Accounting Educators' Opinions about Ethics in the Curriculum: An Extensive View-Reference-Cited by-同舟云学术

Accounting Educators' Opinions about Ethics in the Curriculum: An Extensive View

Published:2007-08-01 Issue:3 Volume:22 Page:355-390
ISSN:0739-3172
Container-title:Issues in Accounting Education
language:en
Short-container-title:

Author:

Blanthorne Cindy¹,Kovar Stacy E.²,Fisher Dann G.²

Affiliation:

1. Assistant Professor at the University of Rhode Island.

2. Associate Professor at Kansas State University.

Abstract

In this paper, we present the results of a comprehensive survey of accounting faculties' opinions and practices regarding ethics education. Consistent with recent state boards' decisions to require ethics continuing professional education (CPE) in the accounting curriculum, we find that accounting educators recognize the importance of ethics education to satisfy the profession's needs. Accounting educators rate themselves as the most appropriate source of ethics education and favor practical application over theoretical course content. In terms of the approach used to teach ethics, educators support integration over a stand-alone course and believe cases offer the most effective method for ethics instruction.

Publisher

American Accounting Association

Subject

Education,Accounting

Link

http://meridian.allenpress.com/iae/article-pdf/22/3/355/1728980/iace_2007_22_3_355.pdf

Reference67 articles.

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3. - 2005b. Eligibility Procedures and Standards for Accounting Accreditation. Available at: http: / / www.aacsb.edu / accreditatioNAccounting / ACCOUNTING-STANDARDS-APRIL-22-2005.pdf.

4. - 2006a. Ethics Education Resource Center. Available at: http: / / www.aacsb.edu / resource centers / ethicsedu / default.asp.

5. - 2006b. Eligibility Procedures and Standards for Business Accreditation. Available at: http: / / www.aacsb.edu / accreditation / business / STANDARDS.pdf.

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