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Accounting Education is a British journal published by Taylor & Francis, a profit seeking company. It has just released its issue for June, 2012 (Vol. 21, No 3).  This issue is devoted to academic cheating by students (but not by faculty) and their sensitivity to ethical issues.  A few of the articles sound very interesting.  I would read the entire issue if not for the price.

There are six articles and one editorial.  The download fee is $36 USD per article/essay, or $275 for the entire issue.

Guest Editorial 

  • Academic Dishonesty, Cheating Behaviour and Other Forms of Inappropriate Conduct
    Kenneth J. Smith & Malcolm Smith

Original Articles

  • A Longitudinal Study of Accounting Students’ Ethical Judgement Making Ability
    Maisarah Mohamed Saat, Stacey Porter & Gordon Woodbine
  • The Impact of Honour Codes and Perceptions of Cheating on Academic Cheating Behaviours, Especially for MBA Bound Undergraduates
    Heather M. O’Neill & Christian A. Pfeiffer
  • Challenges to Academic Integrity: Identifying the Factors Associated With the Cheating Chain
    Richard A. Bernardi, Caitlin A. Banzhoff, Abigail M. Martino & Katelyn J. Savasta
  • To Cheat or Not to Cheat: Rationalizing Academic Impropriety
    Jason MacGregor & Martin Stuebs
  • Perceptions of Authorial Identity in Academic Writing among Undergraduate Accounting Students: Implications for Unintentional Plagiarism
    Joan Ballantine & Patricia McCourt Larres
  • Unethical and Deadly Symbiosis in Higher Education
    D. Larry Crumbley, Ronald Flinn & Kenneth J. Reichelt

$275 is a bit pricey for me.  I might pay $15 or $20 to read them all.  If subscribing for a firm, an academic unit or a library, the price is $1,349 USD per year (six issues per year).  And people wonder why no one ever reads a professor’s published academic article.

Truly, I would like to read some of these papers, but the price is simply too high.  I think something needs to be done with the financing model of academic publications.  In this age of the Internet, too many commentaries and research papers are available inexpensively.  Maintaining artificially high prices restricts reader access.  If accounting professors are business professors, why is it that we seem to be ignorant of the law of supply and demand.

Moreover, why is there no blog for this journal?  In a blog researchers could interpret their findings for the public.

Debit and credit – – David Albrecht


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