The need to maintain the public trust in the integrity of the accounting profession has led to increased interest in research that examines the moral reasoning abilities (MRA) of Certified Public Accountants (CPAs). This study examines the MRA of CPAs practicing in small firms or as sole practitioners and the factors that affect MRA throughout their working careers.The results indicate that small-firm accounting practitioners exhibit lower MRA than expected for professionals and that age, gender and socio-political beliefs affect the moral (...) reasoning abilities of small-firm practitioners. We also find that completion of an ethics course in college has a positive impact on MRA. Also, the survey respondents indicate overwhelming support for including ethics courses within the business curriculum. Finally, the fact that those accountants with the lowest MRA are the least supportive of ethical training may indicate the need for mandatory, rather than optional, training in ethics both in university and Continuing Professional Education courses. (shrink)

Artificial intelligence is again attracting significant attention across all areas of social life. One important sphere of focus is education; many policy makers across the globe view lifelong learning as an essential means to prepare society for an “AI future” and look to AI as a way to “deliver” learning opportunities to meet these needs. AI is a complex social, cultural, and material artifact that is understood and constructed by different stakeholders in varied ways, and these differences have significant social (...) and educational implications that need to be explored. Through analysis of thirty-four in-depth interviews with stakeholders from academia, commerce, and policy, alongside document analysis, we draw on the social construction of technology to illuminate the diverse understandings, perceptions of, and practices around AI. We find three different technological frames emerging from the three social groups and argue that commercial sector practices wield most power. We propose that greater awareness of the differing technical frames, more interactions among a wider set of relevant social groups, and a stronger focus on the kinds of educational outcomes society seeks are needed in order to design AI for learning in ways that facilitate a democratic education for all. (shrink)