Student Experiences of the Integration of Ethics and Social Competencies in an Accounting Curriculum

Abstract

Purpose: The paper considers the integration of the 'ethics and social responsibility' aspects of the foundational competencies of Lawson et al.'s (2014) framework within an undergraduate accounting module which was introduced in a South African university. Design/methodology/approach: Qualitative information was gathered through semi-structured focus group interviews with students who completed the module. All the focus group discussions were recorded, with the permission of participants, and were then independently transcribed and analysed using the ATLAS.ti software. Findings: The study provides evidence of students' generally positive experiences of the module, including the integration of worldviews and the development of ethical and critical thinking. However, there needs to be a reconsideration of the balance in content with a more theory modest approach. Students advocated the module on the grounds of the strengthening of workplace skills within accountancy and the opening of students' minds to other people's worldviews. Students appreciated that the module is run by accounting lecturers but there is a need to reconsider the number of assessments and consider a broader variety of assessments. Originality/contribution: The paper offers suggestions to expand Lawson et al.'s (2014) accounting education framework to incorporate moral and world ideologies as a foundational competency.