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IES 4: Ethics Education Revisited

Dellaportas, Steven and Leung, Philomena and Cooper, Barry J and Jackling, Beverley (2006) IES 4: Ethics Education Revisited. Australian Accounting Review, 16 (38). pp. 4-12. ISSN 1035-6908

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Abstract

In 2003, the International Federation of Accountants (IFAC) issued a set of International Education Standards (IES). IES 4 Professional Values, Ethics and Attitudes aims to equip candidates for membership of an IFAC member body with the appropriate professional values, ethics and attitudes to function as professional accountants. This paper explores the implications of IES 4 and analyses some of the challenges arising from an international professional accounting body prescribing ethics education. It concludes with an overview of considerations to be addressed to ensure that the implementation of IES 4 is successful.

Item Type: Article
Additional Information:

Forum: ethics, credibility and governance

Uncontrolled Keywords: ResPubID14554, accounting, ethics education, attitudes, professional values
Subjects: Faculty/School/Research Centre/Department > Faculty of Business and Law
FOR Classification > 1501 Accounting, Auditing and Accountability
FOR Classification > 2201 Applied Ethics
Depositing User: VUIR
Date Deposited: 06 Oct 2011 22:48
Last Modified: 03 Dec 2014 01:57
URI: http://vuir.vu.edu.au/id/eprint/2934
DOI: 10.1111/j.1835-2561.2006.tb00321.x
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