Literaturnachweis - Detailanzeige
| Autor/inn/en | Thi Ngoc Phuong Le; Nhan Nguyen Thi; Thu Vu Thi Minh; Dung Dinh Thuy |
|---|---|
| Titel | Bridging Ethics and Disclosure: Integrating Earnings Management and Sustainability Reporting into Accounting Education |
| Quelle | In: Educational Process: International Journal, 21 (2026)
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| Zusatzinformation | ORCID (Thi Ngoc Phuong Le) ORCID (Nhan Nguyen Thi) |
| Sprache | englisch |
| Dokumenttyp | gedruckt; online; Zeitschriftenaufsatz |
| ISSN | 2147-0901 |
| Schlagwörter | Forschungsbericht; Accounting; Ethics; Disclosure; Income; Sustainability; Money Management; Foreign Countries; Undergraduate Students; Reports; Public Colleges; Student Attitudes; Business Education; Vietnam |
| Abstract | Background/purpose: While EM threatens the credibility of financial reporting, SR is increasingly promoted as a means of enhancing transparency and accountability. In accounting education, however, these practices are usually taught in isolation, limiting students' abilities to understand their ethical interconnections. This study aims to explore how EM and SR are addressed in Vietnamese accounting curricula, examine students' and lecturers' perceptions, and propose a framework for integrating both under an ethics-based approach. Materials/methods: The research employs an explanatory sequential mixed-methods design. A survey of 250 undergraduate accounting students from three leading universities provides quantitative insights into perceptions of EM, SR, and ethics. At the same time, semi-structured interviews with 18 lecturers capture pedagogical practices, integration barriers, and opportunities. Statistical analysis, including regression models, is used to assess whether ethical awareness predicts disclosure preferences, and thematic coding is applied to lecturer interviews for qualitative depth. Results: Findings reveal that 62% of students view EM as a "normal managerial practice". This reflects its predominantly technical treatment in curricula, whereas 71% regard SR as positive but largely optional. Our regression results indicate that ethical sensitivity is a strong predictor of students' preference for transparent disclosure. Lecturer interviews confirm that EM is taught primarily as a compliance issue while SR receives limited attention due to curriculum congestion and lack of localized resources. Both groups nonetheless acknowledge the potential of case-based learning to bridge the gap between EM and SR. Conclusion: Accounting education in Vietnam is heavily skewed toward technical competencies at the expense of ethical reasoning, thereby reinforcing fragmented views of disclosure. Our outcomes highlight the need for curriculum reform, case-based pedagogy, and localized teaching resources to cultivate accountants who can balance financial performance with social accountability. (As Provided). |
| Anmerkungen | UNIVERSITEPARK Limited. iTOWER Plaza (No61, 9th floor) Merkez Mh Akar Cd No3, Sisli, Istanbul, Turkey 34382. e-mail: editor@edupij.com; Web site: http://www.edupij.com/ |
| Begutachtung | Peer reviewed |
| Erfasst von | ERIC (Education Resources Information Center), Washington, DC |
| Update | 2026/2/04 |
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