The Effects of Priming in Training on an Accountants’ Decision-making

This paper focuses on priming, the use of a specific word, phrase, or image, can impact decision-making, specifically in the accounting profession. This is analyzed through research and studies reported by professionals in the field. The author conducted an experiment with undergraduate accounting students at Appalachian State University who were asked to complete a case study. The author hypothesizes that the use of priming will influence accounting students to choose maintaining quality over cutting costs, because they are primed with the slogan, “We value quality.” The paper is intended to emphasize the importance of ethics training, suggest ways to enhance current methods, and find ways to apply the methods to the accounting profession.