Title: Ethics, accounting education and recruitment in Hong Kong

Authors: Rachel Wai Yi Cheung; Rakesh Kumar Agrawal

Addresses: Macau Institute of Management, Rua de Xangai 175, Edif. ACM, 9 Andar, Macau ' OB and HRM Area, Indian Institute of Management Kashipur, Kundeswari, Kashipur, Dist. US Nagar, Uttarakhand, 244713, India

Abstract: During the last decade and a half, the ethical standards of accountants have been the subject of much criticism. Yet, ethics may not be considered as an important component during education or recruitment of accountants. This paper investigates the extent to which accountants regard ethics coverage in accounting curricula as important while recruiting entry-level accountants in Hong Kong. Based on a sample of 163 professional accountants in Hong Kong, this study finds significant differences between female and male accountants regarding the importance of teaching ethics in accounting education. Implications of the results for ethics education of accounting students are also highlighted.

Keywords: ethics; recruitment; accounting education; ethics education; accountant; Hong Kong.

DOI: 10.1504/IJAF.2018.097145

International Journal of Accounting and Finance, 2018 Vol.8 No.3, pp.228 - 244

Received: 21 Jan 2017
Accepted: 12 Mar 2018
Published online: 02 Jan 2019 *

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