چکیده (انگلیسی):

The increased focus on ethical decision making in the accounting profession has resulted in
greater attention being paid to the education of future accountants. Texas is one of the states that
requires a State Board approved university course in Accounting Ethics to be on the transcript of
prospective CPA candidates. This study reports on research using senior/graduate level
accounting majors at a Texas state university before the university course requirement and after
the requirement. The survey presented four vignettes for the students to cons ider (i.e., 2 describe
an ethical decision and 2 describe an unethical decision). Students were requested to indicate (1)
how ethical/unethical they believed the actions described were and (2) the probability that they
would take the same action as the actor. The results of the analysis indicate no significant
differences in the responses of the students whenever the vignette describes a situation in which
the accountant makes an ethical decision. However, significant differences were indicated in both
decisions whenever the students were dealing with a vignette describing an accountant making an
unethical decision.