Abstract:
ORIENTATION AND PURPOSE : Globally, business scandals and corruption are not new phenomena. Curriculum
developers and professional bodies have re-visited the teaching of ethics in higher education, owing to repeated
calls from the business world to increase the awareness of ethical behaviour. This study is a first large and
across-university study at six universities in South Africa. The purpose of the study was to determine the
personal values of students in their first year of study, that guide their ethical and professional behaviour, using
an action-oriented teaching approach.
METHODOLOGY : The research method was quantitative, where a lecture exercise and online questionnaire were
used to determine students’ individual personal values. The sampling frame includes first-year accounting
students (N=4120) at six South African universities, registered for accounting degrees.
FINDINGS : The main findings indicated that, of the 51 value items, students selected their top ten values as
family, authenticity, hardworking, integrity, balance, caring, economic security, faithfulness, successful and purpose.
From the results, “family” was considered the most important value, which indicates a strong Ubuntu orientation.
VALUE : The study provides insights and evidence on first-year accounting students’ personal values, that guide
their ethical and professional behaviour. Insights into the personal values of students can assist ethics educators
in relating these values to the business- and professional values addressed in accounting education.
Furthermore, applying an action-oriented teaching approach with an increased focus on Ubuntu, as a moral
theory, can contribute to developing students’ ethics competence.
