Sources of education for Certified Management Accountants (CMAs)

Article Abstract:

A study was conducted to determine the colleges and universities that produce the highest number of graduates who are able to pass the examination for certified management accountant (CMA). The institutions with the greatest number of alumni successfully finishing the CMA exam between 1991 and 1995 were University of Wisconsin-Madison, University of Minnesota, Indiana University, University of Illinois and University of Texas at Austin. In contrast, the institutions with the highest number of graduates passing the exam in Dec 1995 were the University of Wisconsin-Madison, University of Texas at Austin, University of Minnesota, Pennsylvania State University and St Cloud State University. Many institutions that were not in the 1991-1995 list were able to figure in the Dec 1995 list. Aside from excellent students and good preparation, this change is also attributed to faculty involvement and promotion of the CMA program.

Tests, problems and exercises, Evaluation, Accountants, Business schools, Managerial accounting, Institute of Management Accountants

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History of moral and ethical education

Article Abstract:

The book 'Beyond the Ivory Tower: Social Responsibilities of the Modern University' focuses on the question of what role universities should play in the provision of ethical training. Authored by Harvard Pres Derek Bok, the book traces the decline of moral education in universities to the shift to value-free learning that arose as social science scholars chose to focus on the scientific rather than the philosophical aspects of their work. In his book, Bok notes that this emphasis on value-free scholarship has since been adopted by most professional schools, resulting in a general reluctance to address questions of morality. Bok attributes the perceived deterioration in professional ethics to the preeminence of value-free learning and suggests that moral education in universities be revived to ensure that professionals are adequately prepared to deal with the task of ethical decision making.

Colleges and universities, Analysis, Universities and colleges, Curricula, College curriculum, Moral education

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Response to ethics case #1

Article Abstract:

A study, determining whether training in the analysis of ethical dilemmas affects the appreciation of ethical issues in accounting, was conducted using a case study printed in the Ethics column of the April 1991 issue of 'Management Accounting.' Two groups, each composed of 36 junior and senior level university students, were compared. The treatment group was trained in ethical dilemma analysis using the methodology proposed by the American Accounting Association, while the control group was given no training about ethics. General conclusions derived were that: ethical analysis training raises the level of understanding of ethical concerns and that the course of action considered best in a certain situation can vary greatly.

Professional organizations, Case studies, Accounting, Ethical aspects, Business ethics, American Accounting Association

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