Social media is so easy to share

Abstract

Although accounting students are well trained in the field of ethical behaviour, recent technological developments have created challenges in the workplace. Having focused on the concept of virtue ethics and the fundamental principles of ethical conduct imposed by professional accounting bodies, the findings of this study revealed the need to find new ways of engaging students in ethics education in the modern world. Semi-structured interviews were conducted at 22 large, medium-sized and small accounting firms in South Africa, to obtain insight into graduates’ understanding of the concepts of professional and ethical conduct in the workplace. The findings suggest, inter alia, that graduates often fail to realise that there is a fine line between sharing personal and workplace information on social media. Proposed here are practical considerations for academia, professional bodies and employers, towards managing professional and ethical conduct associated with the use of social media in the ever-changing work environments.