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A Case of Academic Misconduct: Does Self‐Interest Rule? *
Author(s) -
JONES JOANNE,
SPRAAKMAN GARY
Publication year - 2011
Publication title -
accounting perspectives
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.238
H-Index - 17
eISSN - 1911-3838
pISSN - 1911-382X
DOI - 10.1111/j.1911-3838.2011.00017.x
Subject(s) - misconduct , rationalization (economics) , academic integrity , context (archaeology) , scientific misconduct , public relations , psychology , accounting , political science , social psychology , business , law , medicine , alternative medicine , pathology , paleontology , biology
Most analyses of academic misconduct focus on students’ integrity and what is taught at the universities. Surprisingly little attention is paid to the role of faculty members. This article presents an unusual case of academic misconduct that provides an opportunity to examine the actions and rationalizations of the students and faculty members involved in the event as well as the broader university context. The case is unusual in that the instructor initiated and facilitated the academic misconduct. The analysis of the misconduct and the subsequent events suggest that self‐interest rules and concerns for wider interests are all but silent. While the case presents a somewhat dismal view of the integrity of some accounting faculty members and future accountants, it provides interesting insight into self‐interest, rationalization, social context, and both students’ and faculty members’ integrity. The analysis discusses the mechanisms used to prevent and manage faculty member misconduct, along with limitations of self‐regulation and student reports as forms of control. The article also considers how accounting educators can encourage future accountants to act with integrity and concludes that in order to achieve that goal, accounting educators must serve as role models who act honestly.