Unauthorized electronic access: Students’ ethics, attitudes, and actions
Advances in Accounting Education
ISBN: 978-0-85724-291-4, eISBN: 978-0-85724-292-1
Publication date: 16 August 2010
Abstract
Universities are expected to prepare accounting students to conduct themselves with integrity in all environments, including those that utilize information technology (IT). Our study investigates student integrity in an online environment to determine if students are honest about accessing unauthorized Internet solutions. We then evaluate student responsiveness to interventions designed to discourage unauthorized access using techniques suggested by the literature to foster ethical behavior. Our examination of such factors as moral development, moral identity, age, gender, and grade point average finds no significant relationship with student ethical behavior. More problematic, classroom interventions proved ineffective in preventing students from accessing unauthorized online solutions. We conclude with suggestions for developing and encouraging ethical behavior among accounting students in IT learning environments.
Citation
Christensen, A.L., Cote, J. and Latham, C.K. (2010), "Unauthorized electronic access: Students’ ethics, attitudes, and actions", Catanach, A.H. and Feldmann, D. (Ed.) Advances in Accounting Education (Advances in Accounting Education, Vol. 11), Emerald Group Publishing Limited, Leeds, pp. 247-262. https://doi.org/10.1108/S1085-4622(2010)0000011014
Publisher
:Emerald Group Publishing Limited
Copyright © 2010, Emerald Group Publishing Limited