The Socialization of Undergraduate Accounting Students
One purpose of accounting education is to introduce students to the values and ethical standards of the accounting profession (AAA Bedford Committee Report 1986). This study investigates whether undergraduate accounting education is successful at instilling in accounting students a sense of responsibility to financial statement users. In a longitudinal study of accounting and other business students, we find that accounting students oppose earnings management more strongly during their senior year than they did during their sophomore year. We also find that senior accounting students oppose earnings management more strongly than do senior students in other business disciplines. These results are consistent with a socialization process taking place wherein accounting students learn to give priority to financial statement users' needs, while students majoring in other business disciplines come to identify more closely with the goals of corporate managers.
The disparity between patient and staff perceptions of life experiences associated with the diagnosis of cancer has relevance to our understanding of the dynamics of patient-staff interaction on an oncology unit. In order to better delineate the psychological issues within the staff-patient relationship, 26 advanced cancer patients, 5 oncologists and 10 nursing staff ranked in order of personal importance to the patients, 14 areas of life changes or loss commonly alluded to in the psychosocial oncology literature. Findings indicated considerable interpatient variability in what constitutes a major loss. Staff ratings of patient loss showed greater consistency and overemphasized certain losses. MD’s significantly overrated the importance of pain in these patients. Such biased staff preconceptions about patient values may deleteriously affect the treatment milieu.