional Conduct: Instructional Impact on Accounting Students' Ethical Perceptions and Attitudes","publication_year":1996,"publication_date":"1996-02-01","ids":{"openalex":"https://openalex.org/W1987363671","doi":"https://doi.org/10.1080/08832323.1996.10116775","mag":"1987363671"},"language":"en","primary_location":{"id":"doi:10.1080/08832323.1996.10116775","doi":"https://doi.org/10.1080/08832323.1996.10116775","is_oa":false,"landing_page_url":"https://doi.org/10.1080/08832323.1996.10116775","pdf_url":null,"source":{"id":"https://openalex.org/S4210206027","display_name":"Journal of Education for Business","issn_l":"0883-2323","issn":["0883-2323","1940-3356"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Education for Business","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"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/A5031192179","display_name":"Suzanne Pinac Ward","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Suzanne Pinac Ward","raw_affiliation_strings":["University of Southwestern Louisiana, Lafayette, Louisiana, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Southwestern Louisiana, Lafayette, Louisiana, USA","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5088448924","display_name":"Dan R. Ward","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Dan R. Ward","raw_affiliation_strings":["University of Southwestern Louisiana, Lafayette, Louisiana, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Southwestern Louisiana, Lafayette, Louisiana, USA","institution_ids":[]}]},{"author_position":"last","author":{"id":null,"display_name":"Thomas E. Wilson","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Thomas E. Wilson","raw_affiliation_strings":["University of Southwestern Louisiana, Lafayette, Louisiana, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Southwestern Louisiana, Lafayette, Louisiana, USA","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":12,"citation_normalized_percentile":{"value":0.26621044,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":95},"biblio":{"volume":"71","issue":"3","first_page":"147","last_page":"150"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11058","display_name":"Ethics in Business and Education","score":0.9193999767303467,"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"}},"topics":[{"id":"https://openalex.org/T11058","display_name":"Ethics in Business and Education","score":0.9193999767303467,"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/T12378","display_name":"Accounting Education and Careers","score":0.056699998676776886,"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/T13509","display_name":"Accounting and Financial Management","score":0.0203000009059906,"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/aicpa-code-of-professional-conduct","display_name":"AICPA Code of Professional Conduct","score":0.9259999990463257},{"id":"https://openalex.org/keywords/accounting-ethics","display_name":"accounting ethics","score":0.6330000162124634},{"id":"https://openalex.org/keywords/ethics-education","display_name":"ethics education","score":0.9470000267028809},{"id":"https://openalex.org/keywords/accounting-students","display_name":"accounting students","score":0.8320000171661377},{"id":"https://openalex.org/keywords/ethical-perception","display_name":"ethical perception","score":0.8190000057220459},{"id":"https://openalex.org/keywords/moral-attitudes","display_name":"moral attitudes","score":0.8420000076293945},{"id":"https://openalex.org/keywords/professional-socialization","display_name":"professional socialization","score":0.9240000247955322},{"id":"https://openalex.org/keywords/professional-judgment","display_name":"professional judgment","score":0.45899999141693115},{"id":"https://openalex.org/keywords/internalization-of-learning","display_name":"internalization of learning","score":0.6880000233650208}],"concepts":[{"id":"https://openalex.org/C25032326","wikidata":"https://www.wikidata.org/wiki/Q185467","display_name":"Socialization","level":2,"score":0.731860339641571},{"id":"https://openalex.org/C26760741","wikidata":"https://www.wikidata.org/wiki/Q160402","display_name":"Perception","level":2,"score":0.6482797861099243},{"id":"https://openalex.org/C128268270","wikidata":"https://www.wikidata.org/wiki/Q2264133","display_name":"Ethical code","level":2,"score":0.6337742209434509},{"id":"https://openalex.org/C100521375","wikidata":"https://www.wikidata.org/wiki/Q2015382","display_name":"Competence (human resources)","level":2,"score":0.6318714022636414},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.5658407211303711},{"id":"https://openalex.org/C2778426350","wikidata":"https://www.wikidata.org/wiki/Q7248066","display_name":"Professional conduct","level":2,"score":0.5638904571533203},{"id":"https://openalex.org/C2778069772","wikidata":"https://www.wikidata.org/wiki/Q2119819","display_name":"Code of conduct","level":2,"score":0.5500397682189941},{"id":"https://openalex.org/C500143535","wikidata":"https://www.wikidata.org/wiki/Q31022","display_name":"Professional ethics","level":2,"score":0.4807893633842468},{"id":"https://openalex.org/C509550671","wikidata":"https://www.wikidata.org/wiki/Q126945","display_name":"Medical education","level":1,"score":0.411520779132843},{"id":"https://openalex.org/C19417346","wikidata":"https://www.wikidata.org/wiki/Q7922","display_name":"Pedagogy","level":1,"score":0.3710649609565735},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.292096346616745},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.24939477443695068},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.23603510856628418},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.1264478862285614},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.09639856219291687},{"id":"https://openalex.org/C169760540","wikidata":"https://www.wikidata.org/wiki/Q207011","display_name":"Neuroscience","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1080/08832323.1996.10116775","doi":"https://doi.org/10.1080/08832323.1996.10116775","is_oa":false,"landing_page_url":"https://doi.org/10.1080/08832323.1996.10116775","pdf_url":null,"source":{"id":"https://openalex.org/S4210206027","display_name":"Journal of Education for Business","issn_l":"0883-2323","issn":["0883-2323","1940-3356"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Education for Business","raw_type":"journal-article"},{"id":"pmh:oai:repository.library.georgetown.edu:10822/877533","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10822/877533","pdf_url":null,"source":{"id":"https://openalex.org/S4306402467","display_name":"DigitalGeorgetown (Georgetown University Library)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210145449","host_organization_name":"Center for Security and Emerging Technology","host_organization_lineage":["https://openalex.org/I4210145449"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"eweb:144362","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.9235000014305115,"display_name":"Quality education","id":"https://metadata.un.org/sdg/4"}],"sustainable_development_goals_aurora":[{"score":0.6800000071525574,"display_name":"Quality education","id":"https://metadata.un.org/sdg/4"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":6,"referenced_works":["https://openalex.org/W1514497339","https://openalex.org/W1534624013","https://openalex.org/W1978489357","https://openalex.org/W1989889222","https://openalex.org/W2061302663","https://openalex.org/W4245597111"],"related_works":["https://openalex.org/W7164682728","https://openalex.org/W2522709836","https://openalex.org/W1980325243","https://openalex.org/W1584585319","https://openalex.org/W4388783895","https://openalex.org/W1978406429","https://openalex.org/W2972426565","https://openalex.org/W2387252979","https://openalex.org/W1548493487","https://openalex.org/W1541837578"],"abstract_inverted_index":{"A":[0],"profession's":[1],"code":[2],"is":[3],"important":[4,88],"not":[5],"only":[6],"for":[7,14,94,104],"assurances":[8],"of":[9,24,39,47,64,79],"technical":[10],"competence":[11],"but":[12],"also":[13],"socialization":[15,46,107],"into":[16,50],"the":[17,22,36,45,51,61,92,98,105,111],"profession.":[18],"In":[19],"this":[20],"study,":[21],"ability":[23],"accounting":[25,48],"students":[26,49,95],"to":[27,60,85,96],"evaluate":[28],"ethical":[29,62],"professional":[30],"behavior":[31,63],"after":[32,82],"receiving":[33],"instruction":[34,74,83],"in":[35],"AICPA":[37],"Code":[38],"Professional":[40],"Conduct":[41],"was":[42,53],"investigated.":[43],"Also,":[44],"profession":[52],"assessed":[54],"by":[55],"examining":[56],"their":[57],"judgments":[58],"as":[59,101,103],"practicing":[65],"CPAs.":[66],"The":[67],"findings":[68],"indicate":[69],"that":[70],"even":[71],"limited":[72],"ethics":[73],"can":[75],"alter":[76],"student":[77],"perceptions":[78],"behavior.":[80],"Time":[81],"appears":[84],"be":[86],"an":[87],"element,":[89],"perhaps":[90],"indicating":[91],"necessity":[93],"internalize":[97],"learning":[99],"experience":[100],"well":[102],"increased":[106],"taking":[108],"place":[109],"during":[110],"intervening":[112],"period.":[113]},"counts_by_year":[{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":2},{"year":2014,"cited_by_count":1}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}
