TO STUDY ETHICS AND COMMUNICATION SKILLS IN THE BUSINESS AND ACCOUNTING SHOULD BE TAUGHT IN THE ACCOUNTING CURRICULUM.
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1 Do Male and Female Accountancy Chairs Perceive Ethics and Communication the Same? B Y J ACQUELINE J. SCHMIDT, PH.D., AND R OLAND L. MADISON, PH.D. A SURVEY OF MALE AND FEMALE ACCOUNTING PROGRAM CHAIRS EXAMINES THE EFFECTS THAT THEIR GENDER HAS ON THREE ISSUES: THE PERCEPTION OF THE NEED TO STUDY ETHICS AND COMMUNICATION SKILLS IN THE BUSINESS AND ACCOUNTING CURRICULA, THE PERCEIVED AMOUNT OF ACTUAL CLASS TIME SPENT AND THE IDEAL CLASS TIME THAT SHOULD BE SPENT ON THESE CONCEPTS, AND WHERE ETHICS SHOULD BE TAUGHT IN THE ACCOUNTING CURRICULUM. The question of whether men and women in the accounting profession view ethics and communication differently has been raised before, but the importance of these skills to the profession combined with the changing demographic profile of the profession make it time to reexamine the issue. In their 2006 article, Gender Imbalance in Accounting Academia, Charles Jordan, Gwen Pate, and Stanley Clark found that the proportion of female accounting administrators and deans had increased significantly between 1994 and The percentage of female accounting program administrators increased from 7.1% to 16.7 %, and the percentage of female deans increased from 2.6% to 14.6%. In 2004, women held 24.5% of all tenure-track accounting faculty positions at the institutions surveyed, while the ratio of women to men in the accounting practice or accounting students in the classroom was closer to 50%. 1 If there is a difference in how male or female accounting faculty and department chairs perceive or apply ethics and communication in their teaching, it will soon begin to affect the profession. Professional organizations have stressed that both ethics and communication are critical to accounting. For example, a recent article in Management Accounting Quarterly provided practitioners with an instrument to help MANAGEMENT ACCOUNTING QUARTERLY 29 SPRING 2008, VOL. 9, NO. 3
2 measure and improve ethical perceptions in their organizations. 2 AACSB International (Association to Advance Collegiate Schools of Business) strongly recommends that accredited schools include ethics education in the business curriculum, and the National Association of State Boards of Accountancy (NASBA) advanced a proposal in 2005 to require a separate course in ethics within the accounting curriculum in addition to the one required in the business curriculum. Although the proposal was later withdrawn, it indicates the increasing concern for including ethics instruction in accounting education. Going back to 1989, the then Big Eight accounting firms published a paper that emphasized the importance of communication skills within both the business and accountancy curriculum. 3 Finally, in its Vision Statement for 1998, the American Institute of Certified Public Accountants (AICPA) included communication as one of the seven personal core competencies required of entry-level accountants. 4 The critical issue that remains for the accounting profession is whether these concerns have been implemented within accounting education programs and how uniform the implementation has been from institution to institution. In a previous study, we examined whether accreditation (AACSB or non-aacsb) or institutional charter (private or public) affected how program chairs perceived the importance of ethics education and its implementation. 5 In this article, we will examine what effect, if any, an accounting chair s gender has on his or her perceptions of ethics and communication and how these skills are taught in accounting and general business programs. R ELATIONSHIP OF G ENDER TO E THICS AND COMMUNICATION Previous studies on gender differences have had mixed results. Much of the research has used the defining issues test (DIT) to assess moral development. Michael Shaub found that female auditors in senior and management roles had higher moral development scores than male auditors in the same positions. 6 Using a sample of auditors from large, midsize, and small auditing firms, John Sweeney found that the females in senior and management auditor roles also had higher moral development than their male counterparts. 7 Richard Bernardi and Donald Arnold concurred, finding that female managers in five large public accounting firms had a higher level of moral development than male managers. 8 Yet other studies did not find differences based on gender. 9 Using business ethics vignettes rather than the DIT, Jeffrey Cohen, Laurie Pant, and David Sharp found that women had consistently different ethical evaluations, intention, and orientation than men and were more likely than males to view questionable behavior as more unethical. 10 Don Giacomino and Tim Eaton found significant differences in the value systems of male and female accounting alumni: Women were more oriented to serving others (vs. serving self) and using more moral (vs. competence) means than men. 11 In communication, women are recognized as displaying a higher awareness of interpersonal and listening skills compared to men. Women view conversation as relationship building, while men view conversation as a means to gain respect and knowledge. 12 These approaches lead to differences in interpersonal communication and listening styles. Women are more apt to recognize problems in relationships before men do. Women also give more listening cues and listen more to men than men listen to women. 13 Women are also better than men at decoding nonverbal communication signals. 14 T HE S URVEY We set out to discover if these differences in the perception and practice of ethics and communication occur within the academic environment as well as in professional practice. To do so, we surveyed the chairs of the 530 largest accountancy programs in North America. (Programs chosen had five or more faculty members.) A total of 122 usable responses were received, a response rate of 23%, and the results were subjected to statistical analysis to determine if there were significant differences in the responses based on gender. Survey respondents were asked to rate the importance of including instruction on ethics and communication skills (speaking, writing, listening, interpersonal communication, and technological communication) within accounting and business curricula. They were also asked the percentage of actual class time that was spent on these areas in individual accounting classes, MANAGEMENT ACCOUNTING QUARTERLY 30 SPRING 2008, VOL. 9, NO. 3
3 Table 1: The Importance of Ethics and Communication Instruction in Accounting and Business Curricula Accounting Curriculum Business Curriculum Male Female Male Female Ethics Speaking Writing Listening Interpersonal Technological Scale: 1=no importance, 5=maximum importance and what they felt would be the ideal percentage of class time to devote to the study of these areas. Finally, chairs were asked where in the accounting curriculum ethics should be taught. 15 accounting classes, as well as what they considered the ideal percentage of class time that should be spent on ethics in these classes (see Table 2). In 13 of the 14 accounting classes listed, female chairs perceive spending more actual time on ethics than male chairs do. The Importance of Ethics and Communication The survey revealed that there are no gender-based differences in the perceived importance of ethics for either the accounting or business curricula (see Table 1). Both (The lone exception is International Accounting.) These differences are statistically significant for seven of the 14 courses (50%). When looking at the ideal amounts of time chairs felt male and female chairs believe the inclusion of ethics in the accounting and general business curricula is important. All means for ethics are over 4.0 ( of great Table 2: Actual Percentage of Class Time importance ) on a five-point scale. Regardless of gender, Spent on Ethics in Accounting ethics is perceived as more important in the Courses accounting curriculum than in the business curriculum (p<0.01), a statistically significant difference. Male Female Introductory Accounting There are no significant gender differences in the perceived importance of communication skills (speaking, writing, listening, interpersonal communication, and technological communication) in either the accounting or general business curricula. Both male and female chairs believe these skills are important. The means for both sexes are over 4.0 for all areas except listening. Regardless of gender, speaking is considered more important in the business curriculum (p<0.05), and listening (p<0.05) and technological (p<0.01) communication are perceived as more important in the accounting curriculum. Intermediate Accounting Advanced Financial Cost Accounting Governmental/Not for Profit Individual Income Taxes Advanced Income Taxes Auditing Advanced Auditing Accounting Information Systems Advanced Cost/Managerial Internal/Operational Auditing International Accounting ** * 9.50* ** * ** 6.33 Class Time Spent on Ethics and Communication Respondents were asked the percentage of actual class time that is spent on ethics in 14 identified Forensic (Fraud) Accounting * **Difference by gender is significant at 0.05 **Difference by gender is significant at 0.01 MANAGEMENT ACCOUNTING QUARTERLY 31 SPRING 2008, VOL. 9, NO. 3
4 should be spent on these topics, the mean scores of female chairs is higher than those of male chairs for all classes (see Table 3). These differences are statistically significant for 10 of the 14 classes (71%). In addition to ethics, respondents were asked the percentage of actual time spent on the communication skills (speaking, writing, interpersonal skills, listening, and technology) in the accounting and general business curricula. They were also asked what would be the ideal percentage of class time to spend on each of these skills. There are no statistically significant differences by gender for the percentage of actual or ideal amount of time that should be spent on these skills in the accounting curriculum. In the general business curriculum, however, statistically significant differences by gender were found for both the actual and ideal percentage of class time spent on listening (p<0.01) and interpersonal skills (p<0.05). Compared to their male counterparts, female chairs perceive spending more actual time in these areas and feel that a higher percentage of time should ideally be spent on listening and interpersonal skills. Table 3: Ideal Percentage of Class Time Spent on Ethics in Accounting Courses Male Female Introductory Accounting * Intermediate Accounting ** Advanced Financial ** Cost Accounting Governmental/Not for Profit * Individual Income Taxes * Advanced Income Taxes ** Auditing ** Advanced Auditing Accounting Information Systems * Advanced Cost/Managerial Internal/Operational Auditing ** International Accounting Forensic (Fraud) Accounting * **Difference by gender is significant at 0.05 **Difference by gender is significant at 0.01 Where in the Curriculum Respondents were asked to choose from six options related to where they believed ethics education should be taught: (1) integrated throughout the accounting curriculum, (2) as a separate class required for all accounting students, (3) as both a separate class required of accounting students and integrated throughout the accounting curriculum, (4) not required for undergraduate accounting majors, (5) as a requirement in the general business core, or (6) not required for the general business core. There were no gender differences on where ethics should be taught. Most chairs (66.7% of female chairs, 65.9% of male chairs) felt that ethics should be integrated throughout the accounting curriculum. Several chairs (26.7% of female chairs, 30.6% of male chairs) felt that ethics should be a separate course for accounting majors as well as integrated throughout the curriculum. S URVEY I MPLICATIONS The findings of this study have several implications for the field. Although there are no gender differences in the perception of how important ethics and communication skills are for the accounting and business curriculum, there are statistically significant differences related to how these topics should be implemented throughout the curricula. Female chairs perceive spending significantly more actual time on ethics and communication in 50% of the identified accounting courses, and more female chairs than male chairs feel a higher percentage of class time should be spent on ethics. Compared to male chairs, female chairs also perceive that statistically significant more actual time is spent and ideally a higher percentage of class time is needed in teaching the communication skills of listening and interpersonal communication in the general business curriculum. Most chairs agree that ethics instruction should be integrated into the accounting curriculum rather than having a stand-alone ethics course. The differences in the perception of the ideal time that should be spent on these topics is particularly critical because the notion of ideal time represents how the various chairs want to implement these concepts within their curricula. With these differences in perception, implementation could MANAGEMENT ACCOUNTING QUARTERLY 32 SPRING 2008, VOL. 9, NO. 3
5 vary between programs. Certainly students in programs with female chairs have a greater chance of receiving more instruction in ethics than those in programs with male chairs. Second, these findings reinforce the need for professional organizations such as AACSB International and NASBA to consider establishing minimum standards regarding the percentage of class time and/or hours of instruction that accounting programs devote to ethics and communication. This will help ensure that all students receive adequate instruction in ethics and communication skills. It is no longer enough for these professional organizations to continue stating that ethics and communication skills instruction are simply important. The results of this survey show that interpretations of importance can and do vary. There is a need for these professional organizations to quantify what they mean by important in terms of hours and standards. Finally, this study demonstrates that the gender differences in the perception of ethics and communication skills evident in the field also occur in accounting education. As more women continue to enter the academic accounting profession and professional practice, these differences will become more pronounced and should continue to be studied. Jacqueline J. Schmidt, Ph.D., is a professor of communication at John Carroll University, Cleveland, Ohio. You can contact her at schmidt@jcu.edu. Roland L. Madison, Ph.D., is a professor of accountancy at John Carroll University, Cleveland, Ohio. You can contact him at rmadison@jcu.edu. E NDNOTES 1 Charles Jordan, Gwen Pate, and Stanley Clark, Gender Imbalance in Accounting Academia: Past and Present, Journal of Education for Business, January/February 2006, pp Sandra B. Richtermeyer, Martin M. Greller, and Sean R. Valentine, Organizational Ethics: Measuring Performance on This Critical Dimension, Management Accounting Quarterly, Spring 2006, pp D.R Kullberg (Arthur Andersen & Co.), W.L. Gladstone (Arthur Young), P.R. Scanlon (Coopers & Lybrand), J.M. Cook (Deloitte Haskins & Sells), R.J. Groves (Ernst & Whinney), L.D. Horner (Peat Marwick & Co.), S.F. O Malley (Price Waterhouse), and E.A. Kangas (Touche Ross), Perspectives on Education: Capabilities for Success in the Accounting Profession, American Institute of Certified Public Accountants, New York, N.Y., American Institute of Certified Public Accountants, Focus on the Horizon: CPA Vision 2011 and Beyond, Journal of Accountancy, December 1998 Special Insert, pp Roland L. Madison and Jacqueline J. Schmidt, Survey of Time Devoted to Ethics in Accountancy Programs in North American Colleges and Universities, Issues in Accounting Education, May 2006, pp Michael K. Shaub, An Analysis of the Association of Traditional Demographic Variables with Moral Reasoning of Auditing Students and Auditors, Journal of Accounting Education, Winter 1994, pp John T. Sweeney, The Moral Expertise of Auditors: An Exploratory Analysis, Research on Accounting Ethics, volume 1, Marc J. Epstein, John Gardner, and Lawrence A. Ponemon, eds., Emerald Group Publishing Limited, 1995, pp Richard A. Bernardi and Donald F. Arnold, Sr., An Examination of Moral Development within Public Accounting by Gender, Staff Level, and Firm, Contemporary Accounting Research, Winter 1997, pp Lawrence A. Ponemon and David R.L. Gabhart, Ethical Reasoning in Accounting and Auditing, Research Monograph No. 21, CGA-Canada Research Foundation, Vancouver, Canada, 1993; and Judy S. Tsui, Auditors Ethical Reasoning: Some Audit Conflict and Cross Cultural Evidence, International Journal of Accounting, volume 31, issue 1, 1996, pp Jeffrey Cohen, Laurie W. Pant, and David J. Sharp, The Effect of Gender and Academic Discipline Diversity on the Ethical Evaluations, Ethical Intentions, and Ethical Orientation of Potential Public Accounting Recruits, Accounting Horizons, September 1998, pp Don E. Giacomino and Tim V. Eaton, Personal Values of Accounting Alumni: An Empirical Examination of Differences by Gender and Age, Journal of Managerial Issues, Fall 2003, pp Deborah Tannen, You Just Don t Understand, Harper Collins, New York, N.Y., Joseph A. DeVito, The Interpersonal Communication Book, 11th edition, Allyn & Bacon, Boston, Mass., Lea P. Stewart, Pamela J. Cooper, Alan D. Stewart, and Sheryl A. Friedley, Communication and Gender, 4th ed., Allyn & Bacon, Boston, Mass., SPSS 13.0 was used to run all statistical analyses. All designs involving gender and area of instruction were analysis of variance with one independent factor gender and one repeated-measures factor type of program, accounting or business. Simple effects were computed in cases of significant interactions. In the question that addressed if gender affects the belief as to where ethics should be taught, a Chi-square test of homogeneity of proportions was conducted. MANAGEMENT ACCOUNTING QUARTERLY 33 SPRING 2008, VOL. 9, NO. 3
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