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Toward a Code of Ethics for Accounting Educators

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Abstract

The current paper reports on a descriptive study involving a survey of accounting educators. Survey respondents were asked to rate the extent to which certain behaviors are deemed acceptable or unacceptable. The survey identified “hypernorms” (norms reflecting a high degree of consensus of what is acceptable or unacceptable behavior). These hypernorms were used to develop example ethical standards that can be used by a professional or academic association of accountants to develop a code of ethics for accounting educators.

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Authors and Affiliations

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Correspondence to M. Joseph Sirgy.

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Joe Sirgy is a social/industrial psychologist (Ph.D., U/Massachusetts, 1979), Professor of Marketing, and Virginia Real estate Research Fellow at Virginia Polytechnic Institute and State University (Virginia Tech). He has published extensively in the area of quality-of-life research in relation to theory, philosophy, measurement, business and public policy. He is the author/editor of several books related to QOL including: New Dimensions of Quality-of-Life/Marketing Research (1995), Handbook of Quality-of-Life Research (2001). The Psychology of Quality-of-Life (2002), Advances in Quality-of-Life Theory and Research (2003), and Community Quality-of-Life Indicators: Best cases (2004). He co-founded the International Society for Quality-of-Life Studies in 1995 and is currently serving as its Executive Director. He is also the immediate past president of the Academy of Marketing Science, the largest academic association of marketing professors world-wide. He received the Distinguished Fellow Award from both the Academy of Marketing Science and the International Society for Quality-of-Life Studies. In 2003, the International Society for Quality-of-Life Studies honored him as the Distinguished QOL Researcher for research excellence and a record of life time achievement in quality-oflife research.

Philip Siegel, is currently a Professor of Accounting at the College of Charleston. He received his Ph.D. in accounting from the University of Memphis and a CPA from the state of Florida. His research interests include qualtiy of the work/life environment, mentoring and leadership in accounting; and international accounting. His research has been published in the Journal of Accounting, Auditing and Finance, the Journal of the American Taxation Association, Review of Quantitative Finance, Journal of Business Ethics, and others.

J. S. (Vic) Johar Ph.D. is Professor and Chair Department of Marketing, College of Business and Public Administration, California State University, San Bernardino. California. He has been visiting professor, presented seminars, and research in France, Mexico, Finland, Austria, Denmark, Spain, Germany, Scotland, England, Turkey, Belgium, Columbia, Argentina, Canada. His publications include: Journal of Business Ethics, Japan Marketing Journal, Journal of the Academy of Marketing Science, Journal of Travel and Tourism Marketing, Journal of Consumer Marketing, European Journal of Marketing, Journal of Advertising, Journal of Academy of Marketing Science, Werbeforschung & Praxis, Journal of Business and Psychology, International Journal of Consumer Marketing, Journal of Direct Marketing Research, International Journal of Research in Marketing, Journal of Travel Research, Canadian Journal of Behavioral Science.

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Sirgy, M.J., Siegel, P.H. & Johar, J.S. Toward a Code of Ethics for Accounting Educators. J Bus Ethics 61, 215–234 (2005). https://doi.org/10.1007/s10551-005-8709-6

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